<SEC-DOCUMENT>0001213900-25-044060.txt : 20250515
<SEC-HEADER>0001213900-25-044060.hdr.sgml : 20250515
<ACCEPTANCE-DATETIME>20250515144017
ACCESSION NUMBER:		0001213900-25-044060
CONFORMED SUBMISSION TYPE:	20-F
PUBLIC DOCUMENT COUNT:		130
CONFORMED PERIOD OF REPORT:	20241231
FILED AS OF DATE:		20250515
DATE AS OF CHANGE:		20250515

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]
		ORGANIZATION NAME:           	04 Manufacturing
		EIN:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		20-F
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11176
		FILM NUMBER:		25951546

	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>ea0241763-20f_grupo.htm
<DESCRIPTION>ANNUAL REPORT
<TEXT>
<XBRL>
<?xml version='1.0' encoding='ASCII'?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Thu May 15 10:01:07 UTC 2025 -->
<html xmlns:compsci="http://compsciresources.com" xmlns:country="http://xbrl.sec.gov/country/2024" xmlns:cyd="http://xbrl.sec.gov/cyd/2024" xmlns:dei="http://xbrl.sec.gov/dei/2024" xmlns:dtr="http://www.xbrl.org/dtr/type/2022-03-31" xmlns:ecd="http://xbrl.sec.gov/ecd/2024" xmlns:ifrs-full="https://xbrl.ifrs.org/taxonomy/2024-03-27/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:simecb="http://www.gsimec.com.mx/20241231" xmlns:us-types="http://fasb.org/us-types/2024" 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">
<head>
     <title> </title>

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

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt 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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>UNITED STATES OF AMERICA</b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Washington, D.C. 20549</b></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"><b>FORM <ix:nonNumeric contextRef="c0" name="dei:DocumentType" id="ixv-26700">20-F</ix:nonNumeric></b></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"><b><ix:nonNumeric contextRef="c0" format="ixt-sec:boolballotbox" name="dei:DocumentRegistrationStatement" id="ixv-26701">&#9744;</ix:nonNumeric> REGISTRATION STATEMENT PURSUANT TO SECTION
12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934</b></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"><b>OR</b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b><ix:nonNumeric contextRef="c0" format="ixt-sec:boolballotbox" name="dei:DocumentAnnualReport" id="ixv-26702">&#9746;</ix:nonNumeric> ANNUAL REPORT PURSUANT TO SECTION 13
OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></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"><b>For the fiscal year ended <ix:nonNumeric contextRef="c0" format="ixt:date-monthname-day-year-en" name="dei:DocumentPeriodEndDate" id="ixv-26703"><ix:nonNumeric contextRef="c0" format="ixt:date-monthname-day-en" name="dei:CurrentFiscalYearEndDate" id="ixv-26704">December 31</ix:nonNumeric>, <ix:nonNumeric contextRef="c0" name="dei:DocumentFiscalYearFocus" id="ixv-26705">2024</ix:nonNumeric></ix:nonNumeric></b></p><div>

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

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b><ix:nonNumeric contextRef="c0" format="ixt-sec:boolballotbox" name="dei:DocumentTransitionReport" id="ixv-26706">&#9744;</ix:nonNumeric> TRANSITION REPORT PURSUANT TO SECTION
13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></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"><b>OR</b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b><ix:nonNumeric contextRef="c0" format="ixt-sec:boolballotbox" name="dei:DocumentShellCompanyReport" id="ixv-26707">&#9744;</ix:nonNumeric> SHELL COMPANY REPORT PURSUANT TO SECTION
13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></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"><b>Commission File Number <ix:nonNumeric contextRef="c0" name="dei:EntityFileNumber" id="ixv-26708">1-11176</ix:nonNumeric></b></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"><ix:nonNumeric contextRef="c0" name="dei:EntityRegistrantName" id="ixv-79"><b>GRUPO SIMEC, S.A.B. de C.V.</b></ix:nonNumeric></p><div>

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Jurisdiction of incorporation or organization)</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"><b><ix:nonNumeric contextRef="c0" name="dei:EntityAddressAddressLine1" id="ixv-103">Calzada L&#225;zaro C&#225;rdenas 601<br/>
Colonia La Nogalera</ix:nonNumeric> </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b><ix:nonNumeric contextRef="c0" name="dei:EntityAddressAddressLine2" id="ixv-26709">Guadalajara</ix:nonNumeric>, <ix:nonNumeric contextRef="c0" name="dei:EntityAddressCityOrTown" id="ixv-26710">Jalisco</ix:nonNumeric> </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b><span style="-sec-ix-hidden: hidden-fact-1">M&#233;xico</span> <ix:nonNumeric contextRef="c0" name="dei:EntityAddressPostalZipCode" id="ixv-26711">44440</ix:nonNumeric></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of principal executive offices)</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"><ix:nonNumeric contextRef="c1" name="dei:ContactPersonnelName" id="ixv-118"><b>Mario Moreno Cortez</b></ix:nonNumeric></p><div>

</div><ix:nonNumeric contextRef="c1" continuedAt="_EntityAddressAddressLine1-c1_cont_1" name="dei:EntityAddressAddressLine1" id="ixv-121"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Calzada L&#225;zaro C&#225;rdenas 601</b></p></ix:nonNumeric><div>

</div><ix:continuation id="_EntityAddressAddressLine1-c1_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Colonia La Nogalera</b></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b><ix:nonNumeric contextRef="c1" name="dei:EntityAddressAddressLine2" id="ixv-26712">Guadalajara</ix:nonNumeric>, <ix:nonNumeric contextRef="c1" name="dei:EntityAddressCityOrTown" id="ixv-26713">Jalisco</ix:nonNumeric></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b><span style="-sec-ix-hidden: hidden-fact-2">M&#233;xico</span> <ix:nonNumeric contextRef="c1" name="dei:EntityAddressPostalZipCode" id="ixv-26714">44440</ix:nonNumeric></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Telephone: <ix:nonNumeric contextRef="c1" name="dei:CityAreaCode" id="ixv-26715">(5233)</ix:nonNumeric> <ix:nonNumeric contextRef="c1" name="dei:LocalPhoneNumber" id="ixv-26716">3770-6700</ix:nonNumeric>,</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>E-mail: <ix:nonNumeric contextRef="c1" name="dei:ContactPersonnelEmailAddress" id="ixv-26717">mmoreno@gruposimec.com.mx</ix:nonNumeric></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name, telephone, e-mail and/or facsimile number
and address of company contact person)</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"><b>Securities registered or to be registered pursuant
to Section 12(b) of the Act:</b></p><div>

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

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: bottom"> <td style="width: 33%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Title of Each Class</b></span></td> <td style="width: 1%; text-align: center">&#160;</td> <td style="width: 32%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Trading Symbol(s)</b></span></td> <td style="width: 1%; text-align: center">&#160;</td> <td style="width: 33%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name of Each Exchange on Which Registered</b></span></td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c2" name="dei:Security12bTitle" id="ixv-26718">American Depositary Shares (each representing three Series B shares)</ix:nonNumeric><br/>
<ix:nonNumeric contextRef="c3" name="dei:Security12bTitle" id="ixv-26719">Series B Common Stock</ix:nonNumeric></span></td> <td style="text-align: center">&#160;</td> <td style="text-align: center"><ix:nonNumeric contextRef="c2" name="dei:TradingSymbol" id="ixv-171"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SIM</span></ix:nonNumeric></td> <td style="text-align: center">&#160;</td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NYSE American<br/>
<ix:nonNumeric contextRef="c3" format="ixt-sec:exchnameen" name="dei:SecurityExchangeName" id="ixv-26720"><ix:nonNumeric contextRef="c2" format="ixt-sec:exchnameen" name="dei:SecurityExchangeName" id="ixv-26721">NYSE American</ix:nonNumeric></ix:nonNumeric>*</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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><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"><ix:nonNumeric contextRef="c3" format="ixt:fixed-true" name="dei:NoTradingSymbolFlag" id="ixv-26722">Not</ix:nonNumeric> for trading, for listing purposes only.</span></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: center"><b>Securities registered or to be registered pursuant
to Section 12(g) of the Act: None</b></p><div>

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

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-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>Series B Common Stock &#8212; <ix:nonFraction contextRef="c4" decimals="INF" format="ixt:num-dot-decimal" name="dei:EntityCommonStockSharesOutstanding" scale="0" unitRef="shares" id="ixv-26723">461,004,869</ix:nonFraction> shares
as of December 31, 2024</b></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: justify">&#160;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" id="ixv-26724">No</ix:nonNumeric>&#160;&#9746;</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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" id="ixv-26725">No</ix:nonNumeric>&#160;&#9746;</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months
(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements
for the past 90 days. Yes&#160;&#9744;&#160; <ix:nonNumeric contextRef="c0" name="dei:EntityCurrentReportingStatus" id="ixv-26726">No</ix:nonNumeric>&#160;&#9746;</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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" id="ixv-26727">Yes</ix:nonNumeric>&#160;&#9746; No&#160;&#9744;</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">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.:</p><div>

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

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 33%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c0" format="ixt-sec:entityfilercategoryen" name="dei:EntityFilerCategory" id="ixv-26728">Large accelerated filer</ix:nonNumeric>&#160;&#160;&#160;&#160;&#9746;</span></td> <td style="width: 33%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer&#160;&#160;&#160;&#160;&#9744;</span></td> <td style="width: 34%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated filer&#160;&#160;&#160;&#160;&#9744;</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">&#160;</td> <td style="text-align: center">&#160;</td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging growth company&#160;&#160;&#160;&#160;<ix:nonNumeric contextRef="c0" format="ixt-sec:boolballotbox" name="dei:EntityEmergingGrowthCompany" id="ixv-26729">&#9744;</ix:nonNumeric></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">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;</p><div>

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

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><sup>&#8224;</sup></td><td style="text-align: justify">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.</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">Indicate by check mark whether the registrant
has filed a report on and attestation to its management&#8217;s assessment of the effectiveness 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. <ix:nonNumeric contextRef="c0" format="ixt-sec:boolballotbox" name="dei:IcfrAuditorAttestationFlag" id="ixv-26730">&#9746;</ix:nonNumeric></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">If securities are registered pursuant to Section
12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction
of an error to previously issued financial statements. <ix:nonNumeric contextRef="c0" format="ixt-sec:boolballotbox" name="dei:DocumentFinStmtErrorCorrectionFlag" id="ixv-26731">&#9744;</ix:nonNumeric></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">Indicate by check mark whether any of those error
corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant&#8217;s
executive officers during the relevant recovery period pursuant to &#167;240.10D-1(b). &#9744;</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">Indicate by check mark which basis of accounting
the registrant has used to prepare the financial statements included in this filing:</p><div>

</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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 25%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S. GAAP &#9744;</span></td> <td style="width: 60%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c0" name="dei:DocumentAccountingStandard" id="ixv-26732">International Financial Reporting Standards</ix:nonNumeric> as issued<br/>
by the International Accounting Standards Board &#9746;</span></td> <td style="width: 15%"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Other &#9744;</p></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">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;</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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" id="ixv-26733">&#9746;</ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</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">&#160;</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: center"><span style="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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="width: 10%; text-align: justify">&#160;</td>
    <td style="width: 80%; text-align: justify">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="vertical-align: bottom; width: 9%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Page</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><a href="#a_001"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PART I</b></span></a></td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 1.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_002">Identity of Directors, Senior Management and Advisers</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 2.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_003">Offer Statistics and Expected Timetable</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 3.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_004">Key Information</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 4.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_005">Information on the Company</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">16</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 4A.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_006">Unresolved Staff Comments</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">41</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 5.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_007">Operating and Financial Review and Prospects</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">41</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 6.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_008">Directors, Senior Management and Employees</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">62</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 7.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_009">Major Shareholders and Related Party Transactions</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">68</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 8.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_010">Financial Information</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">70</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 9.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_011">The Offer and Listing</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">74</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 10.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_012">Additional Information</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">74</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 11.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_013">Quantitative and Qualitative Disclosures About Market Risk</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">89</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 12.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_014">Description of Securities Other than Equity Securities</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">90</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td colspan="2" style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_015"><b>PART II</b></a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">92</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 13.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_016">Defaults, Dividends Arrearages and Delinquencies</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">92</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 14.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_017">Material Modifications to the Rights of Security Holders and Use of Proceeds</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">92</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 15.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_018">Controls and Procedures</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">92</span></td></tr>
</table><div>

</div><p style="margin: 0">&#160;</p><div>

</div><p style="margin: 0"></p><div>

</div><!-- Field: Page; Sequence: 3; Options: NewSection; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->i<!-- Field: /Sequence --></span></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: 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; width: 10%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16.</span></td>
    <td style="text-align: justify; width: 80%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_019">Reserved</a></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="vertical-align: bottom; text-align: center; width: 9%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">94</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16A.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_020">Audit Committee Financial Expert</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">94</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16B.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_021">Code of Ethics</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">94</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16C.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_022">Principal Accountant Fees and Services</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">94</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16D.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_023">Exemptions from the Listing Standards for Audit Committees</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">95</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16E.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_024">Purchases of Equity Securities by the Issuer and Affiliated Purchasers</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">95</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16F.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_025">Change in Registrant&#8217;s Certifying Accountant</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">95</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16G.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_026">Corporate Governance</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">95</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16H.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_027">Mine Safety Disclosure</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">96</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16I.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_028">Disclosure Regarding Foreign Jurisdictions that Prevent Inspections</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">96</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16J.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_029">Insider Trading Policies</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">96</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16K.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_030">Cybersecurity</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">96</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td colspan="2" style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_031"><b>PART III</b></a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">99</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 17.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_032">Financial Statements</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">99</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 18.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_033">Financial Statements</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">99</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 19.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_034">Exhibits</a></span></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">99</td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>


</div><!-- Field: Page; Sequence: 4; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->ii<!-- Field: /Sequence --></span></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: center"><b>CERTAIN TERMS</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">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.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 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 commercial grades of steel. SBQ steel is produced with precise chemical
specifications and generally is made to order following client specifications.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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">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. 20.5103 per U.S.$1.00, the interbank transactions
rate in effect on December 31, 2024. On May 12, 2025, the interbank transaction rate for the peso was Ps. 19.5642 per U.S.$1.00.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-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>FORWARD LOOKING STATEMENTS</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">This annual report contains
words, such as &#8220;believe,&#8221; &#8220;expect,&#8221; &#8220;anticipate,&#8221; &#8220;plans&#8221; and similar expressions that
identify forward-looking statements, which reflect our views about future events and financial performance. We have made forward-looking
statements that address, among other things our:</p><div>

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

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">projected customer demand and supply chain;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">activities and strategies relating to raw material acquisition;</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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">trends in products and markets;</span></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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">activities relating to the import, export, sale, transportation and distribution of steel products;</span></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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">activities relating to our lines of business;</span></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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">projected capital expenditures and other costs.</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><!-- Field: Page; Sequence: 5; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->iii<!-- Field: /Sequence --></span></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">Actual results could differ
materially from those projected in such forward-looking statements as a result of various factors that may be beyond our control. These
factors include, but are not limited to:</p><div>

