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Transactions and Balances with Related Parties (Tables) | 12 Months Ended
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Dec. 31, 2024
Transactions and Balances with Related Parties [Abstract] |
Schedule of Transactions with Related Parties | Transactions with related parties, carried out in the ordinary course of business, were as follows:
|  | 2024 |  |  | 2023 |  |  | 2022 |
Holding company |  |  |  |  |  |  |  |  |
Interest income |  |  | 77,681 |  |  |  | 79,473 |  |  |  | 55,848 |
Management staff |  |  |  |  |  |  |  |  |  |  |  |
Administrative services expenditures |  |  | 65,889 |  |  |  | 133,970 |  |  |  | 275,063 |
Other related parties |  |  |  |  |  |  |  |  |  |  |  |
Sales |  |  | 332,505 |  |  |  | 631,770 |  |  |  | 392,531 |
Purchases |  |  | 226,007 |  |  |  | 220,884 |  |  |  | 253,931 |
Direct short-term benefits (*) |  |  | 63,100 |  |  |  | 113,773 |  |  |  | 120,151 |
(*) | Correspond to the salaries, allowances and bonuses paid to the executives of Simec.
Schedule of Balances Receivable from and Payable to Related Parties | Balances receivable from and payable to related parties are as follows:
|  | December 31, |
|  | 2024 |  |  | 2023 |
Short-term |  |  |  |  |  |
Accounts receivable: |  |  |  |  |  |
Industrias CH, S.A.B. de C.V. |  | $ | 62,055 |  |  | $ | 62,055 |
Cía. Laminadora Vista Hermosa, S.A. de C.V. |  |  | 628 |  |  |  | 628 |
Operadora Compañía Mexicana de Tubos, S.A. de C.V. |  |  | 873 |  |  |  | 719 |
Compañía Manufacturera de Tubos, S.A. de C.V. |  |  |  |  |  |  | 4 |
Cía. Tubos y Perfiles Monterrey, S.A. de C.V. |  |  | 3,318 |  |  |  | 3,318 |
Operadora Perfiles Sigosa, S.A. de C.V. |  |  | 4,784 |  |  |  | 4,108 |
Operadora Construalco, S.A. de C.V. |  |  | 554 |  |  |  | 518 |
Aceros y Laminados Sigosa, S.A. de C.V. |  |  | 1,638 |  |  |  | 1,638 |
Arrendadora Norte de Matamoros, S.A. de C.V. |  |  | 1,294 |  |  |  | 1,294 |
Comercializadora Sigosa, S.A. de C.V. |  |  |  |  |  |  | 2,080 |
Joist del Golfo, S.A. de C.V. |  |  | 2,347 |  |  |  | 2,582 |
Holding Protel, S.A. de C.V. |  |  | 3 |  |  |  | 30 |
Aceros CH, S.A. de C.V. |  |  | 214 |  |  |  | 172 |
Operadora Laminadora Vista Hermosa, S.A. de C.V. |  |  | 3,573 |  |  |  |  |
Siderúrgicos del Golfo, S.A. de C.V. |  |  | 213 |  |  |  | 332 |
Perfiles Comerciales Sigosa, S.A. de C.V. |  |  | 31,822 |  |  |  | 4,125 |
Pytsa Industrial de México. S.A. de C.V. |  |  |  |  |  |  | 438 |
Ferrovisa, S.A. de C.V. |  |  |  |  |  |  | 19,225 |
Acertam, S.A. de C.V. |  |  | 785 |  |  |  | 785 |
Servicios Estructurales, S.A. de C.V. |  |  | 5,512 |  |  |  | 3,241 |
Industrial Mexicana de Herramientas, S.A. de C.V. |  |  |  |  |  |  | 739 |
Others |  |  | 589 |  |  |  | 152 |
|  | $ | 120,202 |  |  | $ | 108,183 |
|  | December 31, |
|  | 2024 |  |  | 2023 |
Long-term |  |  |  |  |  |
Accounts receivable: |  |  |  |  |  |
Industrias CH, S.A.B. de C.V. |  | $ | 648,281 |  |  | $ | 648,281 |
|  | $ | 648,281 |  |  | $ | 648,281 |
Loans to related parties: |  |  |  |  |  |  |  |
Industrias CH, S.A.B de C.V. |  | $ | 1,134,678 |  |  | $ | 1,044,318 |
Perfiles Comerciales Sigosa, S.A. de C.V. |  |  | 125,612 |  |  |  | 125,612 |
|  | $ | 1,260,290 |  |  | $ | 1,169,930 |
Total, long-term |  | $ | 1,908,571 |  |  | $ | 1,818,211 |
As of December 31, 2023, the balance decreased due to a payment that was made during the year.
|  | December 31, |
|  | 2024 |  |  | 2023 |
Accounts payable: |  |  |  |  |  |
Aceros y Laminados Sigosa, S.A. de C.V. |  | $ | 4,171 |  |  | $ | 4,143 |
Industrias CH, S.A.B. de C.V. |  |  | 214,671 |  |  |  | 214,671 |
Perfiles Comeciales Sigosa, S.A. de C.V. |  |  | 6,914 |  |  |  | 3,802 |
Holding Protel, S.A. de C.V. |  |  | 368 |  |  |  | 399 |
Compañia Laminadora Vista Hermosa, S.A. de C.V. |  |  | 706 |  |  |  | 520 |
Operadora Perfiles Sigosa, S.A. de C.V. |  |  | 9,662 |  |  |  | 2,800 |
Operadora Pytsa Industrial, S.A. de C.V. |  |  | 9,846 |  |  |  | 7,933 |
Compañía Industrial Mexicana, S.A. de C.V. |  |  | 578 |  |  |  | 570 |
Compañia Manufacturera de Tubos, S.A. de C.V. |  |  | 9,059 |  |  |  | 13,345 |
Operadora Compañia Mexicana de Tubos, S.A. de C.V. |  |  | 6,975 |  |  |  | 6,924 |
Cía. Mexicana de Perfiles y Tubos, S.A. de C.V. |  |  | 595 |  |  |  | 595 |
Industrias Procarsa, S.A. de C.V. |  |  | 156 |  |  |  | 139 |
Ferrovisa, S.A. de C.V. |  |  | 486 |  |  |  | 577 |
Other |  |  | 402 |  |  |  | 123 |
|  | $ | 264,589 |  |  | $ | 256,541 |
These balances correspond to accounts payable for services and/or purchases of finished products specific to your activity.
Loans from related parties: |  |  |  |  |  |
Operadora de Perfiles Sigosa, S.A. de C.V. |  | $ | 3,175,742 |  |  | $ | 2,498,714 |
|  | $ | 3,175,742 |  |  | $ | 2,498,714 |
|  | $ | 3,440,331 |  |  | $ | 2,755,255 |

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