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

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">general economic and business conditions, including changes in the international and Mexican prices of steel, iron ore, scrap steel and other related commodities;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">uncertainties and volatility surrounding the global economy, including excess world capacity for steel production, inflation and interest rate changes;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">national and international demand for steel products;</span></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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">capital investments and their impact on our performance;</span></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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the availability and cost of electricity and natural gas which could negatively affect our cost of steel production;</span></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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">changes in, or failure to comply with, our legal regime or regulatory environment, including with respect to tax, environmental regulations, fraudulent activity, corruption and bribery;</span></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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">receipt of governmental approvals, permits and licenses;</span></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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">fluctuations in prevailing exchange rates;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#9679;</p></td>
    <td>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">changes in international trade policies, including
    the imposition of tariffs, trade sanctions or other protectionist measures, particularly those affecting imports or exports of steel and
    related products;</p></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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">effects on us from competition, including on our ability to source materials at competitive prices and hire and retain skilled personnel;</span></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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the outbreak of military hostilities, including an escalation of the military conflict involving Russia and Ukraine and the conflict in Gaza;</span></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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">national or international public health events, including the outbreak of pandemic or contagious disease; and</span></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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the cyclical nature of the steel industry.</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">Forward looking statements
speak only as of the date of this filing, and we undertake no obligation to publicly update or to revise any forward looking statements
after the date of this annual report because of new information, future events or other factors. In light of the risks and uncertainties
described above, the forward looking events and circumstances discussed in this annual report might not occur.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 a discussion of important
factors that could cause actual results to differ materially from those contained in any forward-looking statement, see &#8220;<i>Item
3&#8212;Key Information&#8212;Risk Factors</i>.&#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><!-- Field: Page; Sequence: 6; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->iv<!-- Field: /Sequence --></span></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><div><a id="a_001"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="text-transform: uppercase"><b>PART
I</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="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: 0pt 0; text-align: justify"><b>Item 1. Identity of Directors, Senior Management
and Advisers</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">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_003"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 2. Offer Statistics and Expected Timetable</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">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_004"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 3. Key Information</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"><b>A. Reserved</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"><b>B. Capitalization and Indebtedness</b></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">Not applicable.</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"><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; 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">Not applicable.</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"><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"><b>Risks Related to the Global Economy and Our
Business</b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Our business could be adversely affected
by global political developments, particularly with regard to United States policies toward Mexico.</i></b></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 2024, the United States
held presidential and congressional elections, resulting in the election of President Donald Trump and Republican control of both the
Senate and House of Representatives. The new administration has since signaled a shift toward more protectionist economic policies, including
the imposition of new tariffs and trade restrictions. In February 2025, the administration announced the reinstatement of Section 232
tariffs on all steel imports, effective March 2025. These measures may trigger retaliatory actions from major trading partners such as
Mexico, Canada, the European Union and China, which could disrupt international trade flows, increase our input costs, and reduce demand
for our 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">In addition, the administration
issued an Executive Order in January 2025 instructing the U.S. Department of State to designate certain international cartels and transnational
criminal organizations as Foreign Terrorist Organizations (&#8220;FTOs&#8221;). On February 20, 2025, eight entities located in Mexico
were designated as FTOs. These designations expand the scope of U.S. enforcement tools and may expose individuals or companies, whether
directly or indirectly linked, to increased scrutiny, civil or criminal liability, and business disruption. The potential direct and indirect
effects of such designations on businesses operating in or with Mexico remain uncertain.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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">Changes in United States
economic, political, and regulatory policies, including the possible renegotiation of trade agreements such as the United States-Mexico-Canada
Agreement (USMCA) or withdrawal from multilateral organizations like the WTO could significantly impact the Mexican economy, with consequences
for our customers, suppliers, and operations. Mexico remains highly dependent on trade with the U.S., which receives more than 80% of
its exports. Any weakening of this trading relationship, including through new tariffs or reduced investor confidence, could adversely
affect Mexico&#8217;s GDP growth, exchange rates, investment levels, and overall economic stability. These developments, individually
or in combination, could have a material adverse effect on our business, financial condition, results of operations, cash flows, prospects,
and the market price of our securities.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Unfair trade practices, import tariffs and/or
barriers to free trade could negatively affect steel prices and our ability to export our products outside of Mexico, which could in turn
adversely affect our results of operations.</i></b></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">Our industry is significantly
exposed to unfair trade practices, including dumping, government subsidies, and other anti-competitive pricing strategies, particularly
from producers in countries with centrally planned or state-supported economies, such as China. During periods of weaker global demand,
these practices tend to intensify, with excess steel production being redirected to international markets at below-market prices. This
can result in significant pricing pressure and loss of market share, adversely affecting our revenues and margins.</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: 7; Options: NewSection; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></span></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">In early 2025, increased low-priced
steel exports from Asia, particularly from China, prompted growing concerns about unfair competition in countries such as Brazil and Mexico.
In response, government authorities in both countries began evaluating the imposition of anti-dumping duties or import quotas. If adopted,
these measures could alter the competitive landscape by restricting low-cost imports, but they may also affect the availability and pricing
of certain inputs or finished products that we rely on for our operations.</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">Moreover, the global nature
of our operations exposes us to a wide range of trade barriers, including import tariffs, quotas and other protectionist policies that
can limit access to key export markets or undermine our competitiveness. The 2025 reinstatement by the United States of a 25% Section
232 tariff on all steel imports further contributes to global trade tension and uncertainty. Retaliatory tariffs or countermeasures by
affected countries,m including Canada, Mexico and the European Union could disrupt supply chains, inflate production costs and diminish
our ability to compete effectively in international markets.</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">While these measures are often
intended to protect domestic industries, they may displace excess production into less-restricted markets, intensifying competition and
placing further downward pressure on global steel prices. We are unable to predict how current or future trade actions will evolve, nor
can we ensure that retaliatory or protectionist responses will not escalate. Any prolonged application of such measures could materially
and adversely affect our business, financial condition, results of operations and prospects.</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"><b><i>Our industry is cyclical and both recessions
and prolonged periods of slow economic growth could have an adverse effect on our business.</i></b></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">Demand for most of our products
is cyclical in nature and sensitive to general economic conditions. Our business supports cyclical industries, such as the construction,
energy, metals service centers, appliance and automotive industries. As a result, economic slowdowns or a downturn in any of these industries
could materially and adversely affect our results of operations, financial condition and cash flows. The global economy experienced a
strong recovery from the conditions experienced at the onset of the COVID-19 pandemic, but related labor shortages and 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.</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 are unable to predict the duration of current
economic conditions or the magnitude or 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.</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"><b><i>Our operations are sensitive to volatility
in steel prices and the cost and availability of raw materials.</i></b></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 rely on international markets
and certain key suppliers to obtain the raw materials that are critical to the manufacture of steel products. The prices of certain raw
materials, including scrap metal and ferroalloys are negotiated on a monthly basis with our suppliers and are subject to market conditions.
At any given time, we may be unable to obtain an adequate supply of these critical raw materials with price and other terms acceptable
to us. The availability and prices of raw materials may also be negatively affected by new laws and regulations, allocation by suppliers,
interruptions in production, accidents or natural disasters, war and other forms of armed conflict or political instability, changes in
exchange rates, worldwide price fluctuations, including due to global political and economic factors, changes in governmental, business
and consumer spending, inflation, increases in interest rates, labor shortages, and the availability and cost of transportation. Many
countries that export steel restrict the export of scrap, protecting the supply chain of some foreign competitors. This trade practice
creates an artificial competitive advantage for foreign producers that could limit our ability to compete.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 our suppliers increase
the prices of our critical raw materials, we may not have alternative sources of supply. In addition, to the extent that we have quoted
prices to our customers and accepted customer orders for our products prior to purchasing necessary raw materials, we may be unable to
raise the price of our products to cover all or part of the increased cost of the raw materials or pass along increased transportation
costs. Also, if we are unable to obtain adequate, cost-effective and timely deliveries of our required raw materials, we may be unable
to timely manufacture sufficient quantities of our products. This could cause us to lose sales, incur additional costs, experience margin
compressions or suffer harm to our reputation and customer relationships.</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: 8; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></span></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"><b><i>Excess capacity and oversupply have in the
past and may continue in the future to weigh on the profitability of steel producers, including us.</i></b></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 steel industry is affected
by global and regional production capacity and fluctuations in steel imports and exports, which are themselves affected by the existence
and amounts of tariffs and customer and distributor stocking and destocking cycles. The steel industry has historically suffered from
structural overcapacity globally, and the current global steelmaking capacity exceeds the current global consumption of steel, especially
for long products. This overcapacity is affected by global macroeconomic trends and amplified during periods of global or regional economic
weakness, leading to weaker global or regional demand. In particular, China is both the largest global steel consumer and the largest
global steel producer, and the balance between its domestic production and consumption has been an important factor influencing global
steel prices. At various points in recent years, reduced Chinese steel demand has not been fully offset by reduced Chinese steel production,
which has led to a flood of Chinese steel exports into the markets in which we compete, weighing on demand and depressing market prices.
While most recently constraints imposed on Chinese steel production have tempered the risk of excess production, such risk remains, along
with the risk of increased exports, in particular if there is a global recession or a Chinese slowdown. See &#8220;<i>Risk Factors&#8212;Risk
Factors Related to Our Business&#8212;Unfair trade practices, import tariffs and/or barriers to free trade could negatively affect steel
prices, which could in turn adversely affect our results of operations</i>.&#8221;</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">Market prices for iron ore
also underpin those of steel (as its principal input component) to some extent, and iron ore prices depend both on supply and demand conditions.
Excess iron ore supply relative to demand has led to depressed prices at various points in recent years and could recur, with potentially
a corollary effect on steel prices. No assurance can be given that iron ore prices will not decline further, particularly if there is
an economic downturn, Chinese steel demand declines, worldwide capacity increases due to new mines coming online or steel demand declines
again due, for example, to impacts from the negative effects from the continuing Russia/Ukraine conflict, the Israel-Hamas conflict or
other regional conflicts, in particular on energy supply and prices. A renewed phase of steel and iron ore oversupply could materially
adversely affect our results of operations and financial condition.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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><i>Increases in the cost, disruption of supply
or shortage of energy could adversely affect our business and results of operations. </i></b></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">Our steel plants are large
consumers of electricity and natural gas. The prices for and availability of electricity and natural gas can be volatile. Energy prices
are often affected by weather, political, regulatory and economic factors beyond our control, and we may be unable to raise the price
of our products to offset increased energy costs. Disruptions that impact the supply of our energy resources could temporarily impair
our ability to manufacture our products, which may adversely impact our results and financial condition. Furthermore, increases in our
energy costs that are not similarly applicable to our competitors&#8217; operations could materially adversely affect our business, results
of operations, financial condition and cash flows.</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"><b><i>We pay special rates for electricity and
natural gas in Mexico and enter into fixed-price energy contracts. Failure to maintain such preferential or fixed-price agreements could
increase our energy costs, which may adversely affect our business and results of operations. </i></b></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 buy electricity from the
Mexican federal electricity commission (<i>Comisi&#243;n Federal de Electricidad</i> or &#8220;CFE&#8221;) at preferential rates after
successfully obtaining the Qualified User Registry (<i>Registro de Usuario Calificado</i>). We also pay special rates to Petr&#243;leos
Mexicanos (&#8220;PEMEX&#8221;), Iberdrola, Eustas, Shell, Ecogas and Engie for the natural gas used at our facilities in Mexico.. In
Brazil and Mexico, we enter into fixed-price contracts for energy and natural gas and enter into futures contracts to fix and reduce volatility
of natural gas prices.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 cannot assure you that
these special rates will continue to be available to us in Mexico or that such rates may not increase significantly in the future. We
also cannot assure you that we will be able to continue entering into fixed-price arrangements or that the price paid in such agreements
will not increase. Changes in the price or supply of electricity or natural gas in the markets in which we operate could materially and
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"><b><i>Competition from other steel producers may
adversely affect our business.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 face significant competition
from other steel producers that compete with our products on price, quality and service. The markets for our products are highly competitive
and a number of firms, domestic and foreign, participate in the steel, steel products and raw materials markets. Depending on a variety
of factors, including the cost and availability of raw materials, energy, technology, labor, transportation and capital costs, currency
exchange rates, dumping and excessive production, government subsidies of foreign steel producers and other global political and economic
factors, our business may be materially adversely affected by more intense competitive forces.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 may face increased
competition due to the rapid development and rising use of digital, artificial intelligence and machine learning technologies.
Failure to early adopt and incorporate such technologies to improve productivity, yields, manufacturing technology or support
functional teams may put us at a long term competitive disadvantage.</p><div>

</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: 9; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></span></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"><b><i>Competition from other materials could significantly
reduce demand and market prices for steel products, which could have an adverse impact on our results of operation and financial condition.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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">In many applications, steel
competes with other materials that may be used as steel substitutes, such as aluminum, concrete, composites, glass, plastics and wood.
Increased use or availability of such materials in substitution for steel products could significantly reduce demand and market prices
for steel products, which could in turn have an adverse impact on our business, results of operation and financial condition.</p><div>

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


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span><b><i>La</i></b></span><b><i>bor
disputes may disrupt our operations and relationships with our customers. Our ability to reduce labor costs may be limited in practice
or encounter implementation difficulties.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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">Approximately 67% of our employees
in Mexico and 33% of our employees outside of Mexico are represented by labor unions and are covered by collective bargaining agreements,
which are subject to periodic renegotiation. Strikes or work stoppages could occur prior to, or during, negotiations preceding new collective
bargaining agreements, during wage and benefits negotiations or during other periods for other reasons, in particular in connection with
any announced intentions to adapt our employee headcount. Further, any such strikes or stoppages could occur at various of our facilities.
Prolonged strikes or stoppages could have an adverse impact on our results of operation and financial condition.</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"><b><i>Failure to comply with environmental laws
and regulations may result in fines, penalties or other significant liabilities or prevent us from operating our facilities.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 a broad
range of environmental, health and safety laws and regulations in each of the jurisdictions in which we operate. These laws and regulations
impose increasingly stringent standards regarding general health and safety, air emissions, discharges of wastewater, the use, handling
and transportation of hazardous, toxic or dangerous materials, waste disposal practices and the remediation of environmental contamination,
and health and safety matters, among other things. The costs of complying with, and the imposition of liabilities pursuant to these laws
and regulations can be significant, and compliance with new and more stringent obligations may require additional capital expenditures
or modifications in operating practices. Failure to comply can result in civil and/or criminal penalties being imposed, the suspension
of permits, requirements to curtail or suspend operations and lawsuits by third parties. 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 always operate in compliance with environmental laws and regulations. If we fail to comply with these
laws and regulations, we may be assessed fines or penalties, be required to make large expenditures to comply with such laws and regulations,
or be forced to shut down non-compliant operations and face lawsuits by third parties. In addition, environmental laws and regulations
are becoming increasingly stringent and it is possible that future laws and regulations may require us to undertake material environmental
compliance expenditures and require modifications in our operations. Furthermore, we need to maintain existing and obtain future environmental
permits in order to operate our facilities. The failure to obtain necessary permits or consents or the loss of any permits could result
in significant fines or penalties or prevent us from operating our facilities. We may also be subject, from time to time, to legal proceedings
brought by private parties or governmental agencies with respect to environmental matters, including matters involving alleged property
damage or personal injury that could result in significant liability. Certain of our facilities in the United States have been and continue
to be the subject of administrative action by federal, state and local environmental authorities. See &#8220;<i>Item 8&#8212;Financial
Information&#8212;Legal Proceedings</i>.&#8221;</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"><b><i>We may incur significant liabilities if
we are required to remediate contamination at our facilities.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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">Certain of our U.S. facilities
are currently under investigation for environmental contamination and we incur costs and liabilities associated with the assessment and
remediation of contaminated sites. While some of these investigations and remediation efforts relate to legacy activities by prior owners
of our facilities, we may in the future be subject to similar investigations or required to undertake remediation measures. In addition
to the impact on current facilities and operations, environmental remediation obligations can give rise to substantial liabilities in
respect of divested assets and past activities. 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 &#8220;<i>Item 8&#8212;Financial Information&#8212;Legal Proceedings</i>.&#8221;</p><div>

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


</div><!-- Field: Page; Sequence: 10; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></span></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"><b><i>Global or regional health emergencies, including
future pandemics, could materially adversely affect our business, operations, financial condition and cash flows.</i></b></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">Public health emergencies,
such as pandemics, outbreaks of infectious diseases or other global health crises, have in the past materially disrupted global economic
activity, supply chains, labor markets and financial systems. While the impacts of the COVID-19 pandemic have subsided and did not materially
affect our operations in 2024, future health emergencies&#8212;whether viral, bacterial or environmental in nature&#8212;could again result
in governmental restrictions, labor force disruptions, volatility in input costs or supply chain delays. These impacts could increase
our operational costs, reduce productivity, delay customer deliveries, and adversely affect demand for our products. The long-term consequences
of global health events are inherently uncertain and could amplify other risks we face, including inflationary pressures, shortages of
critical materials, and logistical constraints. As a result, any future health emergency could materially adversely affect our business,
results of operations, financial condition and cash flows.</p><div>

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

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

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

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

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

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

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

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

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

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><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-align: 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 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 resources, which could result in additional dilution to our shareholders. We cannot assure
you that adequate equity or debt financing would be available to us on favorable terms or at all. If we are unable to fund our capital
requirements, we may not be able to implement our growth strategy.</p><div>

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

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


</div><!-- Field: Page; Sequence: 11; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></span></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"><b><i>Disruptions to our manufacturing operations
caused, for example, by equipment failures, natural disasters, accidents, explosions, epidemics or pandemics, geopolitical conflicts or
extreme weather events could adversely affect our business, results of operations, financial condition and cash flows.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><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">Steel manufacturing processes
are dependent on critical steel-making equipment, such as furnaces, continuous casters, rolling mills and electrical equipment (such as
transformers), and such equipment may incur downtime as a result of unanticipated failures or other events, such as fires, explosions,
furnace breakdowns or as a result of natural disasters, accidents, epidemics or pandemics or severe weather conditions. Our manufacturing
facilities have experienced, and may in the future experience, plant shutdowns or periods of reduced production as a result of such events.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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">Natural disasters and severe
weather conditions could lead to significant damage at our production facilities and general infrastructure or cause shutdowns. Severe
weather conditions can also affect our operations due to the long supply chain for certain of the raw materials we use in our processes.
Water in particular is crucial to the steelmaking process, and the risk that the authorities may restrict license to withdraw water as
a result of chronic drought could increase operating costs and reduce production capacity. Damage to our production facilities due to
natural disasters and severe weather conditions could, to the extent that lost production cannot be compensated for by unaffected facilities,
adversely affect our business, results of operations or financial condition. More generally, these severe weather conditions could increase
in frequency and severity due to climate change.</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 do not maintain insurance
covering losses resulting from catastrophes or business interruptions. In the event we are not able to remedy any significant interruption
of our manufacturing capabilities in a prompt or cost-effective manner, our operations could be adversely affected. In addition, if any
of our plants are severely damaged or their production capabilities is otherwise significantly affected, we would likely incur suffer
significant losses and capital investments necessary to repair any destroyed or damaged facilities or machinery would adversely affect
our profitability, liquidity and financial condition.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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><i>Failure to obtain or maintain quality and
environmental management certifications may put us at a competitive disadvantage or reduce demand for our products.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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">Automotive parts customers
in Mexico and the United States require us to obtain and maintain certifications regarding certain quality and environmental compliance
standards, such as ISO 9001, TS 16949 and ISO 14001. While all of our facilities serving such customers comply with such certifications,
any failure by us to maintain or renew such certifications, or any failure by us to obtain or comply with any new certifications that
may be required by our customers or market practice from time to time, could adversely affect our ability to serve our target market,
retain our client base or attract new customers. We cannot provide any assurance that we will be able to maintain these certifications
in a timely or cost efficient manner, or at all.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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">Participants in the SBQ steel
market must also maintain &#8220;approved supplier&#8221; certifications such as IATF 16949 (<i>International Automotive Task Force</i>)
and ISO 9001 (<i>International Organization for Standardization</i>), which are required by the automotive industry to ensure vehicle
quality and safety. While we are an &#8220;approved supplier&#8221; of steel products for our automotive parts customers, any failure
by us to maintain or renew such certifications, including as a result of any future modifications to the requirements necessary to renew
or maintain such certifications, could adversely affect our ability to serve our target market, retain our client base, or attract new
customers. Maintaining these certifications is key to preserving our market share. We cannot provide any assurance that we will be able
to maintain these certifications in a timely or cost-efficient manner, or at all.</p><div>

</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: 12; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></span></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"><b><i>Any legal proceedings, investigations or
claims against us could be costly and time-consuming to defend, and, if adversely decided or settled, could materially and adversely affect
our business, financial condition and results of operations and could harm our reputation regardless of the outcome.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><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 and may in the future
become subject to legal proceedings, investigations, such as the SEC investigation described under &#8220;<i>Item 8&#8212;Financial Information&#8212;Legal
Proceedings</i>&#8221; and claims, including claims that arise in the ordinary course of business. Any litigation, investigation or claim,
whether meritorious or not, could harm our reputation, increase our costs and divert management&#8217;s attention, time and resources,
which may in turn harm our business, financial condition and results of operations. Insurance might not cover such claims, might not provide
sufficient payments to cover all the costs to resolve one or more such claims and might not continue to be available on terms acceptable
to us. Further, our share price could be subject to significant fluctuation or otherwise be adversely affected by the events, risks and
uncertainties of any proceedings, investigations and claims.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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><i>Greenhouse gas policies and regulations,
particularly any binding restriction on emissions of greenhouse gases such as carbon dioxide, could negatively impact our steelmaking
operations.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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">Our steel making operations
in Brazil and Mexico use electric arc furnaces where carbon dioxide generation is primarily linked to energy use. In the United States,
the Environmental Protection Agency has issued rules imposing inventory and reporting obligations to which some of our facilities are
subject, and has also issued rules that will affect preconstruction permits for our facilities where increases in greenhouse gas pollutants
are contemplated. The U.S. Congress has debated various measures for regulating greenhouse gas emission (such as carbon dioxide) and may
enact them in the future. Such laws and regulations may also result in higher costs for coking coal, natural gas and electricity generated
by carbon-based systems (such as coal-fired electric generating facilities). Such future laws and regulations, whether in the form of
a cap-and-trade emissions permit system, a carbon tax or other regulatory regime may have a negative effect on our operations. Climate
change policy is evolving at regional, national and international levels, and political and economic events may significantly affect the
scope and timing of climate change measures that are ultimately put in place. As a signatory 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. Brazil is a member of the Paris Agreement. Although the United States has notified
its intention to withdraw from the agreement, the withdrawal will not take effect until January 2026, and it remains a party to the agreement
until that time.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><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 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.</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"><b><i>Our tax liability may increase if the tax
laws and regulations in countries in which we operate change or become subject to adverse interpretations.</i></b></p><div>

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

</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: 13; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></span></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"><b><i>We are subject to information technology
and cyber-security threats which could have an adverse effect on our business and results of operations.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><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 utilize various information
technology systems to efficiently address business functions ranging from the operation of our production equipment to administrative
computation to the storage of data such as intellectual property and proprietary business information. We also utilize third-party service
providers for certain information technology services that are important to our operations. We continuously evaluate our cyber-security
systems and practices, assess potential threats, and improve our information technology networks, policies and procedures to address potential
vulnerabilities. Despite efforts to assure secure and uninterrupted operations, in 2021, one of the Company&#8217;s plants was the target
of a cyberattack. Although the Company did not experience a material impact to its operations in this instance, threats from increasingly
sophisticated cyber-attacks particularly as the use of artificial intelligence makes these attempts look more legitimate or system failures
could result in materially adverse operational disruptions or security breaches of our systems or those of our third-party service providers.
These risks could result in disclosure or destruction of key proprietary information or personal data or reputational damage, theft of
assets or trade secrets, or could adversely affect our ability to physically produce or transport steel, resulting in lost revenues, as
well as delays in reporting our financial results. We also could be required to spend significant financial and other resources to remedy
the damage caused by a cyber-security breach, including to repair or replace networks and information technology systems. We may also
contend with potential liability for stolen information, increased cyber-security protection costs and litigation expenses.</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"><b><i>Our financial statements are prepared in
accordance with IFRS and therefore are not directly comparable to financial statements of other companies prepared under U.S. GAAP or
other accounting principles.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 listed on the Mexican
Stock Exchange (<i>Bolsa Mexicana de Valores, S.A.B. de C.V.</i>), which requires us to prepare our financial statements in accordance
with International Financial Reporting Standards (&#8220;IFRS&#8221;). IFRS significantly differs from U.S. GAAP in certain respects and
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 same way they would had such financial statements been prepared in accordance with U.S. GAAP. Accordingly, our financial statements
and reported earnings may not be directly comparable companies in our business that prepare financial statements in accordance with U.S.
GAAP.</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"><b><i>An increase in interest rates in the United
States could adversely impact the Mexican economy and may have a negative effect on our financial condition or performance.</i></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">A decision by the U.S. Federal
Reserve to increase interest rates on banks&#8217; reserves may lead to a general increase in interest rates in the United States. This,
in turn, may redirect the flow of capital away from emerging markets and into the United States, because investors may be able to obtain
greater risk-adjusted returns in larger or more developed economies rather than in Mexico. Thus, companies in emerging market economies
such as Mexico could find it more difficult and expensive to borrow capital and refinance existing debt. This may negatively affect our
potential for economic growth and could have a material adverse effect on our business and financial condition.</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"><b><i>Our controlling shareholder is able to exert
significant influence on our business and policies and its interests may differ from those of other shareholders.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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">Industrias CH, S.A.B. de C.V.
(&#8220;Industrias CH&#8221;), which is controlled by the chairman of our board of directors, Rufino Vigil Gonz&#225;lez, owns 76% of
our shares as of December 31, 2024. 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 American Depositary Shares (&#8220;ADSs&#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">Mr. Sergio Vigil Gonz&#225;lez
is the Chief Executive Officer of Industrias CH and has in previous years exercised a senior role in our management despite having no
formal role in our Company. Since July 2024, he is the Chief Executive Officer of our Company. In this function, Mr. Vigil continues to
direct our business strategies, negotiates potential acquisitions and directs intercompany loans, among other things. Mr. Vigil is the
brother of our controlling shareholder and Chairman of our board of directors, Rufino Vigil Gonz&#225;lez.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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><i>We have in the past and may in the future
engage in related party transactions with our affiliates.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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">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;<i>Related Party Transactions</i>.&#8221;</p><div>

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



</div><!-- Field: Page; Sequence: 14; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></span></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>Risks Related to Internal Controls and Financial
Reporting</b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We are under investigation by the SEC and
may face litigation and other risks as a result of historical material weaknesses in our internal control over financial reporting. </i></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">The SEC is currently conducting
an investigation focused on the Company&#8217;s internal controls over financial reporting, including any material weaknesses in those
controls. A material weakness is a deficiency, or a combination of deficiencies, in internal controls 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 and corrected on a timely basis.</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">As a result of other matters
raised or that may in the future be raised by the SEC, we may be exposed to a number of additional risks and uncertainties, including
(i) potential litigation or other disputes or investigations that may include, among others, claims invoking the federal and state securities
laws, contractual claims or other claims arising from historical internal control issues or the preparation of our financial statements
for certain periods; (ii) significant costs for accounting, advisory, compliance remediation and legal fees in connection with or related
to such matters which may be difficult to forecast appropriately; (iii) diversion of the efforts and attention of management and other
personnel from our business operations; and (iv) fines, penalties or other actions required as the outcome of government investigations,
all of which could result in a potential loss of investor confidence and/or a negative impact on the price of our securities.</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">Although we are fully cooperating
with the SEC&#8217;s ongoing investigation and continue to respond to requests related to this matter, we cannot predict whether or when
such matters will be completed or the outcome or impact this matter could have on our business, investor confidence or the price of our
securities. Any remedial measures, sanctions, fines or penalties, including, but not limited to, financial penalties and awards, injunctive
relief and compliance conditions, which may be imposed on us in connection with this matter could have a material adverse effect on our
business, financial condition and results of operations. Additionally, the investigation has resulted in substantial costs and we are
likely to continue to incur substantial costs, regardless of the outcome of the investigation.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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><i>If we are unable to develop and maintain
an effective system of internal control over financial reporting, we may not be able to accurately report our financial results in a timely
manner, which may adversely affect investor confidence in us and materially and adversely affect our business and operating results.</i></b></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 historically identified
material weaknesses in our internal control over financial reporting, and the SEC is currently conducting an investigation focused on
the Company&#8217;s internal controls, including potential control deficiencies in prior and subsequent periods.</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">Effective internal controls
are necessary for us to provide reliable financial reports. We have taken a number of measures to remediate the historical material weaknesses
and continue to evaluate steps to enhance our internal controls. However, these remediation measures have been and may continue to be
time consuming and costly and we cannot be certain that these initiatives will ultimately have the intended effects. If we identify additional
material weaknesses, we may be unable to provide required financial information in a timely and reliable manner and may incorrectly report
financial information. If our financial statements continue to not be filed on a timely basis, we could be subject to sanctions or additional
investigations by the SEC or other regulatory authorities.</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 addition, the existence
of material weaknesses in our internal controls over financial reporting could adversely affect our reputation or investor perceptions
of us, which could have a negative effect on the price of our securities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 cannot assure you that
the measures we have taken and plan to take in the future will prevent the identification of any additional material weaknesses or that
restatements of financial results will not arise in the future due to a failure to implement and maintain adequate internal controls over
financial reporting. Even if we are successful in strengthening our controls and procedures, in the future those controls and procedures
may not be adequate to prevent or identify irregularities or errors or to facilitate the fair presentation of our 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">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; 15.D. &#8220;Changes in Internal Control over Financial Reporting,&#8221; and 8 &#8220;Financial Information-Legal
Proceedings.&#8221;</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: 15; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></span></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"><b>Risks Related to the Automotive Industry</b></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"><b><i>Sales volume in the automotive industry
is volatile and could decline if there is a financial crisis, recession, public health emergency, or significant geopolitical event. A
reduction in automotive industry sales could adversely affect vehicle manufacturing, which could in turn have an adverse effect on our
business and results of operations.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 automotive market accounted
for approximately 11% of our net sales of SBQ products in 2024. Vehicle sales are affected by overall economic and market conditions,
consumer behavior, and developing trends such as shared vehicle ownership and ridesharing services. A slowdown in automotive industry
sales due to any of these factors could reduce the amount of vehicles manufactured, which could materially affect demand for the steel
products we produce and sell. Any reduction in vehicles manufactured, including as a result of weaker demand, has had and could in the
future have an adverse effect on 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"><b><i>Our customers in the automotive industry
continually seek to obtain price reductions from us, which may adversely affect our results of operations.</i></b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Risks Related to Mexico</b></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"><b><i>Adverse economic conditions in Mexico may
adversely affect our financial performance.</i></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">A substantial portion of
our operations are conducted in Mexico and our business is affected by the performance of the Mexican economy. Mexico has historically
experienced prolonged periods of economic crises, caused by internal and external factors over which we have no control. Such 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, periods of negative growth, or increases in inflation in Mexico could result
in lower demand for our products. In recent years, the federal government of Mexico (the &#8220;Mexican Government&#8221;) cut spending
in response to downward trends in international crude oil prices and it may do so again in the future. These cuts could adversely affect
the Mexican economy and, consequently, our business, financial condition, operating results and prospects. We cannot assure you that
economic conditions in Mexico will not worsen, or that those conditions will not have an adverse effect on our financial performance.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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><i>Political, social and other developments
in Mexico could adversely affect our business and operations.</i></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">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 the operations of our facilities, which could have an adverse
impact on our financial performance. The Mexican Government has exercised, and continues to exercise, significant influence over the Mexican
economy. Accordingly, Mexican federal governmental actions and policies concerning the economy, the regulatory framework, the social or
political context, and state-owned and stated controlled entities or industries could have a significant impact on private sector companies
and on market conditions, prices and returns of Mexican securities. In the past, governmental actions have involved, among other measures,
increases in interest rates, changes in tax policies, price controls, currency devaluations, capital controls and limits on imports.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 October 2024, Claudia
Sheinbaum assumed office as President of Mexico, succeeding Andr&#233;s Manuel L&#243;pez Obrador. While President Sheinbaum is expected
to maintain continuity with several policies of the prior administration, her presidency may also bring new initiatives or changes in
economic, social or regulatory policy. The potential impact of such changes, particularly in sectors such as energy, infrastructure,
tax, labor and public security, remains uncertain. We cannot predict the effects that political developments in Mexico may have on the
Mexican economy or on our industry, nor can we assure you that these events, over which we have no control, will not have a material
adverse effect on our business, results of operations or financial condition.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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: 16; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></span></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><i>The Mexican government has exercised, and
continues to exercise, significant influence over the Mexican economy.</i></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">The Mexican Government has
exercised, and continues to exercise, significant influence over the Mexican economy. Accordingly, Mexican Government 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 Government occasionally makes significant changes in policies and regulations, and may do so again in the future.
Actions to control inflation and other regulations and policies have involved, among other measures, increases in interest rates, changes
in tax policies, price controls, currency devaluations, capital controls and limits on imports. Tax legislation in Mexico is subject to
continuous change and we cannot assure you whether the Mexican government may maintain existing political, social, economic or other policies,
or whether changes may have a material adverse effect on our financial performance.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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><i>Mexico has experienced a period of heightened
criminal activity, which could affect our operations.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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">In recent years, Mexico has
experienced a period of heightened criminal activity, primarily due to the activities of drug cartels and related criminal organizations.
Such criminal activity has at times been directed at private 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. Criminal activity
can lead to increased insurance and security costs, and higher losses stemming from theft and extortion. Furthermore, corruption and links
between criminal organizations and authorities could affect our business operations. Criminal activity continues to exist in Mexico and
is likely to continue. 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 Mexico&#8217;s economy and, as a result, on our operations and financial performance.</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"><b><i>Exchange rate fluctuations could adversely
affect our financial performance.</i></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">The Mexican peso has been
subject to significant devaluations against the U.S. dollar in the past and may be subject to significant fluctuations in the future.
Depreciations 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 the raw materials we require for production and any debt obligations denominated in U.S. dollars. The Mexican Government does
not currently restrict the ability of Mexican companies or individuals to convert Mexican pesos into U.S. dollars (except for certain
restrictions related to cash transactions involving a U.S. dollar payment to a Mexican bank) or other currencies. However, severe devaluations
or depreciations of the Mexican peso may result in governmental intervention to institute restrictive exchange control policies, as has
occurred before in Mexico and other countries in Latin America. Accordingly, fluctuations in the value of the Mexican peso against other
currencies, particularly the U.S. dollar, could have a material adverse effect on our business and financial condition. Currency fluctuations
or restrictions on transfer of funds outside Mexico may also 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 corresponding ADSs.</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"><b><i>High interest rates in Mexico may increase
our financing costs and negatively affect our business and operations.</i></b></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">Mexico has experienced, and
may again experience, high real and nominal interest rates. Mexico also has, and is expected to continue to have, high real and nominal
interest rates relative to the United States. Future changes by the Mexican Central Bank (<i>Banco de M&#233;xico</i>) may negatively
impact the Mexican economy or the value of securities issued by Mexican companies, 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. In
addition, if we incur peso-denominated debt in the future, it could be at high interest rates, which could increase our financing costs
and adversely affect our business, financial condition 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: 17; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></span></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><i>High inflation rates in Mexico may affect
demand for our products and result in cost increases.</i></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">Mexico has in the past and
may in the future experienced high annual rates of inflation. 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 our customers, and by decreasing the benefit to us of revenues earned if the inflation rate exceeds the growth
in our pricing 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"><b><i>Economic and political developments in the
United States and elsewhere may adversely affect Mexican economic policy and, in turn, our operations. </i></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">Economic conditions in Mexico
are highly correlated with economic conditions in the United States due to the physical proximity and the high degree of economic activity
between the two countries. As a result, political developments in the United States, including changes in the American administration
and governmental policies, can also have an impact on the exchange rate between the U.S. dollar and the Mexican peso, economic conditions
in Mexico and the global capital markets. In addition, because the Mexican economy is heavily influenced by the U.S. economy, policies
that may be adopted by the U.S. government that are unfavorable to Mexico may adversely affect economic conditions in Mexico. The macroeconomic
environment in which we operate is beyond our control and the future economic environment may be less favorable than in recent years.
The risks associated with current and potential changes in the Mexican and United States political environment and economies are significant
and could have an adverse effect on our financial condition and results of operations.</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"><b><i>We are subject to Mexican and international
anti-corruption, anti-bribery and anti-money laundering laws. Our failure to comply with these laws could result in penalties, which could
harm our reputation and have an adverse effect on our business, results of operations and financial condition.</i></b></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">Our business encompasses multiple
jurisdictions and complex regulatory frameworks, including in relation to economic sanctions, anti-corruption and anti-money laundering
matters. Laws and regulations in these areas are complex and constantly evolving and enforcement of them continues to increase. We are
subject to the risk that our management, employees, contractors or any person doing business with us may (i) engage in fraudulent activity,
corruption or bribery, (ii) circumvent or override our internal controls and procedures or (iii) misappropriate or manipulate our assets
to our detriment. Further, we cannot ensure that these compliance policies and processes will prevent intentional, reckless or negligent
acts committed by our management, employees, contractors or anyone doing business with us. Any failure&#8212;real or perceived&#8212;to
comply with applicable governance or regulatory obligations by our management, employees, contractors or any person doing business could
harm our reputation, limit our ability to obtain financing and otherwise have a material adverse effect on our business, financial condition
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">If we fail to comply with
any applicable anti-corruption, anti-bribery or anti-money laundering laws, we and our management, employees, contractors or any person
doing business with us may be subject to criminal, administrative or civil penalties and other measures, which could in turn have material
adverse effects on our reputation, business, financial condition and results of operations. Any investigation of potential violations
of anti-corruption, anti-bribery or anti-money laundering laws by governmental authorities in Mexico or other jurisdictions could result
in an inability to prepare our consolidated financial statements in a timely manner and could adversely impact our reputation, limit our
ability to access financial markets and adversely affect our ability to obtain contracts, assignments, permits and other government authorizations
necessary to participate in our industry, which, in turn, could have adverse effects on our business, results of operations and financial
condition.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></p><div>

</div><!-- Field: Page; Sequence: 18; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></span></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: 0.25in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Mexico has different corporate disclosure
and accounting standards than those in the United States and other countries.</i></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">A principal objective of the
securities laws of the United States, Mexico and other countries is to promote full and fair disclosure of all material corporate information,
including accounting information. However, there may be different or less publicly available information about issuers of securities in
Mexico than is regularly made available by public companies in countries with more highly developed capital markets, including the United
States. The disclosure standards imposed by the Mexican Stock Exchange may be different than those imposed by securities exchanges in
other countries or regions such as the United States. As a foreign private issuer, we are not subject to U.S. proxy rules and are exempt
from certain reports under the U.S. Securities Exchange Act of 1934 (the &#8220;<span style="text-decoration:underline">Exchange Act</span>&#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.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 Brazilian federal government&#8217;s
economic policies may have important effects on companies that operate in Brazil, including us. 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. Our results of operations and financial condition may be adversely affected
by factors such as:</p><div>

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

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

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

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

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

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

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

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

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

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

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

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

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

</div><!-- Field: Page; Sequence: 19; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;As a foreign private issuer whose ADSs 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.</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"><b><i>The market price of our ADSs has been, and
may continue to be, highly volatile, and such volatility could cause the market price of our ADSs to decrease and could cause you to lose
some or all of your investment in our ADSs.</i></b></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 stock market in general
and the market prices of the ADSs 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 second quarter of 2024, the market price of our ADSs fluctuated from a high
of $33.775 per ADS to a low of $25.00 per ADS, and the price of our ADSs 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-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">announcements of new products by us or others;</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">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">announcements by us of significant acquisitions, strategic partnerships, in-licensing, joint ventures or capital commitments;</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">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="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="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">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">expiration or terminations of licenses, research contracts or other collaboration agreements;</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">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">public concern as to the safety of the products we sell;&#160;</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">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="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="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">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">variations in our and our competitors&#8217; results of operations;</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">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">changes in revenues, gross profits and earnings announced by us;</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">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">changes in estimates or recommendations by securities analysts, if the ADSs are covered by analysts;</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">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">fluctuations in the share price of our publicly traded subsidiaries;</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">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">changes in government regulations or patent decisions; and</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">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">general market conditions and other factors, including factors unrelated to our operating performance.</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">These factors may materially
and adversely affect the market price of our securities and result in substantial losses by our investors.</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: center"></p><div>

</div><!-- Field: Page; Sequence: 20; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><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></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><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 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 capital
markets.</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 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.</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"><b><i>There can be no assurance that we will not
be classified as a passive foreign investment company (a &#8220;PFIC&#8221;) for U.S. federal income tax purposes, which could result
in adverse U.S. federal income tax consequences to U.S. investors in shares of our common stock or ADSs.</i></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">We will be classified as a
PFIC in a particular taxable year if, after applying certain look-through rules, either (i) 75 percent or more of our gross income for
the taxable year is passive income; or (ii) the average percentage of the value of our assets that produce or are held for the production
of passive income is at least 50 percent. Passive income for this purpose generally includes dividends, interest, royalties, rents and
gains from certain commodities transactions. Cash is generally considered a passive asset for these purposes. Goodwill is an active asset
under the PFIC rules to the extent attributable to activities that produce active income.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 were not a PFIC for U.S. federal income tax purposes with respect
to our 2023 and 2024 taxable years, and we do not expect to be a PFIC in the current taxable year or in the foreseeable future. However,
whether we are a PFIC is a factual determination made annually after the close of the taxable year, and therefore may be subject to change
depending, among other things, upon changes in the composition of our gross income and the relative quarterly average value of our assets.
Because we hold a substantial amount of cash, we may be or become a PFIC for any taxable year if the value of our goodwill and other intangible
assets that we believe should be treated as active assets are determined by reference to our market capitalization and our market capitalization
fluctuates or declines considerably. Accordingly, there can be no assurance that we will not be a PFIC for any year in which a U.S. Holder,
as defined in &#8220;Item 10.E. Additional Information&#8212;Taxation&#8212;Passive Foreign Investment Company Status,&#8221; holds 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">If we were to be or become
classified as a PFIC for any taxable year during which a U.S. Holder owns the ADSs or series B shares, certain adverse U.S. federal income
tax could apply to such U.S. Holder, including increased tax on disposition gains and certain excess distributions and additional reporting
requirements. See &#8220;Item 10.E. Additional Information&#8212; Taxation&#8212; Passive Foreign Investment Company Status&#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: center"></p><div>

</div><!-- Field: Page; Sequence: 21; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></span></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_005"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 4. Information on the Company</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"><b>A. History and Development of the Company</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"><b>Overview</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">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
and our website is <span style="text-decoration:underline">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">&#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 a diversified manufacturer,
processor and distributor of SBQ steel and structural steel products with production and commercial operations in Mexico and Brazil, and,
until 2023, the United States. We believe that, in 2024, 2023 and 2022 we were an important producer of SBQ products in both the United
States and Mexico, in each case in terms of shipped volume. However, in August 2023, we ceased all steelmaking operations in the United
States. As such, we no longer had any production activities in the United States in 2024. We also believe that in 2024, 2023 and 2022,
we were an important producer of structural and light structural steel products in Mexico in terms of shipped volume.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 the Mexican 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 northwest and central parts of Mexico allow us to serve the structural steel and construction markets in those
regions and southern California with an advantage in the cost of freight over competitors that do not have production facilities in such
regions.</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"><b>History</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 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.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 2004, we acquired
the Mexican steel-making facilities of Industrias Ferricas del Norte S.A. (Corporaci&#243;n 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;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 July 2005, we and Industrias
CH acquired 100% of the capital stock of Republic Steel (&#8220;Republic Steel&#8221; or &#8220;Republic&#8221;) 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%.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 May 30, 2008, we acquired
Aceros DM and certain affiliated companies (&#8220;Grupo San&#8221;), a long products rebar, wire rod and wire 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.</p><div>

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

</div><!-- Field: Page; Sequence: 22; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">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, which started
operations in 2015.</p><div>

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

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

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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, Republic signed a
turnkey contract with GV Do Brasil for the construction of a plant in Pindamonhangaba. In June 2021, Republic also signed a turnkey contract
with Companhia Sider&#250;rgica do Esp&#237;rito Santo for the construction of a rolling mill.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 2023, Republic Steel
announced the closure of its steelmaking operations in Canton, Solon, Massillon Ohio and Lackawanna, New York effective September 2023,
indefinitely due to various economic factors, including deteriorating market conditions and operational costs. Republic Steel has continued
servicing its customers from its plant in Tlaxcala, Mexico. For this reason, management has determined that its long-lived assets at such
facilities may not be fully recoverable. SIMEC&#8217;s management performed an analysis of the fair value of the four facilities 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.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 30, 2024, fatalities
occurred at one of our steel plants located in Apizaco, Tlaxcala, in connection with a liquid steel spill at the plant. Immediate actions
were taken to contain the situation and ensure the safety of our employees and surrounding areas. As of the date of this filing, we remain
in constant communication with the families of the deceased employees and are actively working to reach fair and timely compensation.
The investigation into the incident is ongoing, and due to the recent nature of the event, we are unable to determine at this time the
extent of potential exposure to governmental sanctions or whether such sanctions, if any, would be material. Additionally, we are assessing
the extent of the damage caused by the incident, as well as the necessary work and investments required to restore the affected assets
to full operational functionality.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 currently estimate capital
expenditures for the year 2025 will be approximately Ps. 4,726.9 million (U.S.$ 230.5 million), which consists of Ps. 2,321.7 million
(U.S.$ 113.2 million) of estimated capital expenditures in our facilities in Mexico and Ps. 2,405.2 million (U.S.$117.3 million) consisting
of capital expenditures in our facilities in Brazil. This estimate is subject to uncertainty and actual capital expenditures in 2025 may
differ significantly from such estimate.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 2024, our capital expenditures
amounted to approximately Ps. 2,727.6 million (U.S.$116.2 million), which consisted of Ps. 194.9 million (U.S.$10.6 million) of estimated
capital expenditures in our facilities in Mexico and Ps. 1,932.7 million (U.S.$105.6 million) consisting of capital expenditures in our
facilities in Brazil.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 2023, our capital expenditures
amounted to approximately Ps. 2,851.7 million (U.S.$158.4 million), which consisted of Ps. 799.7 million (U.S.$44.4 million) of estimated
capital expenditures in our facilities in Mexico and Ps. 2,052.0 million (U.S.$114.0 million) consisting of capital expenditures in our
facilities in Brazil.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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">In 2022, our capital expenditures
amounted to approximately Ps. 1,591.3 million (U.S.$ 82.2 million), which consisted of Ps. 187.2 million (U.S.$9.7 million) on capital
improvements at our facilities in Mexico and Ps. 1,404.1 million (U.S.$72.5 million) on capital investments at our steel facilities in
Brazil.</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: center"></p><div>

</div><!-- Field: Page; Sequence: 23; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>B. Business Overview</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">Prior to our United States
steel facility closures in August 2023, we owned and operated 19 state-of-the-art steelmaking, processing and/or finishing facilities
in the United States, Mexico, and Brazil. Although we continue to own all of our plants, including those in the United States, we ceased
all production activities at our United States facilities in 2023 and did not operate any of these facilities during 2024. Accordingly,
we currently operate 12 steelmaking, processing, and finishing facilities with a combined annual crude steel installed production capacity
of 5.6 million tons and a combined annual installed rolling capacity of 4.5 million tons. We own both mini-mill and integrated steelmaking
facilities, allowing us to optimize production and reduce costs based on the relative prices of raw materials (e.g., scrap for mini-mills
and iron ore for blast furnaces).</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 currently own and operate:</p><div>

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

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

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

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

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">two mini-mills and two additional facilities 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-align: justify; text-indent: 0.5in">&#160;&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><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 0pt 0.5in; 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; font-size: 10pt">We
report results in three segments: Mexico, United States and Brazil. In light of the closure of our Republic Steel plants, we continued
to report limited results for the United States segment in 2024 due to residual activity; however, we expect to exclude this segment from
our reportable segments in future years given the full cessation of production operations in 2023</span>.</p><div>

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

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Focusing on high margin and value-added products.</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 prioritize the production
of high margin steel products over volume and utilization levels. We plan to continue to base our production decisions on achieving relatively
high margins.</p><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>Building on our strong customer relationships.</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 intend to strengthen our
long-standing customer relationships by maintaining strong customer service and proactively responding to changing customer needs.</p><div>

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

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

</div><!-- Field: Page; Sequence: 24; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Our Products</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 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, wire rods and
wire products. Until the cessation of operations in 2023, our U.S. facilities produced hot-rolled bars, cold-finished bars, and other
semi-finished trade products. In our Brazil facilities, we produce rebars, I-beams, channels, structural and commercial angles. The following
is a description of these products and their main uses:</p><div>

</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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="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 I-shaped steel structural sections with two equal parallel sides joined together by the center with a transversal section, forming 90 degree angles. We produce I-beams in our Mexican and Brazil facilities and they are mainly used by the industrial construction sector as structural supports.</span></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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="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 U-shape, are steel structural sections with two equal parallel sides joined together by its ends with a transversal section, forming 90 degree angles. We produce channels in our Mexican and Brazil facilities, and they are mainly used by the 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 0pt 0.5in; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="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 degree angle, in an L-shape. 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 0pt 0.5in; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="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 hot rolled bars in our Mexican and Brazil facilities.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>&#160;</i></p><div>

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

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Rebar</i>. Rebar are reinforced, corrugated round steel bars with sections from 0.375 to 1.5 inches in diameter. We produce 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 0pt 0.5in; text-align: justify">&#160;</p><div>

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

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

</div><!-- Field: Page; Sequence: 25; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following table sets forth,
for the periods indicated, our sales volume for basic steel 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: center"><b>Sales Volume by Steel Product</b></p><div>

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

</div><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <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="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</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">2023</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">2024</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-style: italic; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="font-style: italic; text-align: center; border-bottom: Black 1.5pt solid"><b>(thousands of tons)</b></td><td style="padding-bottom: 1.5pt; font-style: italic">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td colspan="10" style="text-align: justify">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: justify; text-indent: -9pt; padding-left: 9pt">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">91.6</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">93.8</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">86.4</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -9pt; padding-left: 9pt">Channels</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">31.6</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">37.4</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">33.9</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: -9pt; padding-left: 9pt"><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">239.4</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">213.6</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">215.6</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -9pt; padding-left: 9pt">Hot-rolled bars (round, square and hexagonal rods)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">430.4</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">332.3</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">275.6</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: -9pt; padding-left: 9pt">Flat bar</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">101.2</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">75.6</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">195</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -9pt; padding-left: 9pt">Rebar</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">926.5</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,128.8</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,060</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: -9pt; padding-left: 9pt">Cold finished bars</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">188.5</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">186.7</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">65.6</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -9pt; padding-left: 9pt"><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">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><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="text-align: justify; text-indent: -9pt; padding-left: 9pt">Electro-Welded wire mesh</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16.8</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9.9</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11.7</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -9pt; padding-left: 9pt">Wire rod</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">167.9</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">68.6</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">61.4</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: -9pt; padding-left: 9pt">Electro-Welded wire mesh panel</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21.6</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7.9</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -9pt; padding-left: 9pt">Other</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">39.7</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21.0</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5.7</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: -9pt; padding-left: 0.25in">Total</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,255.2</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,175.6</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,056</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-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><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; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Sales and Distribution</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 sell and distribute our
steel products in Mexico, the United States, Brazil and Canada. We also export steel products from Mexico to Central and South America
and Europe. In 2024, approximately 11% of our steel product sales in tons represented SBQ steel products, of which we sold 72% to the
auto part industry, 8% to service centers and the remaining 20% to other 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">In 2024, direct sales in tons
to the automotive industry decreased by 8% compared to 2023. In 2023, direct sales in tons to the automotive industry decreased by 12%
compared to 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 table sets forth,
for the periods indicated, our product sales as a percentage of our total product sales in tons to Mexico, and to the U.S., Canada, and
Brazil and other countries.</p><div>

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

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

</div><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <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="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="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">United States, Canada, Brazil and<br/> Other Countries</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; font-style: italic; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="22" style="font-weight: bold; font-style: italic; text-align: center; border-bottom: Black 1.5pt solid">Year ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold; font-style: italic">&#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="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</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">2023</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">2024</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">2022</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">2023</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">2024</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: 28%; text-align: justify">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">64</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">59</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">53</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">36</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">41</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">47</td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Channels</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">84</td><td style="text-align: left">%</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">91</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16</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">9</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Angles</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">47</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">42</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">53</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">58</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Hot-rolled bars</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">42</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">45</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">58</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">55</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Flat bar</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">81</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">87</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">84</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Rebar</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">54</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">44</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">48</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Cold finished bars</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">46</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">42</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">54</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">58</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Other semi-finished trade products</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</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">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">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Wire rod</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">92</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">37</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</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">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">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Other</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">8</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10</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">6</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">90</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Total (weighted average)</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">54</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">46</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">48</td><td style="text-align: left">%</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: center"></p><div>

</div><!-- Field: Page; Sequence: 26; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">During 2024, approximately
54.5% of our sales volume came from the Mexico segment, approximately 45.3% came from the Brazil segment and approximately 0.2% came from
the U.S. segment. In 2024, SBQ products represented 20.5%, 0% and 100% of the Mexico, Brazil and U.S. segments, respectively. Although
the U.S. segment contributed 0.2% of our net sales in 2024, it only reflected residual revenues related to the winding down of operations.
As Republic Steel ceased production in September 2023, we did not have any operational activity in the United States in 2024. As such,
no year-over-year operational comparisons are provided for the U.S. segment.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 significant portion of our
sales in the United States and Canada markets came from contractual long-term agreements that establish minimum quantities and prices,
which are adjustable based on fluctuations of prices of key production materials. The remainder of our sales in the United States and
Canada markets were spot sales either directly to end customers through our sales force or through independent distributors. We sell to
customers in the United States and Canada markets through a staff of professional sales representatives and sales technicians located
in the major manufacturing centers of the Great Lakes region of the United States.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 2023 and 2022, we received
orders for our products in our Mexican facilities on average approximately two weeks before producing those products. Until the cessation
of our United States operations in 2023, we generally filled orders for our SBQ steel products sold to United States and Canadian customers
within one to 12 weeks of the order, depending on product type, customer needs, and 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.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 Republic Steel plants,
we maintained long-term relationships with most of our major customers, in some cases lasting 10 to 20 years or more. Our major direct
and indirect customers spanned numerous market sectors, including automotive, manufacturing, industrial equipment, and defense.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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">These logistics and delivery
strategies were historically important to our U.S. operations; however, following the shutdown of Republic Steel&#8217;s production facilities
in 2023, we no longer maintain active production or distribution operations in the United States.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 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 931,000 tons for
2024, 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.
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. Our steel production increased 5.6% in 2024 compared with 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 major customers in 2024
include: Pires Do Rio Cibraco Comercio e Industria de Ferro e Aco, Ltda, Marson Distribuicao, Ltda, Aco e Aco Vergalhoes Ltda, Udiaco
Comercio e Industria de Ferro e Aco Ltda, Aco Fera Com Ferro e Aco Ltda, Cedisa Central de Aco, S.A., Menetoni Distribuidora de Productos
Siderurgicos Importacao e Exportacao, LTDA., Ferragens Santa Monica, LTDA., Brametal, S.A., Automolas Equipamentos, LTDA., Fachchini,
S.A., VK Industria de Molas e Grampos, LTDA.,Mattheis Borg Adm Part Com Ind, LTDA., Konesul Ind Com, LTDA., RDG Acos Do Brasil, S.A.</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: center"></p><div>

</div><!-- Field: Page; Sequence: 27; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Competition</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">Competition in the steel industry
is significant. Competition in the steel industry also exerts a downward pressure on prices, and, due to high start-up costs, the economics
of operating a steel mill on a continuous basis may encourage mill operators to establish and maintain high levels of output even in times
of low demand, which further decreases prices and profit margins. The recent trend of consolidation in the global steel industry may further
increase competitive pressures on independent producers of our size, particularly if large steel producers formed through consolidations,
which have access to greater resources than us, adopt predatory pricing strategies that decrease prices and profit margins. If we are
unable to remain competitive with these producers, our profitability and market share would likely be materially and adversely affected.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 number of our competitors
in Mexico, Brazil and formerly the United States have undertaken modernization and expansion plans, including the installation of production
facilities and manufacturing capacity for certain products that compete with our products. As these producers become more efficient, we
may face increased competition from them and may experience a loss of market share. In each of Mexico and Brazil we also face competition
from international steel producers. Although we no longer operate in the U.S. market, international competition and global oversupply
may still affect global pricing trends and the competitiveness of our Mexican and Brazilian operations. Increased international competition,
especially when combined with excess production capacity, would likely force us to lower our prices or to offer increased services at
a higher cost to us, which could materially reduce our profit margins.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>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">We compete in the Mexican
domestic market and in its export markets for long 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 maintain our competitive market position in Mexico and in the southwestern United States. We believe
that our Mexicali mini-mill, one of the closest mini-mills to the southern California market, is competitive in terms of production and
transportation costs in northwestern Mexico and southern California.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 2024, we sold approximately
269,836 tons of I-beams, channels and angles at least three inches in width, which represented approximately 13.1% of our total finished
product sales for the year. In 2023, we sold approximately 267,778 tons of I-beams, channels and angles at least three inches in width,
which represented approximately 12.3% of our total finished product sales for the year. In 2022, we sold approximately 266,840 tons of
I-beams, channels and angles at least three inches in width, which represented approximately 11.8% of our total finished product sales
for the 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">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 12.7% in 2022, 10% in 2023 and 11% in 2024, according to information provided by Mexico&#8217;s C&#225;mara
Nacional de la Industria del Hierro y del Acero (CANACERO).</p><div>

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

</div><!-- Field: Page; Sequence: 28; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In 2024, we sold approximately
430,947 tons of hot rolled and cold finished steel bars compared to 498,959 tons in 2023. 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 14.6% and
14% respectively in 2024, 13.9% and 13.3% respectively in 2023 and 12.8% and 16.6% respectively in 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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">Rebar and light structural
steel together accounted for approximately 1,237,000 tons, or 60.1%, of our total production of finished steel products in Mexico, Brazil
and the United States in 2024.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 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
L&#225;zaro C&#225;rdenas, S.A. de C.V., Ternium Mexico, S.A. de C.V., Grupo Acerero Fonderia, Suacero, S.A. de C.V. and Gerdau Corsa.,
and CMC Metals.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 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. Furthermore, our flexible production facility has given us the ability to ship specialty products in relatively small
quantities with short lead times. The Mexicali mini-mill has helped to increase sales in northwestern Mexico and the southwestern United
States because its proximity to these areas reduces our freight costs.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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</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">Until 2023, we competed primarily
with both domestic SBQ steel producers and importers in the United States. Domestic competition for hot-rolled engineered bar products
included large U.S. steelmakers and specialized mini-mills. Non-U.S. competition also impacted segments of the SBQ market, particularly
where certifications were not required, and during periods when the U.S. dollar was strong compared with foreign currencies.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 principal areas of competition
in these markets were 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, was essential to our
ability to compete. The ability to respond quickly to customer orders was important, especially as customers increasingly reduced their
in-plant raw material inventories.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 competitors
in the U.S. market, depending on the product, included Nucor Corporation, Charter Steel, Steel Dynamics, Cascade Rolling Mills, Commercial
Metals Company, Vinton Steel, and Gerdau.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 2023, Republic Steel
announced the closure of its steelmaking operations in Canton, Solon, Massillon, Ohio, and Lackawanna, New York, effective September 2023,
indefinitely, due to various economic factors, including deteriorating market conditions and operational costs.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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">Republic Steel&#8217;s operations
accounted for approximately 11% of our total revenues in 2022, 6% in 2023, and 0.2% in 2024. Its steel production accounted for approximately
8% of our total steel production in 2022, 3% in 2023, and 0% in 2024, reflecting the complete shutdown of our U.S. steelmaking 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"><i>Brazil</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 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.</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 main competitors in the
Brazilian market are ArcelorMittal Brazil, CSN, Gerdau, Sinobras, Usiminas, Ternium Do Brasil, Vallourec and Villares Metals.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 compete in the Brazilian domestic market for
long steel products primarily based on price and product quality. Additionally, we differentiate ourselves through our ability to meet
customer delivery requirements. The flexibility of our production facilities enables us to quickly respond to fluctuations in product
demand. The growing needs of Brazil, along with our diverse product range, help us maintain a strong competitive position in the Brazilian
market.</p><div>

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

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

</div><!-- Field: Page; Sequence: 29; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Certifications</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">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, 2027.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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">Prior to the closure of Republic
Steel&#8217;s plants in 2023, all such facilities were certified to ISO9001:2015 and IATF16949:2016. The certifications for the Canton,
Lackawanna, Massillon, and Solon plants remained in effect through January 2024, but are no longer active given the termination of operations.
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.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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">Prior to the Republic Steel
plant closures, Republic&#8217;s Environmental, Health &amp; Safety Management System was 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.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Raw Materials</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">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 0.5% in 2022, decreased 40% in 2023, and decreased approximately
15% in 2024, and prices of ferroalloys increased approximately 32.9% and 36.4% in 2022 and 2023, respectively and decreased 19% in 2024.
We may not be able to pass along these and other cost increases in the future and even when we can successfully increase our prices, interim
reductions in profit margins frequently occur due to a time lag between the increase in raw material prices and the market acceptance
of higher selling prices for finished steel products.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 2024, our cost of sales
in Mexico, as a percentage of sales in Mexico, was 78%, compared to 232% in the U.S. and 76% in Brazil. Our consolidated cost of sales,
as a percentage of consolidated sales, was 76%. The higher cost of sales of facilities is mainly a result of higher labor costs prevailing
in our U.S. operations, and the higher costs of the raw materials that our U.S. operations use in the production of SBQ steel.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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">Scrap metal, electricity,
ferroalloys, electrodes and refractory products are the principal materials that we use to manufacture our steel 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"><i>Scrap metal</i>. Scrap
metal is among the most important components for our steel production and accounted for approximately 62% of our consolidated manufacturing
conversion cost in 2024 (62% of the manufacturing conversion cost in our Mexico operations, 0% of the manufacturing conversion cost in
our U.S. operations and 64% in our Brazil operations). Scrap metal is principally generated from automobile, industrial, naval and railroad
industries. The market for scrap metal is influenced by availability, freight costs, speculation by scrap brokers and other conditions
largely beyond our control. Fluctuations in scrap costs directly influence the cost of sales of finished goods.</p><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: center"></p><div>

</div><!-- Field: Page; Sequence: 30; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></span></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><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% and 13.8% of our refined scrap tonnage in 2024 and 2023 , respectively, and (ii) purchases
from third party scrap processors in Mexico and the southwestern United States, which, in the aggregate, provided us with approximately
81.9% and 1.7% of our refined scrap tonnage, respectively, in 2024 and approximately 85.1% and 1.2 respectively in 2023. 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-align: 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>Ferroalloys, Electrodes
and Refractory Products</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">Ferroalloys, electrodes and
refractory products collectively accounted for i) approximately 9% of our manufacturing conversion cost in 2024 in our Mexican operations,
compared to 13% in 2023, ii) 0% of our manufacturing conversion cost in 2024, compared to 25% in 2023 for our U.S. and Canada operations
and iii) 7% of our manufacturing conversion cost in 2024 compared to 10% in 2023 in our Brazil 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">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., Metaloides, S.A. de C.V., Micro Abrasivos, S.A. de C.V.and Distribuidora de Aleaciones y Metales, S.A. de C.V. Our
U.S. facilities purchase most of their ferroalloys from Affival Inc., Kennecott Molybdenum Company, Vale Americas Inc., Minerais U.S.
LLC, Greenwich Metals Inc. and BPI Inc. 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., and Cia de Ferro Ligas de Bahia Ferbasa.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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">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 Refractories group Co. Ltd. Kumas, Manyezit Sanayi A.S., Calderys France S.A.S., and Rectix Materiales
Refractarios, S.A. de C.V.. Our U.S. facilities purchase most of their refractory products from RHI US, Inc., Vesuvius USA, Corp., Magna
a Division of Timab, Vibrantz Minerias LLC, Harbison-Walker Refractories Company and FRC Global Inc. Our Brazil facilities purchase most
of their refractory products from Magnesitas Navarrasm S.A., Vesivius 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: center"></p><div>

</div><!-- Field: Page; Sequence: 31; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Electricity. </i>In 2024,
2023 and 2022, electricity accounted for approximately 10%, 9% and 8% of our consolidated manufacturing conversion cost, respectively.
Electricity accounted for 13%, 9%and 7% in 2024, 2023 and 2022, respectively, of our manufacturing conversion in our Mexico facilities
and is supplied by CFE for basic service and Iberdrola for qualified service. Electricity also accounted for 0%, 11% and 9% of the manufacturing
conversion cost in our U.S. operations in 2024, 2023 and 2022, respectively, 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%, 7% and 5% in 2024, 2023 and 2022,
respectively, of the manufacturing conversion cost in our Brazil operations, where it 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-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>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 <b>3</b>% of our consolidated manufacturing conversion
cost (2% of the manufacturing conversion cost of our Mexican operations, 0% of the manufacturing conversion cost of our U.S. operations
and 3% of our Brazil operations) in 2024, and approximately 3% of our consolidated manufacturing conversion cost (2% of the manufacturing
conversion cost of our Mexican operations, 3% of the manufacturing conversion cost of our U.S. operations and 4% of our Brazil operations)
in 2023. 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, 2024, 2023 and 2022<b>,</b> 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-align: 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 do not enter into contracts
for speculation 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"><b>Regulation</b></p><div>

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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-align: 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>Environmental Matters</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 are subject to various
Mexican federal, state and municipal laws, administrative regulations and Mexican Official Rules 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-align: 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 major federal environmental
laws applicable to our operations, among others, are</p><div>

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

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 the &#8220;General Law on Environmental Protection&#8221;) and its regulations;</span></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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 32; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></span></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 0pt 0.5in; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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;General Law on Waste Management&#8221;);</span></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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the National Waters Law (<i>Ley de Aguas Nacionales</i>) and its regulations; and</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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the Federal Law on Environmental Responsibility <i>(Ley Federal de Responsabilidad Ambiental)</i></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">The General Law on Environmental
Protection, the General Law on Waste Management and the Federal Law on Environmental Responsibility are administered by the Ministry of
the Environment and Natural Resources (<i>Secretar&#237;a de Medio Ambiente y Recursos Naturales</i> or the &#8220;Ministry of the Environment&#8221;)
and enforced by 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 &#8220;PROFEPA&#8221;). The National Waters law is also administered by the Ministry of the Environment and is enforced
by the National Waters Commission (<i>Comisi&#243;n Nacional de Agua </i>or &#8220;CONAGUA&#8221;).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#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">The General Law on Environmental
Protection 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, the General Law on Waste Management 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">The General Law on Environmental
Protection also mandates that companies that contaminate soil be responsible for the clean-up. Furthermore, the General Law on Waste Management
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 General Law on Waste Management
also restricts the transfer of contaminated sites.</p><div>

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

</div><!-- Field: Page; Sequence: 33; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></span></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><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-align: 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">Mexican environmental laws
and administrative regulations have become increasingly stringent over the last decade, and this trend is likely to continue, influenced
recently by the North American Agreement on Environmental Cooperation entered into by Mexico, the United States and Canada in connection
with the USMCA. In this regard, any obligation to remedy environmental damages caused by us or any contaminated sites owned or leased
by us could require significant unplanned capital expenditures and be materially adverse to our financial condition and results of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Water</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 National Waters Law regulates
water resources in Mexico. In addition, the Mexican Official Rules govern water quality standards. A concession granted by CONAGUA 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 CONAGUA 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-align: 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>Antitrust Matters</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 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"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Measurements 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">Mexico&#8217;s Ministry of
the 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 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-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>United States</i></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">Our former operations in the
United States were 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. These operations
were the subject of administrative action by federal, state (or provincial) and local environmental authorities. Although our U.S. facilities
ceased operations in 2023, the resolution of any of these claims may result in significant liabilities. See &#8220;<i>Item 3&#8212;Key
Information&#8212;Risk Factors&#8212;Risks Related to the Global Economy and Our Business&#8212;In the event of environmental violations
at our facilities we may incur significant liabilities</i>&#8221; and &#8220;<i>Item 8&#8212;Financial Information&#8212;Legal Proceedings</i>.&#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: center"></p><div>

</div><!-- Field: Page; Sequence: 34; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Environmental Matters</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 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-align: justify; text-indent: 0.5in">&#160;</p><div>

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

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

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

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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-align: 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 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 always 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-align: 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">Although all of our United
States production facilities ceased operations in 2023, certain facilities such as the Lorain and Canton, Ohio plants remain subject to
legacy environmental regulations, including the Maximum Achievable Control Technology (&#8220;MACT&#8221;) standard for Electric Arc Furnaces
as an &#8220;area source.&#8221; Revisions of this standard may impose future obligations with respect to these non-operational assets,
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, Brazil and in Mexico use electric arc furnaces where carbon dioxide generation is primarily linked to energy use.
Until 2023, certain United States operations also employed this technology. In the United States, the Environmental Protection Agency
has issued rules imposing inventory and reporting obligations to which certain legacy facilities are subject, and has also issued rules
that will affect preconstruction permits for United States 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 remaining operations or legacy compliance obligations.
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 a signatory 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 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,
while our United States facilities are no longer operational, legacy obligations may still fall under 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">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 certain legacy 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-align: 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 the United States, 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 previously used at many of our U.S. facilities. If any such rules are enacted, these legacy 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: center"></p><div>

</div><!-- Field: Page; Sequence: 35; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Also in the United States,
more stringent standards for particulate matter were promulgated in 2012. As these 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. While we no longer operate steelmaking facilities in the United States, these historical regulatory experiences may inform future
obligations associated with environmental permitting or site remediation at our legacy 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"><b><i>Brazil operations</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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-align: 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><i>Trade Regulation</i></b></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 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 relative to other currencies, making imports cheaper and more
competitive in peso terms. Recently, the Mexican government, at the request of CANACERO, has taken several measures to prevent unfair
trade practices such as dumping in the steel import market. The overall climate for imports in Mexico is influenced by the free trade
agreements that Mexico has entered with other countries, as well as the level of tariffs and anti-dumping 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">We benefit from Mexico&#8217;s
free trade agreements. 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-align: 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-Mexico-Canada Agreement (USMCA)
</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 North American Free Trade
Agreement (&#8220;NAFTA&#8221;) became effective on January 1, 1994, and provided for the progressive elimination of most duties on steel
products traded among the United States, Mexico and Canada. On July 1, 2020, NAFTA was replaced by the USMCA, which maintains tariff-free
access for most steel and steel-related products among the three countries. The USMCA includes provisions intended to facilitate regional
trade and reduce customs-related barriers. As part of its terms, the agreement is subject to a joint review by the three countries in
2026, six years after its entry into force.. See &#8220;<i>Item 3&#8212;Key Information&#8212;Risk Factors&#8212;Risks Related to Mexico&#8212;Economic
and political developments in the United States and elsewhere may adversely affect Mexican economic policy and, in turn, our operations</i>.&#8221;
The USMCA 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 (&#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 was 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: center"></p><div>

</div><!-- Field: Page; Sequence: 36; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->30<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Mexico-Japan Economic Association</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 <i>Mexico-Japan Economic Association
</i>(the &#8220;Association&#8221;) was negotiated in the following terms: (i) the specialized steel not produced in Mexico used to produce
vehicles, spare parts, electronics, machinery and heavy equipment was relieved from any tariffs, (ii) steel products coming from Japan
into Mexico are subject to a zero percent rate and (iii) the products to be imported from programs established by the Association pay
tariffs pursuant to the fixed rates established in such programs. The electronic and vehicles industries are exempted as of the 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"><i>Other Trade Agreements</i>.
In the last several years, Mexico has signed other free trade agreements, including 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 withdrew from the
free trade agreement with Mexico and Colombia in 2006.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Comprehensive and Progressive
Agreement for Trans-Pacific Partnership (CPTPP).</i> On February 4, 2016, Mexico, along with Australia, Brunei, Canada, Chile, United
States, Japan, Malaysia, New Zealand, Peru, Singapore and Vietnam, signed the Transpacific Partnership Trade Agreement, in the City of
Auckland, New Zealand, which was intended to grant Mexican products access to six markets (Australia, Brunei, Malaysia, New Zealand, Singapore
and Vietnam) with approximately 155 million of potential consumers, which were not covered by any other trade agreement. In January 2017,
the United States withdrew from the agreement, after which the remaining 11 countries reached a revised agreement and renamed it the CPTPP.
On December 30, 2018, it became effective without U.S. participation.</p><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 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;</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 International Trade Commission (the &#8220;USITC&#8221;) 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 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 anti-dumping 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: center"></p><div>

</div><!-- Field: Page; Sequence: 37; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></span></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><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. Such dumping rate was ratified in June 1, 2022. Following
the U.S. Department of Commerce&#8217;s physical review carried out at our San Luis Potos&#237; plant on February 17, 2020 after we
argued that there were deficiencies and adverse facts during the U.S. Department of Commerce&#8217;s information process, a preliminary
dumping rate of 6.35% was imposed and will be ratified in the first semester of 2023. On August 9, 2023 a dumping rate of 5.93% was published
and imposed. On December 2, 2024 a dumping rate of 8.88% was published and imposed.</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 January 19, 2023, the International
Trade Practices Unit (UPCI) published the final resolution of the China wire rod countervailing duty examination, extending the countervailing
duty on wire rod imports from China for 5 years. And on February 24, 2023, the UPCI published the final resolution imposing countervailing
duties on imports of type I and II steel beams from Spain, Germany and the United Kingdom.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>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 these labor 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"><i>Impact of Reinstated Section
232 Tariffs on U.S. Steel Exports</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">As of the date of this annual
report, certain of our steel exports from Mexico to the United States are subject to tariffs imposed under Section 232 of the U.S. Trade
Expansion Act of 1962. In March 2025, the U.S. government reinstated a 25% tariff on all steel imports, including those originating from
Mexico. We understand that, as a result of this reinstatement, our exports of all steel products from Mexico to the United States are
currently subject to the 25% tariff.</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">These tariffs increase the
cost of our products in the U.S. market, potentially affecting the competitiveness of our exports and resulting in reduced volumes or
pressure on margins. Since the reinstatement of the tariffs, we have seen a reduction in our export volumes to the United States, with
current shipments averaging around 300 metric tons per month compared to prior levels of approximately 3,000 metric tons. We continue
to monitor trade developments closely and evaluate our commercial and operational strategy in light of evolving trade 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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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>Organizational Structure</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 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"/></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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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 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. (100.00%); 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. (100.00%); 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., (99.99%), 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%), Aceros Especiales Simec Tlaxcala, S.A. de C.V. (100.00%), Gases Industriales de America, 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; 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: 38; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->32<!-- Field: /Sequence --></span></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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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">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. (99.99%). These facilities were operated by RRLC, S.A.P.I. de C.V. (99.99%) and Grupo Chant, S.A.P.I. de C.V. (99.99%), since April, 2015 and October 2015, respectively. These facilities were operated by GSIM de Occidente, S.A. de C.V. (100.00%) and Aceros Especiales Simec Tlaxcala, S.A. de C.V.(100.00%), 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-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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">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, and none of which are currently operational.</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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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">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-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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">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-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"></p><div>

</div><!-- Field: Page; Sequence: 39; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->33<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin: 0pt 0; text-align: justify">The following table identifies each of our significant
operating subsidiaries, including its country of incorporation and our percentage ownership thereof at December 31, 2023 and December
31, 2022:</p><div>

</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" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <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="10" 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="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">2024</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">2023</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">2022</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">Subsidiaries established in Mexico:</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: 64%; text-align: justify">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><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="text-align: justify">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><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="text-align: justify">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><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="text-align: justify">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><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="text-align: justify">Coordinadora de Servicios Sider&#250;rgicos de Calidad, S.A. de C.V. (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><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="text-align: justify">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><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="text-align: justify">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><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="text-align: justify">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><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="text-align: justify">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><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="text-align: justify">Operadora de Servicios Sider&#250;rgicos de Tlaxcala, S.A.&#160;de C.V. (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><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="text-align: justify">Operadora de Metales, S.A. de C.V. (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><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="text-align: justify">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><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="text-align: justify">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><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="text-align: justify">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><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="text-align: justify">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><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="text-align: justify">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><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="text-align: justify">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><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="text-align: justify">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><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="text-align: justify">Simec International 6, S.A. de C.V. (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><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="text-align: justify">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><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="text-align: justify">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><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="text-align: justify">Corporativos G&amp;DL, S.A. de C.V. (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><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="text-align: justify">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><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="text-align: justify">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><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="text-align: justify">RRLC, S.A.P.I. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.9</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><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="text-align: justify">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">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><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="text-align: justify">Aceros Especiales Simec Tlaxcala, S.A. de C.V. (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><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="text-align: justify">Gases Industriales de America, S.A. de C.V. (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><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="text-align: justify">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><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="text-align: justify">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><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="text-align: justify">Sider&#250;rgicos Noroeste, 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><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="text-align: justify">Simec Sider&#250;rgico, 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><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="font-weight: bold; text-align: justify">Subsidiaries established in countries outside of Mexico:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">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><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="text-align: justify">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><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="text-align: justify">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><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="text-align: justify">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><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="text-align: justify">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><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="text-align: justify">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><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="text-align: justify">GV do Brasil Industria e Comercio de A&#231;o LTDA (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><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="text-align: justify">Companhia Siderurgica do Espiritu Santo S.A. (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><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-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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">Companies located in Brazil.</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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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, 2024.</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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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, except a subsidiary of SimRep which is established in Canada.</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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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 that have lost the entire capital stock, except Operadora de Metales, S.A. de C.V., Administradora de Servicios Sider&#250;rgicos de Tlaxcala, S.A. de C.V. and Gases Industriales de America, S.A. de C.V. and which only has lost 2/3 of their capital stock.</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"></p><div>

</div><!-- Field: Page; Sequence: 40; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->34<!-- Field: /Sequence --></span></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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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>Property, Plants and Equipment</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>Our Operations and Production Facilities</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">As of the date of this annual
report, we conduct our operations at 12 facilities throughout North and South America. At December 31, 2024, 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. Although we continue to own our U.S. facilities, we ceased all production activities
in the United States in 2023, our total installed crude steel production capacity remained approximately 6 million tons, of which 1.2
million tons are based on integrated blast furnace technology and 4.8 million tons are 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. facilities
have 2.3 million tons of installed crude steel production capacity, but were not in operation during 2024 and our Brazil operations have
1.1 million tons of crude steel production capacity. In addition, we have 5.6 million tons of rolling and finishing capacity, of which
2.8 million are in Mexico, 1.8 million are in the United States and Canada (though the U.S. capacity was not utilized in 2024), and 1.0
million are in Brazil.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 operate eight mini-mills,
six in Mexico and two in Brazil. The Mexican mini-mills are in: one in Guadalajara, Jalisco; two in Apizaco, Tlaxcala; one in Mexicali,
Baja California; as well as two in San Luis Potos&#237;<b>. </b>Our mini-mills in Brazil are in Pindamonhangaba, S&#227;o Paulo and
Cariacica, Esp&#237;rito Santo. Following the closure of our U.S. steelmaking operations in 2023, the Canton, Ohio mini-mill is no longer
operational. We also previously operated an integrated blast furnace and an electric arc furnace in Lorain, Ohio and a rolling mill in
Lackawanna, New York. We have facilities to produce rolled and finished steel at each of our plants in Cholula and formerly at our U.S.
facilities (except Canton, which did not have rolling capabilities). In August 2023, Republic Steel announced the permanent closure of
its operations, including its steel mill in Canton and its rolling mills in Solon, Massillon, and Lackawanna, all of which remain non-operational
as of the date of this 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; 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 it 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 prior 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-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"></p><div>

</div><!-- Field: Page; Sequence: 41; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->35<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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-align: 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>Production Volume and Capacity
Utilization</b></p><div>

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

</div><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <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="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Year 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">2022</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">2023</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">2024</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">&#160;</td>
    <td colspan="10" style="font-weight: bold; text-align: center">(thousands of tons)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: justify">Melt shops</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: 64%; 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">2,472.8</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">2,313.11</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">2,227.8</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-family: Times New Roman, Times, Serif; 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">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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,010.0</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">41.2</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">38.5</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">37.1</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></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify">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></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">2,674.8</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,534.6</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,377.6</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-family: Times New Roman, Times, Serif; 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">5,792.6</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,720.6</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,572.0</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">46.2</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">44.3</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">42.7</td><td style="text-align: left">%</td></tr>
  </table><div>


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

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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">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-align: 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>Mexican Operations and Facilities</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 following table presents
production by product at each of our Mexican facilities as a percentage of total production at that facility as of December 31, 2024.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-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>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" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: justify; border-bottom: Black 1.5pt solid">Product</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">Guadalajara</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">Mexicali</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">Apizaco/<br/> Cholula</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">San Luis</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">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="18" style="text-align: center"><b>Production (%)</b></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: -9pt; padding-left: 9pt">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">21.9</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">0.0</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">0.0</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">0.0</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">4.1</td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -9pt; padding-left: 9pt">Channels</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14.6</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><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">3.0</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -9pt; padding-left: 9pt">Angles</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">38.1</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7.8</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">8.4</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -9pt; padding-left: 9pt">Hot rolled bars (round, square and hexagonal rods)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15.5</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.8</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">44.7</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.3</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14.5</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: -9pt; padding-left: 9pt">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">86.2</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">78.7</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">49.4</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -9pt; padding-left: 9pt">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">2.3</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">26.1</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">7.6</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: -9pt; padding-left: 9pt">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">26.1</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">5.5</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -9pt; padding-left: 9pt">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">2.4</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.0</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -9pt; padding-left: 9pt">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">0.1</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12.6</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5.5</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -9pt; padding-left: 9pt">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">1.4</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.6</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; text-indent: -9pt; padding-left: 9pt">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">0.6</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">0.0</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></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">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: 2.5pt; 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: 2.5pt; 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: 2.5pt; 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: 2.5pt; 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: 2.5pt; text-align: left">%</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"><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 420,000 tons of billet and an annual installed capacity of finished product of 480,000 tons. In 2024, the
Guadalajara mini-mill produced 212,905 tons of steel billet and 211,140 tons of finished product, operating at 51% capacity for
billet production and 44% 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, and light structural 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: center"></p><div>

</div><!-- Field: Page; Sequence: 42; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->36<!-- Field: /Sequence --></span></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><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" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
    of December 31,</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2022</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2024</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Steel
    sales (thousands of tons)</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">252</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">230</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">208</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; ">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Average
    finished product price per ton</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ps.</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">26,880</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ps.</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">23,656</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ps.</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">18,661</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Average
    scrap cost per ton</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9,966</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8,443</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7,497</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; ">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Average
    manufacturing conversion cost per ton of finished product<sup>(1)</sup></span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,714</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,372</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,434</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Average
    manufacturing conversion cost per ton of billet<sup>(1)</sup></span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,359</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,940</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,069</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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">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-align: 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>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-align: 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 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 380,000 tons of steel billet and an annual installed capacity of finished product of 220,000 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 2024, the Mexicali mini-mill produced approximately 201,540 tons of billet.
In 2024, the Mexicali mini-mill produced 188,716 tons of finished products. In 2023, we operated the Mexicali mini-mill at 47.99% capacity
for billet production and at 85.78% capacity for finished product production. Our facility is strategically located and has access to
key markets in Mexico and the United States, stable public sources of scrap, electricity, a highly skilled workforce and other raw materials.
The Mexicali mini-mill also is situated near major highways and a railroad linking the Mexicali and Guadalajara mini-mills, allowing for
coordinated production at the two facilities. Our Mexicali facility mainly produces structural steel, light structural steel and rebar.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-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>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" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <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="10" 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">2022</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">2023</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">2024</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">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">163</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">189</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">190</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Average finished product price per ton</td><td>&#160;</td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ps.</span></td><td style="text-align: right">23,145</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ps.</span></td><td style="text-align: right">18,834</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ps.</span></td><td style="text-align: right">15,295</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">Average scrap cost per ton</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,183</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,067</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,020</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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">4,603</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,226</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,780</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"><span style="font-family: Times New Roman, Times, Serif; 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">2,859</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,835</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,646</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-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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">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-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"><i>Apizaco mini-mills (mini-mill
1 and mini-mill 2) and Cholula facility</i>. We have operated our 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 510,000 tons of steel billet and an annual installed
capacity of finished product of 450,000 tons. In 2024, mini-mill 1 produced 166,972 tons of steel billet. In 2024, mini-mill 1 produced
215,009 tons of finished products. In 2024, we operated mini-mill 1 at 32.74% capacity for billet production and at 47.78% capacity for
finished product production. Mini-mill 2 has an installed capacity of 630,000 tons of steel billet and an installed capacity of finished
product of 550,000 tons. In 2024, mini-mill 2 produced 189,257 tons of steel billet. In 2024, mini-mill 2 produced 152,600 tons of finished
products. In 2023, we operated mini-mill 2 at 19% capacity for billet production and at 19% 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, and light structural. 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 72,000 tons. In 2024, the Cholula facility produced 66,821
tons of finished products, at 92.8% 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-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"></p><div>

</div><!-- Field: Page; Sequence: 43; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->37<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In 2024, our plants in Apizaco
and Cholula produced 356,229 tons of billet and 434,430 tons of finished product, operating at 31% of its billet capacity and 40% 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: center"><b>Apizaco Mini-Mills 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" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <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="10" 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">2022</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">2023</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">2024</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">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">306</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">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">237</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Average finished product price per ton</td><td>&#160;</td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ps.</span></td><td style="text-align: right">26,732</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ps.</span></td><td style="text-align: right">23,551</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ps.</span></td><td style="text-align: right">22,430</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">Average scrap cost per ton</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,106</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,444</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,739</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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">4,416</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15,517</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,563</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"><span style="font-family: Times New Roman, Times, Serif; 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">6,397</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,732</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,533</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-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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">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-align: 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>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, 2024, these facilities had an annual installed capacity of 650,000 tons of billet and 1,180,000 tons of finished product.
In 2024, the San Luis facilities produced 492,354 tons of steel billet. In 2024, the San Luis facilities produced 625,476 tons of finished
product, operating at 80% capacity for billet production and 64% capacity for finished product production. Our San Luis facilities mainly
produce rebar, light structural steel and wire rod.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 table sets forth,
for the periods indicated selected operating data for our San Luis 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><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <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="10" 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">2022</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">2023</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">2024</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">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">543</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">541</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">486</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">Average finished product price per ton</td><td>&#160;</td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ps.</span></td><td style="text-align: right">22,334</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ps.</span></td><td style="text-align: right">18,603</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ps.</span></td><td style="text-align: right">15,280</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">Average scrap cost per ton</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,097</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,583</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,467</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-family: Times New Roman, Times, Serif; 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">858</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,665</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,037</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"><span style="font-family: Times New Roman, Times, Serif; 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">3,723</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,373</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,320</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-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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">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-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>U.S. Operations and Facilities</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">In August, 2023, Republic
Steel announced the closure of its steelmaking operations in Canton, Solon, Massillon, Ohio and Lackawanna, New York effective September
2023, indefinitely due to various economic factors, including deteriorating market conditions and operational costs.</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 operated the Republic Steel
facilities from July 22, 2005, when they were acquired from the shareholders of PAV Republic, Inc., until their closure in 2023. As of
December 31, 2023, these facilities had an annual installed capacity of 2,296,000 tons of billet and 1,830,000 tons of finished product.
In 2023, Republic facilities produced 93,763 tons of steel billet, 87,384 tons of hot-rolled bars, and 8,600 tons of cold-finished bars.
No wire products were produced in 2023, and Republic facilities did not produce any steel products in 2024 following the closure.</p><div>

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

</div><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <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="10" 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">2022</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">2023</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">2024</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">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">161</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">83</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</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Average finished product price per ton</td><td>&#160;</td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ps.</span></td><td style="text-align: right">36,562</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ps.</span></td><td style="text-align: right">29,120</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ps.</span></td><td style="text-align: right">25,984</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">Average scrap cost per ton</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,952</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,100</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="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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">5,354</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">26,901</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-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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">12,246</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,694</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>
  </table><div>

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

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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">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-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"></p><div>

</div><!-- Field: Page; Sequence: 44; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->38<!-- Field: /Sequence --></span></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><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 operated 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. As of December 31, 2024, the facility had an annual installed capacity of 1,049,000 tons of steel
billet and 900,000 tons of finished product. This facility has been idled since 2016 and did not produce any steel billet or finished
products in 2023 or 2024.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Canton, Ohio</i>. This
facility primarily produced SBQ steel and included two 200-ton electric arc furnaces, a 5-strand bloom/billet caster, two ladle metallurgical
furnaces, two vacuum degassers, and two slag rakes. Additional equipment included an inline rolling mill, billet grinders, a saw line,
and a QVL inspection line. As of December 31, 2023, it had an annual installed capacity of 1,247,000 tons of steel billet. In 2023, it
produced 93,762 tons of semi-finished products, operating at 8% capacity. The facility ceased operations in August 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Lackawanna, New York</i>.
This facility featured a walking beam reheat furnace, a 17-stand rolling mill, a 5-stand sizing mill, and three saw lines. It produced
hot-rolled bars and had an annual installed capacity of 720,000 tons as of December 31, 2023. In 2023, it produced 78,784 tons, operating
at 11% of capacity. It ceased operations in August 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Massillon, Ohio</i>. This
cold-finishing facility included equipment for drawing, turning, grinding, straightening and sawing SBQ steel. As of December 31, 2023,
it had an annual capacity of 138,000 tons. In 2023, it produced 8,600 tons of cold-finished bars, operating at 6% capacity. This facility
ceased operations in August 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Solon, Ohio. </i>Acquired
in 2011, this plant produced CHQ wire products. As of December 31, 2023, it had an installed capacity of 72,000 tons of wire. It produced
no finished product in 2023 and operated at 0% capacity. This facility ceased operations in August 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>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-align: 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; text-indent: 0.5in">&#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 were acquired in August 2018, and include an electric arc furnace and two rebar and wire rod rolling mills. As
of December 31, 2024, our plant in Pindamonhangaba had installed capacity to produce 520,000 tons of billet and 500,000 tons of finished
product per year capacity. In 2024 our plant in Pindamonhangaba produced 480,226 tons of billet and 476,000 tons of finished product,
operating at 92% of its capacity for billet and 104% 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 2024, our plant in Cariacica produced 484,599 tons of billet and 311,299
tons of finished product, operating at 81% of its capacity for billet and 89% capacity for finished product. The plant in Itauna had installed
capacity to produce 140,000 tons of finished product. In 2024, our plant in Itauna produced 130,009 tons of finished product, operating
at 93% 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 2024, our plants in Brazil
produced 964,825 tons of billet and 917,906 tons of finished product, operating at 86% of its billet capacity and 93% 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">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-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <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="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: justify">&#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">2022</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">2023</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">2024</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">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">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">890</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">931</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Average finished product price per ton</td><td>&#160;</td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ps.</span></td><td style="text-align: right">20,978</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ps.</span></td><td style="text-align: right">15,667</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ps.</span></td><td style="text-align: right">15,063</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">Average scrap cost per ton</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,419</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,776</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,599</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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">1,463</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,748</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,754</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"><span style="font-family: Times New Roman, Times, Serif; 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">4,644</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,704</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,706</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-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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">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-align: justify">&#160;</p><div>

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

</div><!-- Field: Page; Sequence: 45; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->39<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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-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>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" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <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="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Product (%)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Equipment</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">2024 Annual<br/> Production<br/> Volume&#160;(tons)</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">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="vertical-align: top; width: 31%; text-align: left">Guadalajara</td><td style="width: 1%">&#160;</td>
    <td style="vertical-align: top; width: 19%; text-align: left">I-Beams, Channels, Angles, Hot rolled bars, Flat bars</td><td style="width: 1%">&#160;</td>
    <td style="vertical-align: top; width: 24%; 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="width: 9%; text-align: right">212,905</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">420,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="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="vertical-align: top; text-align: left">Mexicali</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">Angles, Rebar, Channels, Hot rolled bars, Other</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="text-align: right">201,540</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">420,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="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="vertical-align: top; text-align: left">Apizaco and Cholula</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">SBQ</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="text-align: right">356,229</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,140,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="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="vertical-align: top; text-align: left">Aceros DM, San Luis Potos&#237;</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">Rebar, Wire rod, Electro-Welded wire mesh, Electro-Welded wire mesh panel, Bars</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">electric arc furnaces, with continuous casters, rolling mill and wire rod rolling mill</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">383,367</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">470,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="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="vertical-align: top; text-align: left">Aceros San Luis, San Luis Potos&#237;</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">Rebar</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">electric arc furnaces, with continuous casters, reheating furnace and rebar rolling mill</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">108,987</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">144,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="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="vertical-align: top; text-align: left">Fundiciones de Acero, San Luis Potos&#237;</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">Wire</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">Pickling line, wire drawing machines</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">66,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">149,400</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="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="vertical-align: top; text-align: left">Malla San, San Luis Potos&#237;</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">Wire rod, Electro-Welded wire mesh, Electro-Welded wire</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">Wire drawing machines, reheating furnace, electrowelders</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">79,413</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">235,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="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="vertical-align: top; text-align: left">CHQ Wire, Guanajuato</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">Wire rod</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">Pickling line, wire drawing machines</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,181</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">27,600</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="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="vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lorain<sup>(1)</sup></span></td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">SBQ</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="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">1,049,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="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="vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Canton<sup>(2)</sup></span></td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">SBQ</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="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">1,247,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="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="vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lackawanna<sup>(3)</sup></span></td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">SBQ</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="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">720,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="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="vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Massillon<sup>(4)</sup></span></td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">SBQ</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="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">138,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="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="vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Solon<sup>(5)</sup></span></td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">SBQ</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="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">72,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="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="vertical-align: top; text-align: left">Brazil</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">Rebar, Angles, Bars. Flat bars, Other</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="text-align: right">934,825</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,120,000</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-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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">Production capacity is for rolling only.</span></td></tr>
  </table><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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">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; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(1), (2), (3), (4) and (5) ceased operations
in August 2023.</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: Page; Sequence: 46; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->40<!-- Field: /Sequence --></span></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_006"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 4A. Unresolved Staff Comments</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">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><div><a id="a_007"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 5. Operating and Financial Review and
Prospects</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">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 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 the statements in this Item 5 are subject to and qualified by the information
set forth under &#8220;<i>Forward Looking Statements</i>.&#8221; In evaluating this discussion, you should also consider the factors discussed
in &#8220;<i>Item 3&#8212;Risk Factors</i>&#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-align: 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><i>Basis of Preparation - International Financial
Reporting Standards (IFRS)</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 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. We prepare
our financial information in pesos.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>A. Operating Results</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"><b>Overview</b></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 are producers of SBQ, rebar
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 2023, the total decrease in net revenue from sales of SBQ products compared to 2022
was 28.32%.In 2024, the total decrease in net revenue from sales of SBQ products compared to 2023 was 28.61%.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 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">We focus on controlling our
cost of sales as well as our selling, general and administrative expenses. Our cost of sales largely consists 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 2024, 2023, and 2022, we did not purchase iron ore pellets or coking coal since our Lorain, Ohio blast furnace facility,
which was our only facility that utilizes these materials, was idle 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"></p><div>

</div><!-- Field: Page; Sequence: 47; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->41<!-- Field: /Sequence --></span></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">Production costs at our U.S.
facilities was 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 was the only steel product that we produced in the United States.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 U.S. segment are primarily due to under-utilized production capacity, which has significantly increased costs. While the automotive
sector remained stable until 2019, it experienced a sharp decline following the pandemic. As a result, we shifted our customer focus to
other industries to adapt to the changing market 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><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">A significant percentage of
our business uses a fixed base price that is negotiated annually, plus monthly scrap and alloy surcharges. In the transaction business,
we can adjust the base pricing as required. Scrap metal and commodity prices increased by 0.5% in 2022 and decreased 19.6% in 2023, and
decreased by 95.10% in 2024.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-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, 2022 &#8211;
2024.</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" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <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="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Year 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">2022</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">2023</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">2024</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%; font-weight: bold; text-align: justify">Shipments (thousands of tons)</td><td style="width: 1%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 9%; font-weight: bold; text-align: right">2,254</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 1%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 9%; font-weight: bold; text-align: right">2,176</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 1%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 9%; font-weight: bold; text-align: right">2,056</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Guadalajara and Mexicali</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">415</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">419</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">209</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">Apizaco and Cholula</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">308</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">243</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></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">San Luis facilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">543</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">541</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">486</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">Republic facilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">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">3</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Brazil</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">828</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">890</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">931</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">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Net sales (Ps. millions)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">54,159</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">41,139</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">33,658</td><td style="font-weight: bold; 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">Guadalajara and Mexicali</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,534</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,991</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,800</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Apizaco and Cholula</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,244</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,723</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,306</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">San Luis facilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,136</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,064</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,431</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Republic facilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,867</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,417</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">85,224</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">Brazil</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17,378</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,944</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14,035</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Cost of sales (Ps. millions)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">39,684</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">31,100</td><td style="font-weight: bold; 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="text-align: justify; padding-left: 9pt">Guadalajara and Mexicali</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,640</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,091</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,815</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">Apizaco and Cholula</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,902</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,741</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,382</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">San Luis facilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,034</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,105</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,970</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">Republic facilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,764</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,399</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">213</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Brazil</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,344</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,764</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,652</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">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Average price per ton (Ps.)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">24,015</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">18,906</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">16,371</td><td style="font-weight: bold; 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">Guadalajara and Mexicali</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">25,410</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21,458</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">23,611</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Apizaco and Cholula</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">26,732</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">23,551</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">22,388</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">San Luis facilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">22,334</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,603</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15,290</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Republic facilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">36,562</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">29,120</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">28,408</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">Brazil</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,978</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15,667</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15,076</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Average cost per ton (Ps.)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">17,597</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">14,292</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">12,662</td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Guadalajara and Mexicali</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16,017</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14,537</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16,720</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">Apizaco and Cholula</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">22,378</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19,510</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,491</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">San Luis facilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14,785</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,133</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,285</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">Republic facilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">35,920</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">40,952</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">70,924</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Brazil</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14,901</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,971</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,441</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-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"></p><div>

</div><!-- Field: Page; Sequence: 48; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->42<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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-align: 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>Our primary source of revenue is the sale of
SBQ steel, structural steel product and rebar.</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">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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Our results are affected by economic activity,
steel consumption and end-market demand for steel products.</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 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, Brazilian and U.S. markets.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 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
2024 increased by 1.5% (according to preliminary figures of the INEGI) and in 2023 increased by 3.2% (according to figures of the INEGI).
The U.S. GDP increased 2.8% in 2024 (according to preliminary figures of the U.S. Department of Commerce) and increased 2.0% in 2023.
Brazil&#180;s IBGE in 2024 was increased by 3.4% (according to preliminary figures of Brazilian Institute of Geography and Statistics)
and 2.9% in 2023. 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="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"><i>Our results are affected by international steel
prices and trends in the global steel industry.</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">Steel prices are generally
set by reference to world steel prices, which are determined by global supply and demand trends. Our average steel price decreased approximately
13% in 2024 compared to 2023. Our average steel price decreased approximately 21% in 2023 compared to 2022. Our average steel price decreased
approximately 8% in 2022 compared to 2021.</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">During the last two decades
the steel industry has been consolidating. Consolidation has enabled steel companies to lower their production costs and allowed for more
stringent supply-side discipline, including through selective capacity closures or idling, as the ones observed recently in the United
States by Mittal Steel, U.S. Steel and others. Consolidation may result in increased competition and could adversely affect our results.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Our results are affected by competition from
imports.</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 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,
Brazilian 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 2022,
imports to Mexico in tons decreased 11.7% compared to 2021 according to information of CANACERO. In 2023, imports to Mexico in tons increased
8.6% compared to 2022 according to information of CANACERO. In 2024, imports to Mexico in tons decreased 18% compared to 2023 according
to information of CANACERO.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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">Foreign producers typically
have lower labor costs, and in some cases are owned, controlled or subsidized by their governments, allowing production and pricing decisions
to be influenced by political and economic policy considerations as well as prevailing market conditions. Increases in future levels of
imported steel in the United States could reduce future market prices and demand levels for steel in the United States. To this extent,
the U.S. Department of Commerce and the U.S. International Trade Commission are currently conducting five year &#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 to commodity steel producers because of the high-quality requirements and standard required by buyers of SBQ steel 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: center"></p><div>

</div><!-- Field: Page; Sequence: 49; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->43<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Our results are affected by the cost of raw
materials and energy.</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 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. For example, prices
of scrap metal increased 0.5% in 2022, in 2023 decreased by 19% and in 2024 decreased by 19.58%; and prices of ferroalloys approximately
increased 36.4% in 2022, decreased approximately 24.2% in 2023 and decreased approximately 95.76 % in 2024. As with other raw materials,
iron ore and coking coal prices fluctuate significantly. However, 2022, 2023 and 2024 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 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, Brazil and the United States. These prices are impacted by general demand and supply for energy in the United
States, Brazil and Mexico as economic activity fueled energy demand and the supply and price of oil was impacted by geopolitical events.
Natural gas and electricity prices in the United States, Brazil and Mexico have remained highly volatile. Prices for electricity increased
7.7% in 2022, increased 2.0% in 2023, and decreased 94.8% in 2024; and prices for natural gas increased 54.3% in 2022, decreased 30.6%
in 2023 and decreased 96.1% in 2024.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>If inflation rates in Mexico and Brazil rise
significantly, our costs may increase and the demand for our services may decrease.</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">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 7.8% in 2022, 4.6% in 2023 and 4.2% in 2024. 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>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="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">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>),
the appreciation of the Mexican peso relative to the U.S. dollar in 2022 was 5.6%. The exchange rate at December 31, 2022 was 19.3615
compared to 20.5157 at December 31, 2021. At April 28, 2023, the exchange rate was Ps. 18.1030 per U.S.$1.00. The exchange rate at December
31, 2023 was 16.8935 compared to 19.3615 at December 31, 2022<b>. </b>The exchange rate at December 31, 2024 was 20.5103 compared to 16.8935
at December 31, 2023<b>. </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">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-align: 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>Segment Information</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 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 business in three
principal business segments which are organized on a geographical 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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify; font-size: 10pt">&#160;</td>
    <td style="width: 0.25in; text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our U.S. segment historically represented the results of operations of Republic, including its plants located in the United States. Following the cessation of our U.S. operations in 2023, the segment no longer includes production activity but continues to be reported separately due to ongoing expenses associated with the former U.S. operations. As such, the U.S. segment is not currently active but remains distinct from our other segments. This treatment may be revised in the future depending on changes in circumstances; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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-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"></p><div>

</div><!-- Field: Page; Sequence: 50; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->44<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="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">For the year ended December 31, 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="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">United<br/> States</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">Operations<br/> between<br/> 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">
    <td style="text-align: left">&#160;</td><td>&#160;</td>
    <td colspan="18" style="text-align: center"><b>(in thousands of pesos)</b></td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: left">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">19,529,921</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">92,215</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">14,035,536</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">33,657,672</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; 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">(15,168,258</td><td style="padding-bottom: 1pt; 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">(212,771</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(10,651,722</td><td style="padding-bottom: 1pt; 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">(26,032,751</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Gross profit (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,361,663</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(120,556</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,383,814</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,602,511</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(996,915</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(477,245</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,128,351</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">(2,602,511</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Other (expense) income, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">329,915</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(750,518</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">699,286</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">278,683</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Interest income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,686,870</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">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">1,688,870</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">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,972</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(5,705</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(422,358</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">422,358</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,733</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">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">5,557,126</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(737</td><td style="padding-bottom: 1pt; 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">227,122</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(227,122</td><td style="padding-bottom: 1pt; 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">5,556,389</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">Income (loss) before income tax</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,940,631</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,354,761</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,759,513</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">195,236</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,540,619</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">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">1,135,674</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(81,401</td><td style="padding-bottom: 1pt; 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">1,005,850</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <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">2,060,123</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; padding-bottom: 4pt">Net (loss) income</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">9,805,957</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">(1,273,360</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,753,663</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">195,236</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">10,480,496</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" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">Other Data</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">United<br/> States</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">Operations<br/> between<br/> 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="width: 40%; text-align: left">Depreciation and amortization</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">623,556</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">179,732</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">263,094</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,066,382</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Total assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">50,325,892</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,740,818</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17,699,144</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(4,435253</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">73,330,601</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">Total liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,192,751</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,168,335</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,130,556</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(4,435,253</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14,056,389</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Additions of property, plant and equipment, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">194,940</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(695</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,932,717</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">2,126,962</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-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="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">For the year ended December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="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">United<br/> States</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">Operations<br/> between<br/> 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">
    <td style="text-align: left">&#160;</td><td>&#160;</td>
    <td colspan="18" style="text-align: center"><b>in thousands of pesos)</b></td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: left">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">24,777,369</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">2,417,219</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">13,944,660</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">41,139,248</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; 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">(17,937.267</td><td style="padding-bottom: 1pt; 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">(3,398,928</td><td style="padding-bottom: 1pt; 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">(9,763,911</td><td style="padding-bottom: 1pt; 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">&#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">(31,100,106</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Gross profit (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,840,102</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(981,709</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,180,749</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">10,039,142</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(970,482</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(291,552</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,055,024</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">(2,317,058</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Other (expense) income, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16,319</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(309,117</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">173,252</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(119,546</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Interest income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">931,866</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">82,224</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">(82,224</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">931,866</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">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(89,293</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(146,592</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(122,921</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">269,513</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(89,293</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">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">(2,430,781</td><td style="padding-bottom: 1pt; 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">(219</td><td style="padding-bottom: 1pt; 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">(181,424</td><td style="padding-bottom: 1pt; 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">181,424</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,431,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Income (loss) before income tax</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,297,731</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,646,965</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,994,632</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">368,713</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,014,111</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">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">(1,234,278</td><td style="padding-bottom: 1pt; 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">144,630</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(650,350</td><td style="padding-bottom: 1pt; 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">&#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">(1,739,998</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">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">3,063,453</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">(1,502,335</td><td style="padding-bottom: 2.5pt; 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">2,344,282</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">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">368,713</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">4,274,113</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" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; border-bottom: Black 1.5pt solid">Other Data</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">United<br/> States</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">Operations<br/> between<br/> 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="width: 40%; text-align: left">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">618,445</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">155,794</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">261,005</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">1,035,244</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Total assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">43,890,081</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,069,596</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,203,408</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(4,375,473</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">66,787,612</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">Total liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,912,766</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,602,653</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,842,201</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(4,375,473</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16,982,147</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Additions of property, plant and equipment, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">210,422</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(350,360</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,632,611</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">2,492,673</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-align: 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: 51; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->45<!-- Field: /Sequence --></span></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" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="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">For the year ended December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="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">United<br/> States</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">Operations<br/> between<br/> 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">
    <td style="text-align: left">&#160;</td><td>&#160;</td>
    <td colspan="18" style="text-align: center"><b>(in thousands of pesos)</b></td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: left">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">30,914,890</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">5,867,193</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">17,377,164</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">54,159,247</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; 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">(21,575,758</td><td style="padding-bottom: 1pt; 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">(5,764,239</td><td style="padding-bottom: 1pt; 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">(12,343,864</td><td style="padding-bottom: 1pt; 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">&#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">(39,683,861</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Gross profit (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,339,132</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">102,954</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,033,300</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">14,475,386</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,096,330</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(286,611</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,618,151</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">544,392</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,456,700</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Other (expense) income, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(71,202</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,015,586</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">140,205</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,012,744</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">71,845</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Interest income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">415,704</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">30,175</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">445,879</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">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(779,134</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(55,867</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(383,646</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">383,646</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(835,001</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">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">(540,770</td><td style="padding-bottom: 1pt; 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">(58</td><td style="padding-bottom: 1pt; 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">(60,625</td><td style="padding-bottom: 1pt; 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">60,625</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(540,828</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">Income (loss) before income tax</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,267,400</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">806,179</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,111,083</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(24,081</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,160,581</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">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">(2,565,834</td><td style="padding-bottom: 1pt; 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">(88,679</td><td style="padding-bottom: 1pt; 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">(645,009</td><td style="padding-bottom: 1pt; 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">&#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">(3,299,522</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">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">4,701,566</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">717,500</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">2,466,074</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">(24,081</td><td style="padding-bottom: 2.5pt; 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">7,861,059</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" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; border-bottom: Black 1.5pt solid">Other Data</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">United<br/> States</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">Operations<br/> between<br/> 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="width: 40%; text-align: left; 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">627,078</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">236,601</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">253,193</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">&#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">1,116,872</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; 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">44,025,917</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,930,111</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14,149,332</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,472,457</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">67,632,903</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; 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">8,375,028</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,243,113</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,492,843</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,472,457</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19,638,527</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">Additions of property, plant and equipment, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">151,783</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">252,116</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,292,586</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">1,696,485</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-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">Our net sales by product during
as of and for the years ended December 31 2024, 2023 and 2022 were as follows:</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="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><b>SALES BY PRODUCT<br/>
</b> (in thousands of pesos)</p><div>



</div><p style="margin: 0">&#160;</p><div>

</div><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <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">2022</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">2023</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">2024</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">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">3,453,952</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">2,182,665</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">2,021,991</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Structural</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,701,308</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,983,426</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,076,639</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">Bars</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,117,613</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,265,897</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,940,989</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Rebar</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,834,890</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,192,586</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15,192,976</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">Flat bar</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,673,660</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,023,550</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,039,653</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Hot rolled bars</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,189,257</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,743,970</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,509,482</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">Cold drawn bars</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,092,410</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,105,625</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,640,589</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">6,096,157</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,641,529</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">397,007</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">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">54,159,247</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">41,139,248</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">33,657,672,279</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: 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: 0.5in">Our net sales by country or
region during 2024, 2023 and 2022 are as follows:</p><div>

</div><p 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: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><b>SALES BY COUNTRY OR REGION<br/>
</b> (in thousands of pesos)</p><div>



</div><p style="margin: 0">&#160;</p><div>

</div><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <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">2022</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">2023</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">2024</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">Mexico</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">29,650,766</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">24,324,933</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">18,354,803</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">United States</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,812,650</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,824,477</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,308,629</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">Brazil</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16,969,641</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,884,152</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,959,317</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Canada</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">291,963</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">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">Latin America</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">424,436</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">89,672</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">24,023,204</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">9,791</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">16,014</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">10,899,229</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">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">54,159,247</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">41,139,248</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">33,657,672</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: 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: center"></p><div>

</div><!-- Field: Page; Sequence: 52; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->46<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Consolidated Statements of Comprehensive Income</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Comparison of Years Ended December 31, 2023
and 2024</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>Net 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">Net sales decreased 18%, to
Ps. 33,658 million in 2024 compared to Ps. 41,139 million in 2023. This decrease resulted primarily from a 13% decreased in the average
price per ton of steel products and also a lower sales volume sold of 2024 compared to 2023. Total sales outside of Mexico decreased 8%,
to Ps. 15,388 million in 2024 compared to Ps. 16,814 million in 2023. Total sales in Mexico decreased 25%, from Ps. 18,270 million in
2024 to Ps. 24,325 million in 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 decreased 5.8% to 2,056 million tons in 2024, compared to 2.176 million tons in 2023. Total sales volume outside of Mexico of
finished steel products increased 0.2% to 0.993 million tons in 2024, compared to 0.995 million tons in 2023, while total Mexican sales
decreased 11%, from 1.181 million tons in 2023, compared to 1.063 million tons in 2024. The average price of steel products decreased
13% in 2024 compared to 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 decreased
16%, from Ps. 31,100 million in 2023 to Ps. 26,033 million in 2024, the decrease is mainly attributable to a lower volume of steel tons
sold (120 thousand tons less). Cost of sales as a percentage of net sales was 77% in 2024 and 76% in 2023. 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.$2.78 (Ps. 57) per hour in 2024 and U.S.$2.54 (Ps. 52) per hour in 2023, compared to U.S.$32.18 (Ps. 660) and U.S.$29.5 (Ps. 605)
per hour for 2024 and 2023, respectively, at our U.S. operations. Although some raw material costs are similar in the United States and
Mexico, our U.S. operations produce higher value-added SBQ steel, which requires more expensive raw materials such as chromium, nickel,
molybdenum and other alloys. Our Mexican operations require these alloys to a lesser extent, because they produce commodity steel as well
as SBQ steel.</p><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>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. 7,625
million in 2024 compared to a Ps. 10,039 million gross profit in 2023. This decrease in gross profit is attributable mainly to a decrease
of 120,000 tons of finished steel products shipped and a 13% decrease in the average price of steel products sold. As a percentage of
net sales, our gross profit was 23% in 2024 and 24% in 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Administrative Expenses</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 administrative expenses
(including depreciation and amortization) increased 12%, to Ps. 2,603 million in 2024, compared to Ps. 2,317 million in 2023. This increase
was primarily driven by higher expenses in the United States related to the closure of Republic Steel, increased expenses in Brazil due
to production growth, and higher depreciation charges. Administrative expenses as a percentage of sales represented 8% and 6% in 2024
and 2023, respectively.</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: center"></p><div>

</div><!-- Field: Page; Sequence: 53; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->47<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Other (Income) Expense, Net</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 recorded other expense,
net, of Ps. 279 million in 2024, compared against other income of Ps. 119 million in 2023, mainly from account debugging.</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"><i>Interest Income</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 recorded interest income
of Ps. 1,619 million in 2024 compared to Ps. 932 million in 2023. This increase in interest income was primarily due to returns on investments.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Interest Expense</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 recorded interest expense
of Ps. 4 million in 2024 compared to Ps. 154 million in 2023. The decrease is due to a significant reduction in letters of credit for
Republic 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>Foreign Exchange Loss (Gain)</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 recorded a foreign exchange
provision of Ps. 5,556 million in 2024, compared to a foreign exchange loss of Ps. 2,431 million in 2023. This increase was primarily
due to a 21% depreciation of the peso against the U.S. dollar in 2024.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Income Tax</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">In 2024 we recorded an income
tax provision of Ps. 2,060 million, which included an income tax provision of Ps. 1,357 million and an income tax expense provision for
deferred income taxes of Ps. 370 million. In 2023 we recorded an income tax provision of Ps. 1,740 million, which included an income tax
provision of Ps. 1,695 million and an income tax expense provision for deferred income taxes of Ps. 45 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">Our effective income tax rates
for 2024 and 2023 were 16.42% and 27.92% respectively. According to the Income Tax Law in Mexico, the tax rate for the year 2024 and years
thereafter is 30.0%.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Net Income (Loss)</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 recorded net profit of
Ps. 10,480 million in 2024, compared to net profit of Ps. 4,274 million in 2023. The net profit for the year 2024 compared to the net
profit in 2023 is mainly a result of (i) a 18.40% decrease in the average price of steel products sold, (ii) the exchange profit in 2024
to Ps. 5,556 million compared to the foreign exchange loss of Ps. 2,431 million in 2023, (iii) a 5% decrease in tons of steel products
shipped.</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">Mexico Segment</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Comparison of Years Ended December 31, 2023 and 2024</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>Net 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">Net sales decreased 21%, to
Ps. 19,530 million in 2024 compared to Ps. 24,777 million in 2023. This decrease resulted principally from a 13% decrease in the average
price per ton of steel products in 2024 compared to 2023. Shipments of finished steel products decreased 7%, to 1.122 million tons in
2024, compared to 1.213 million tons in 2023, primarily to the decline in the average price and a decrease in product sales caused by
the contraction of the domestic market.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 decreased
15%, from Ps. 17,937 million in 2023 to Ps. 15,168 million in 2024. This decrease is mainly attributable to a 5% decrease in tons of steel
products shipped. As a percentage of net sales, our cost of sales was 78% in 2024, compared to 72% in 2023.</p><div>

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

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

</div><!-- Field: Page; Sequence: 54; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->48<!-- Field: /Sequence --></span></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: left">&#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 decreased
36% to Ps. 4,362 million in 2024 compared to Ps. 6.840 million in 2023. This decrease is attributable mainly to a 21% decrease in the
average price of steel products sold and a 13% decrease in tons of steel products shipped as a percentage of net sales. Our gross profit
was 22% in 2024, compared to 28% in 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Administrative Expenses</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 administrative expenses
(including depreciation and amortization) increased 2%, to Ps. 996 million in 2024, compared to Ps. 971 million in 2023. The decrease
was mainly caused by lower administrative and maintenance expenses. Administrative expenses as a percentage of net sales were 5% in 2024
and 4% in 2023. Depreciation and amortization expenses were Ps. 623 million in 2024 compared to Ps. 618 million in 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 Expense (Income), Net</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 recorded other income,
net, of Ps. 329 million in 2024, related to other financial operations not related to our core business, compared to other expenses, net,
of Ps. 16 million in 2023, reflecting expenses related to the allowance for doubtful accounts recovery.</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>Interest Income</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 recorded interest income
of Ps. 1,687 million in 2024 compared to Ps. 932 million in 2023. This increase in interest income was primarily due to returns on investments.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Interest Expense</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 recorded interest expense
of Ps. 4 million in 2024, compared to Ps. 89 million of interest expense in 2023. This decrease was primarily due to losses from investments
in steel company shares, initially made based on high industry margins and demand expectations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Foreign Exchange Gain (Loss)</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 recorded a foreign exchange
loss of Ps. 5,556 million in 2024, compared to a foreign exchange loss of Ps. 2,431 million in 2023. This foreign exchange loss was primarily
due to a 21% depreciation of the Mexican peso against the U.S. dollar in 2024.</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"><i>Income Tax</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">In 2024, we recorded an income
tax provision of Ps. 1,136 million, which included an expense tax provision of Ps. 1,240 million and an expense tax provision for deferred
income taxes of Ps. 369 million. In 2023, we recorded an income tax provision of Ps. 1,234 million, which included an expense tax provision
of Ps. 1,045 million and an expense tax provision for deferred income taxes of Ps. 189 million. According to the Income Tax Law in Mexico,
the tax rate for 2024 and thereafter is 30%.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Net Income</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 recorded net income of
Ps. 9,805 million in 2024, compared to net income of Ps. 3,063 million in 2023. This variance is attributable mainly to; (i) a decrease
of 13% in the average price of steel products sold (ii) a foreign exchange loss of Ps. 5,556 million in 2024 compared to Ps. 2,431 million
of foreign exchange loss in 2023 and (iii) a decrease of 96.37% tons of steel products shipped.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><b>Consolidated Statements
of Comprehensive Income</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><b>Comparison of Years Ended
December 31, 2022 and 2023</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"><i>Net 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">Net sales decreased 24%, to
Ps. 41,139 million in 2023 compared to Ps. 54,159 million in 2022. This decrease resulted primarily from a 21% decreased in the average
price per ton of steel products and also a lower sales volume sold of 2023 compared to 2022. Total sales outside of Mexico decreased 31%,
to Ps. 16,814 million in 2023 compared to Ps. 24,508 million in 2022. Total sales in Mexico decreased 18%, from Ps. 29,651 million in
2022 to Ps. 24,325 million in 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 decreased 3.5%, to 2.176 million tons in 2023, compared to 2.255 million tons in 2022. Total sales volume outside of Mexico of
finished steel products increased 1% to 0.995 million tons in 2023, compared to 0.989 million tons in 2022, while total Mexican sales
decreased 7%, from 1.266 million tons in 2022, compared to 1.181 million tons in 2023. The average price of steel products decreased 21%
in 2023 compared to 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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: 55; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: normal 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><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 decreased
22%, from Ps. 39,684 million in 2022 to Ps. 31,100 million in 2023, the decrease is mainly attributable to a lower volume of steel tons
sold (79 thousand tons less). Cost of sales as a percentage of net sales was 76% in 2023 and 73% in 2022. 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.$3.17 (Ps. 57) per hour in 2023 and U.S.$2.4 (Ps. 47) per hour in 2022, compared to U.S.$33.6 (Ps. 605) and U.S.$28.3 (Ps. 549) per
hour for 2023 and 2022, respectively, at our U.S. operations. Although some raw material costs are similar in the United States and Mexico,
our U.S. operations produce higher value-added SBQ steel, which requires more expensive raw materials such as chromium, nickel, molybdenum
and other alloys. Our Mexican operations require these alloys to a lesser extent, because they produce commodity steel as well as SBQ
steel.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>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. 10,039
million in 2023 compared to a Ps. 14,475 million gross profit in 2022. This decrease in gross profit is attributable mainly to a decrease
of 79,000 tons of finished steel products shipped and a 21% decrease in the average price of steel products sold. As a percentage of net
sales, our gross profit was 24% in 2023 and 26.7% in 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Administrative Expenses</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 administrative expenses
(including depreciation and amortization) decreased 6%, to Ps. 2,317 million in 2023, compared to Ps. 2,457 million in 2022. This decrease
was due to a reduction in depreciation, which declined in proportion to production, and similarly, expenses aligned with the decrease
in sales. Administrative expenses as a percentage of sales represented 6% and 4.5% in 2023 and 2022, respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 (Income) Expense,
Net</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 recorded other expense,
net, of Ps. 119 million in 2023, compared against other income of Ps. 72 million in 2022, mainly from account debugging.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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"><i>Interest Income</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 recorded interest income
of Ps. 932 million in 2023 compared to Ps. 446 million in 2022. This increase in interest income was primarily due to returns on investments.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Interest Expense</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 recorded interest expense
of Ps. 89 million in 2023 compared to Ps. 835 million in 2022, of which Ps. 779 million corresponded to losses from investments in steel
company shares, initially made based on high industry margins and demand expectations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 Exchange Loss (Gain)</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 recorded a foreign exchange
loss of Ps. 2,431 million in 2023, compared to a foreign exchange loss of Ps. 541 million in 2022. This increase was primarily due to
a 13% appreciation of the peso against the U.S. dollar in 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Income Tax</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">In 2023 we recorded an income
tax provision of Ps. 1,740 million, which included an income tax provision of Ps. 1,695 million and an income tax expense provision for
deferred income taxes of Ps. 45 million. In 2022 we recorded an income tax provision of Ps. 3,299 million, which included an income tax
provision of Ps. 3,149 million and an income tax expense provision for deferred income taxes of Ps. 150 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">Our effective income tax rates
for 2023 and 2022 were 28.93% and 29.56%, respectively. According to the Income Tax Law in Mexico, the tax rate for the year 2023 and
years thereafter is 30.0%.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Net Income (Loss)</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="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">We recorded net profit of Ps. 4,274 million in 2023, compared to net
profit of Ps. 7,861 million in 2022. The net profit for the year 2023 compared to the net profit in 2022 is mainly a result of (i) a 21%
decrease in the average price of steel products sold, (ii) the foreign exchange loss in 2023 to Ps. 2,431 million compared to the foreign
exchange loss of Ps. 541 million in 2022, (iii) a 4% decrease in tons of steel products shipped.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

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

</div><!-- Field: Page; Sequence: 56; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->50<!-- Field: /Sequence --></span></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: left">&#160;</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Comparison of Years Ended December 31, 2023
and 2024</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>Net 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">Net sales increased 1% to
Ps. 14,036 million in 2024, compared to Ps. 13,945 million in 2023. This resulted principally from a 3.78% decrease in the average price
of finished steel products. Shipments of finished steel products increased to 931,000 tons in 2024 compared to 890,000 tons in 2023 (including
the shipment of the plants Cariacica and Itauna).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 decreased
to Ps. 10,652 million in 2024, compared to Ps. 9,764 million in 2023. The average cost per ton of steel products sold decreased 4.29%
compared to 2023. Cost of sales as a percentage of net sales was 76% in 2024, compared to 70% in 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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. 3,384
million in 2024 compared to Ps. 4,181 million of gross profit in 2023. This decrease was primarily due to the reduction in the average
price of the products shipped. As a percentage of net sales, our gross profit was 24% in 2024, compared to 30% of gross profit in 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Administrative Expenses</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 administrative expenses
(including depreciation and amortization) were Ps. 1,128 million in 2024, compared to Ps. 1,055 million in 2023. Administrative expenses
as a percentage of net sales were 8%, in 2023 and 8%, in 2024, respectively. Lower technical administrative expenses, royalties and legal
provisions decreased the administrative expenses. Depreciation and amortization expenses were Ps. 263 million in 2024 compared Ps. 261
million in 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 Expense, Net</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 recorded other income net
of Ps. 699 million in 2024, compared to other income, net of Ps.173 million in 2023. This increase was primarily due to other income not
related to our core business.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Interest Expense</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: 35.45pt">We recorded an interest
expense of Ps. 422 million in 2024, compared to Ps. 123 million in 2023. This decrease was primarily due to the repayment of intercompany
debts, which are eliminated in the consolidated financial statements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt; 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>Foreign Exchange Gain (Loss)</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 recorded a foreign exchange
loss of Ps. 227,122 million in 2024, compared to a foreign exchange loss of Ps. 181 million in 2023. This increase was primarily due to
accounts receivable with intercompany entities, mainly with Republic, where the Brazilian real depreciated by 7% against the dollar.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Income Tax</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">In 2024 we recorded an income
tax provision of Ps. 1,005 million, compared to Ps. 650 million of income tax provision in 2023. This increase was primarily due to variations
in tax benefits.</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"><i>Net Income (Loss)</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 recorded a net income of
Ps. 1,754 million in 2024, compared to a net income Ps. 2,344 million in 2023. This decrease was mainly due to the lower average price
of steel products sold in 2024 compared to 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Consolidated Statements of Comprehensive Income</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Comparison of Years Ended December 31, 2022
and 2023</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>Net 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">Net sales decreased 24%, to
Ps. 41,139 million in 2023 compared to Ps. 54,159 million in 2022. This decrease resulted primarily from a 21% decreased in the average
price per ton of steel products and also a lower sales volume sold of 2023 compared to 2022. Total sales outside of Mexico decreased 31%,
to Ps. 16,814 million in 2023 compared to Ps. 24,508 million in 2022. Total sales in Mexico decreased 18%, from Ps. 29,651 million in
2022 to Ps. 24,325 million in 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 decreased 3.5%, to 2.176 million tons in 2023, compared to 2.255 million tons in 2022. Total sales volume outside of Mexico of
finished steel products increased 1% to 0.995 million tons in 2023, compared to 0.989 million tons in 2022, while total Mexican sales
decreased 7%, from 1.266 million tons in 2022, compared to 1.181 million tons in 2023. The average price of steel products decreased 21%
in 2023 compared to 2022.</p><div>

</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: 57; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->51<!-- Field: /Sequence --></span></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><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 decreased
22%, from Ps. 39,684 million in 2022 to Ps. 31,100 million in 2023, the decrease is mainly attributable to a lower volume of steel tons
sold (79 thousand tons less). Cost of sales as a percentage of net sales was 76% in 2023 and 73% in 2022. 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.$3.17 (Ps. 57) per hour in 2023 and U.S.$2.4 (Ps. 47) per hour in 2022, compared to U.S.$33.6 (Ps. 605) and U.S.$28.3 (Ps. 549) per
hour for 2023 and 2022, respectively, at our U.S. operations. Although some raw material costs are similar in the United States and Mexico,
our U.S. operations produce higher value-added SBQ steel, which requires more expensive raw materials such as chromium, nickel, molybdenum
and other alloys. Our Mexican operations require these alloys to a lesser extent, because they produce commodity steel as well as SBQ
steel.</p><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>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. 10,039
million in 2023 compared to a Ps. 14,475 million gross profit in 2022. This decrease in gross profit is attributable mainly to a decrease
of 79,000 tons of finished steel products shipped and a 21% decrease in the average price of steel products sold. As a percentage of net
sales, our gross profit was 24% in 2023 and 26.7% in 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Administrative Expenses</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 administrative expenses
(including depreciation and amortization) decreased 6%, to Ps. 2,317 million in 2023, compared to Ps. 2,457 million in 2022. This decrease
was due to a reduction in depreciation, which declined in proportion to production, and similarly, expenses aligned with the decrease
in sales. Administrative expenses as a percentage of sales represented 6% and 4.5% in 2023 and 2022, respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 (Income) Expense, Net</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 recorded other expense,
net, of Ps. 119 million in 2023, compared against other income of Ps. 72 million in 2022, mainly from account debugging.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Interest Income</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 recorded interest income
of Ps. 932 million in 2023 compared to Ps. 446 million in 2022. This increase in interest income was primarily due to returns on investments.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Interest Expense</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 recorded interest expense
of Ps. 89 million in 2023 compared to Ps. 835 million in 2022, of which Ps. 779 million corresponded to losses from investments in steel
company shares, initially made based on high industry margins and demand expectations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Foreign Exchange Loss (Gain)</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 recorded a foreign exchange
loss of Ps. 2,431 million in 2023, compared to a foreign exchange loss of Ps. 541 million in 2022. This increase was primarily due to
a 13% appreciation of the peso against the U.S. dollar in 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Income Tax</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">In 2023 we recorded an income
tax provision of Ps. 1,740 million, which included an income tax provision of Ps. 1,695 million and an income tax expense provision for
deferred income taxes of Ps. 45 million. In 2022 we recorded an income tax provision of Ps. 3,299 million, which included an income tax
provision of Ps. 3,149 million and an income tax expense provision for deferred income taxes of Ps. 150 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">Our effective income tax rates
for 2023 and 2022 were 28.93% and 29.56%, respectively. According to the Income Tax Law in Mexico, the tax rate for the year 2023 and
years thereafter is 30.0%.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Net Income (Loss)</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 recorded net profit of
Ps. 4,274 million in 2023, compared to net profit of Ps. 7,861 million in 2022. The net profit for the year 2023 compared to the net profit
in 2022 is mainly a result of (i) a 21% decrease in the average price of steel products sold, (ii) the foreign exchange loss in 2023 to
Ps. 2,431 million compared to the foreign exchange loss of Ps. 541 million in 2022, (iii) a 4% decrease in tons of steel products shipped.</p><div>

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

</div><!-- Field: Page; Sequence: 58; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->52<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Mexico Segment</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Comparison of Years Ended December 31, 2022
and 2023</b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Net 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">Net sales decreased 20%, to
Ps. 24,777 million in 2023 compared to Ps. 30,915 million in 2022. This decrease resulted principally from a 20% decrease in the average
price per ton of steel products in 2023 compared to 2022. Shipments of finished steel products decreased 5%, to 1.203 million tons in
2023, compared to 1.266 million tons in 2022, primarily to the decline in the average price and a decrease in product sales caused by
the contraction of the domestic market.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 decreased
17%, from Ps. 21,576 million in 2022 to Ps. 17,937 million in 2023. This decrease is mainly attributable to a 5% decrease in tons of steel
products shipped. As a percentage of net sales, our cost of sales was 72% in 2023, compared to 69.8% in 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 decreased
27%, to Ps. 6.840 million in 2023 compared to Ps. 9,339 million in 2022. This decrease is attributable mainly to a 20% decrease in the
average price of steel products sold and a 5% decrease in tons of steel products shipped as a percentage of net sales. Our gross profit
was 28% in 2023, compared to 30% in 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Administrative Expenses</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 administrative expenses
(including depreciation and amortization) decreased 11%, to Ps. 970 million in 2023, compared to Ps. 1,096 million in 2022. The decrease
was mainly originated by lower administrative and maintenance expenses. Administrative expenses as a percentage of net sales were 4% in
2023 and 3.6% in 2022. Depreciation and amortization expenses were Ps. 618 million in 2023 compared to Ps. 627 million in 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 Expense (Income), Net</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 recorded other income,
net, of Ps. 16 million in 2023, related to other financial operations not related to our core business, compared to other expenses, net,
of Ps. 71 million in 2022, reflecting expenses related to the allowance for doubtful accounts recovery.</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>Interest Income</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 recorded interest income
of Ps. 932 million in 2023 compared to Ps. 416 million in 2022. This increase in interest income was primarily due to returns on investments.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Interest Expense</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 recorded interest expense
of Ps. 89 million in 2023, compared to Ps. 779.1 million of interest expense in 2022. This decrease was primarily due to losses from investments
in steel company shares, initially made based on high industry margins and demand expectations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Foreign Exchange Gain (Loss)</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 recorded a foreign exchange
loss of Ps. 2,431 million in 2023, compared to a foreign exchange loss of Ps. 541 million in 2022. This foreign exchange loss was primarily
due to a 13% appreciation of the Mexican peso against the U.S. dollar in 2023.</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"><i>Income Tax</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">In 2023, we recorded an income
tax provision of Ps. 1,234 million, which included an expense tax provision of Ps. 1,045 million and an expense tax provision for deferred
income taxes of Ps. 189 million. In 2022, we recorded an income tax provision of Ps. 2,566 million, which included an income tax provision
of Ps. 2,686 million and an income tax provision for deferred income taxes of Ps. 120 million. According to the Income Tax Law in Mexico,
the tax rate for 2023 and thereafter is 30%.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Net Income</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 recorded net income of
Ps. 3,063 million in 2023, compared to net income of Ps. 4,701 million in 2022. This variance is attributable mainly to; (i) a decrease
of 20% in the average price of steel products sold (ii) a foreign exchange loss of Ps. 2,431 million in 2023 compared to Ps. 541 million
of foreign exchange loss in 2022 and (iii) a decrease of 5% tons of steel products shipped.</p><div>

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

</div><!-- Field: Page; Sequence: 59; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->53<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>United States Segment</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Comparison of Years Ended December 31, 2022
and 2023</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>Net 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">Net sales decreased 59%, to
Ps. 2,417 million in 2023 compared to Ps. 5,867 million in 2022. This decrease resulted principally from a decrease of 77,000 tons in
shipments of finished steel products. Shipments of finished steel products decreased 48%, to 83,000 tons in 2023, compared to 160,000
tons in 2022. The average price of steel products in pesos decreased 20% in 2023 compared to 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 decreased
41%, from Ps. 5,764 million in 2022 to Ps. 3,399 million in 2023, the decrease is mainly due to a decrease of approximately 71,000 tons
of shipments of finished steel products and a 20% decrease in the average cost per ton of steel products sold. Cost of sales as a percentage
of net sales was 141% in 2023, compared to 98% in 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 (Loss)</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 loss was Ps. 982
million in 2023 compared to a Ps. 103 million gross profit in 2022. This decrease was primarily due to a reduction of 77,000 tons of shipments
of finished steel products and a decrease in the average price per ton of steel products sold due to the market contraction and the high
fixed and variable costs of 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"><i>Administrative Expenses</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 administrative expenses
(including depreciation and amortization) were Ps. 291 million in 2023, compared to Ps. 287 million in 2022. This increase was primarily
due to expenses related to the severance of administrative personnel. Administrative expenses as a percentage of net sales were 12% in
2023 and 5% in 2022. Depreciation and amortization expenses were Ps. 156 million in 2023 compared to Ps. 237 million in 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 Expense (Income), Net</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 recorded other expenses,
net, of Ps. 309 million in 2023, mainly due to a reserve to pension trust for the termination of the collective labor contract in our
Republic facility, compared to other income, net, of Ps. 1,016 million in 2022, related to other financial 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"><i>Interest Income</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 recorded an interest income
of Ps. 82 million in 2023 compared to Ps. 30 million in 2022. This increase was primarily due to the collection of interest from our clients
with overdue payments.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt; 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>Interest Expense</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: 35.45pt">We recorded an interest
expense of Ps. 147 million in 2023, compared to Ps. 56 million in 2022. This increase was primarily due to fees from letters of credit
with banks.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Foreign Exchange Gain (Loss)</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 recorded a foreign exchange
loss of Ps. 0 million in 2023 compared to a foreign exchange loss of Ps. 0 million in 2022.</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"><i>Income Tax</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">In 2023, we recorded an income
tax provision of Ps. 144 million. In 2022, we recorded a tax provision of Ps. 88.7 million. This decrease was primarily due to a deferred
income tax benefit of Ps. 146 million, resulting from an inventory valuation loss, and a current tax expense of Ps. 2 million. In contrast,
the 2022 tax provision included a deferred tax expense of Ps. 77 million, also related to inventory valuation, and a current tax expense
of Ps. 12 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>Net 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">We recorded a net loss of
Ps. 1,502 million in 2023, compared to a net profit of Ps. 718 million in 2022. Our net loss in 2023 is attributable mainly to a decrease
in the average price of steel tons produced of 20% and a 48% decrease in tons of steel products shipped compared to 2022.</p><div>

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

</div><!-- Field: Page; Sequence: 60; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->54<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Brazil Segment</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Comparison of Years Ended December 31, 2022
and 2023</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>Net 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">Net sales decreased 20% to
Ps. 13,945 million in 2023, compared to Ps. 17,377 million in 2022. This resulted principally from a 25% decrease in the average price
of finished steel products. Shipments of finished steel products increased to 890,000 tons in 2023 compared to 828,000 tons in 2022 (including
the shipment of the plants Cariacica and Itauna).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 decreased
to Ps. 9,764 million in 2023, compared to Ps. 12,344 million in 2022. The average cost per ton of steel products sold decreased 26% compared
to 2022. Cost of sales as a percentage of net sales was 70% in 2023, compared to 71% in 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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. 4,181
million in 2023 compared to Ps. 5,033 million of gross profit in 2022. This decrease was primarily due to the reduction in the average
price of the products shipped. As a percentage of net sales, our gross profit was 30% in 2023, compared to 29% of gross profit in 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Administrative Expenses</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 administrative expenses
(including depreciation and amortization) were Ps. 1,055 million in 2023, compared to Ps. 1,618 million in 2022. Administrative expenses
as a percentage of net sales were 9%, in 2022 and 8%, in 2023, respectively. Lower technical administrative expenses, royalties and legal
provisions decreased the administrative expenses. Depreciation and amortization expenses were Ps. 261 million in 2023 compared to Ps.
253 million in 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 Expense, Net</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 recorded other income net
of Ps.173 million in 2023, compared to other income, net of Ps.140 million in 2022. This increase was primarily due to other income not
related to our core business.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Interest Expense</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: 35.45pt">We recorded an interest
expense of Ps. 123 million in 2023, compared to Ps. 384 million in 2022. This decrease was primarily due to the repayment of intercompany
debts, which are eliminated in the consolidated financial statements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt; 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>Foreign Exchange Gain (Loss)</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 recorded a foreign exchange
loss of Ps. 181 million in 2023, compared to a foreign exchange loss of Ps. 60 million in 2022. This increase was primarily due to accounts
receivable with intercompany entities, mainly with Republic, where the Brazilian real depreciated by 7% against the dollar.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Income Tax</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">In 2023 we recorded an income
tax provision of Ps. 650 million, compared to Ps. 645 million of income tax provision in 2022. This slight increase was primarily due
to variations in tax benefits.</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"><i>Net Income (Loss)</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 recorded a net income of
Ps. 2,344 million in 2023, compared to a net income of Ps. 2,466 million in 2022. This decrease was mainly due to the lower average price
of steel products sold in 2023 compared to 2022.</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: Page; Sequence: 61; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->55<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>B. Liquidity and Capital Resources</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">On December 31, 2024, our
total consolidated debt was Ps. 6,194 million (U.S.$127 thousand) of 10.5% 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 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 company 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. As of December
31, 2024, we had cash and cash equivalents of Ps. 29,158 million and as of December 31, 2023 we had cash and cash equivalents of Ps. 23,584
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, 2024, 2023 and 2022:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>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" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <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="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: justify">&#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">2022</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">2023</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">2024</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"><b>(millions of pesos)</b></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">8,949</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">4,263</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">5,548</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">(4,138</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,283</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(278</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">2,235</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(243</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(130</td><td style="text-align: left">)</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 net funds provided by
operations were Ps. 5,548 million in 2024 compared to Ps. 4,263 million of net funds provided by operations in 2023. The increased of
Ps. 1,285 million in the net funds provided by operations between 2024 and 2023 originated mainly from operations. 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.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 net funds used in investing
activities were Ps. 278 million in 2024 compared to Ps. 1,283 million in 2023. In 2024 the acquisition of property, plant and equipment
equaled Ps.2,127 million, we had interest income of Ps. 1,619 million, other non-current assets used for Ps. 162 million. and Ps. 68 million
gain on financial instruments.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 net funds used for financing
activities in 2024 were Ps. 130 million, compared to Ps. 242 million used for financing activities in 2023. In 2024, there was An increase
of Ps. 126 million in the buy-back of our own shares, and we paid interest for Ps. 3,733 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">Our net funds provided by
operations were Ps. 4,263 million in 2023 compared to Ps. 8,949 million of net funds provided by operations in 2022. The decreased of
Ps. 4,686 million in the net funds provided by operations between 2023 and 2022 originated mainly from operations. 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.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 net funds used in investing
activities were Ps. 1,283 million in 2023 compared to Ps. 4,138 million in 2022. In 2023, the acquisition of property, plant and equipment
was Ps.2,493 million, we had interest income of Ps. 932 million, and other non-current assets used for Ps. 302 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: center"></p><div>

</div><!-- Field: Page; Sequence: 62; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->56<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our net funds generated by
financing activities in 2023 were Ps. 243 million, compared to Ps. 2,235 million used by financing activities in 2022. In 2023, there
was a decrease of Ps. 89 million in the buy-back of our own shares and we paid interest for Ps. 154 million. In 2022, we obtained Ps.
2,381 million in loans from related parties, there was a decrease of Ps. 90 million in the buy-back of our own shares and we paid interest
for Ps. 56 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">As of December 31, 2024, we
have the following material commitments:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 May 1, 2018, the Company
entered into an agreement with ArcelorMittal S.A. in Brazil, for the acquisition of the steel production plants in Cariacica and ltauna
and drawing equipment for the production of wires and derivatives.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 Cariacica unit has the
capacity to produce 600,000 metric tons of billet per year and 348,000 metric tons of finished products. In 2024, 2023 and 2022, said
plant has more than 800 employees in both periods and can produce rebar and light structural sections. The factory is located in the city
of Cariacica, next to the city of Victoria, in the state of Espirito Santo, on a land of more than 1,200,000 m2.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 ltauna unit has an installed
capacity to produce 140,000 metric tons per year of finished products, being able to manufacture light structural profiles and rods. The
plant is located in the city of ltauna in the state of Minas Gerais, less than 100 kilometers away from Belo Horizonte, in 2024 and 2023
it has 160 and 160 employees respectively. The factory was leased under a contract expiring in August 2020, however, upon expiration of
said contract, the purchase of the Ita&#250;na factory was formalized. With this acquisition, it is expected to have greater stability
in the market.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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">Republic has leased certain
equipment, office space and computer equipment under operating contracts that cannot be cancelled. These rents expired on various dates.
During the years ended December 31, 2023 and 2022, no expenses were incurred related to income from these operations. There are currently
no additional obligations beyond 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">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 through May 31, 2022 on that date. In January 2022, Republic entered into a similar agreement with NRG Curtailment
Solutions, Inc. with a term of five years. During the years ended December 31, 2022 and 2021, Republic recognized income of Ps. 11.6 million
(U.S.$0.6 million) and of Ps. 24.6 million (U.S.$1.2 million), respectively.</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 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="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 February 22, 2018, a contract
was signed with Primetals Technologies of Italy, 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">In order to maintain and increase
the continuity and quality of the electric supply in all the Group&#8217;s plants, 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 plant is ongoing.</p><div>

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

</div><!-- Field: Page; Sequence: 63; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->57<!-- Field: /Sequence --></span></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><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 made until June 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 Brazil plants&#8217; electric
energy purchase agreements have been made with different termination dates. As of June 30, 2023 with the supplier NEWCOM for R$9.48 million,
another agreement was celebrated with ENEL foenr R$17.05 million, with termination date on December 31, 2023. With energy supplier NEWCOM,
we have a purchase agreement for R$ 33.9 million with a termination date on December 31, 2023. With energy supplier AMERICA, we have a
purchase agreement for R$16.5 million, with a termination date on December 31, 2024. With energy suppliers SQUADRA we have a purchase
agreement for R$ 7.650 million with a termination date on December 31, 2024 and an agreement for R$ 7.680 million with a termination date
on December 31, 2025. We have three purchase agreements with CESP/AUREN for R$ 4.336 million, R$ 4.021 million, and R$ 3.981 million,
with termination dates on December 31, 2024, 2025, and 2026, respectively. Additionally, we have six contracts with ENEL TRADING BRASIL
S.A., two per year, valued at R$ 101.4 million, R$ 90.0 million, and R$ 90.9 million, also terminating on December 31, 2024, 2025, and
2026, respectively. Finally, with AES, we have three contracts, one per year, valued at R$ 60.1 million, R$ 56.3 million, and R$ 59.9
million, with the same termination dates of December 31, 2024, 2025, and 2026, respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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, Republic signed an
agreement with SMS Group to purchase and build machinery in order to fulfill its contract with GV Do Brasil for the turn key project.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>C. Research and Development, Patents and Licenses</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">The San Luis facilities brands
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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>D. Trend Information</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">In the first quarter of 2025,
net sales decreased by 1% as compared to the first quarter of 2024. Sales in tons of finished steel decreased by 1% in the first quarter
of 2025 as compared to the first quarter of 2024. Prices of finished products sold in the first quarter of 2025 decreased by approximately
1% as compared to the first quarter of 2024.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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">Overall, in 2024, the market
expects to experience a decline in sales, primarily driven by political changes and slightly cautious expectations. For the last quarter
of 2024, we anticipate gradual price increases extending through January 2025. This trend is expected to develop progressively, and as
the end of the&#160;year approaches, we may experience some product shortages, which could support price increases. From October onward,
we expect to receive an&#160;additional number of orders. These trends or forecasts may materialize net sales, revenues, profitability,
liquidity, or capital resources.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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">With the closure of our U.S.
operations, we expect a positive impact on our overall financial performance. Historically, these operations have relied on subsidies
from the Company, and their closure is anticipated to improve efficiency and reduce the financial burden on the Company and 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"><b>E. Critical Accounting Estimates</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">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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-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"></p><div>

</div><!-- Field: Page; Sequence: 64; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->58<!-- Field: /Sequence --></span></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><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 2022 and 2021, the
Company invested in certain improvements in Republic Steel&#8217;s Lorain facility to be better prepared to reactivate the plant, with
U.S.$5.5 million and U.S.$15.6 million recorded to construction-in-progress for the years ended December 31, 2022, and 2021, respectively.
The construction-in-progress in the last three years amounted to U.S.$27.1 million. However, construction activities were paused as a
result of the cessation of operations at the other U.S. facilities. The Company has property, plant, and equipment with a net book value
of approximately U.S.$61.7 million (Ps. 1,194.6 million), U.S.$54.6 million (Ps. 1,120 million), and U.S.$41.5 million (Ps. 827 million)
as of December 31, 2022, 2021, and 2020, 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 and experts 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, 2023, 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"><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 August of 2023, Republic
Steel ceased operations on an indefinite basis in all of its U.S. plants (Canton, Solon, Massillon and Lackawanna), including due to deteriorating
market conditions and operational costs in the U.S. Republic was the only producer of leaded steel in the U.S. and will continue servicing
its customers from its plant in Tlaxcala, Mexico. For this reason, management has determined that its long-lived assets at such facilities
may not be fully recoverable. Management performed an analysis of the fair value of the four facilities 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.</p><div>

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

</div><!-- Field: Page; Sequence: 65; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->59<!-- Field: /Sequence --></span></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><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, the Company has Ps. $1,414,703 and Ps. $1,249,353 of physical
coke stock inventory as of December 31, 2024 and 2023, respectively, which the Company used as raw material to supply the blast furnace
at the Lorain facility. Management periodically evaluates the potential degradation of coke inventory and determines whether it remains
suitable as blast furnace feedstock or alternatively for sale to other blast furnace steel mills. The factories located in the United
States ceased operations in September 2023. The existing inventories in these plants amounted to Ps. $4,496,211 in the short term and
Ps. $1,300,240 in the long term. At the end of the year, the coke inventories and a significant part of the other inventories were valued
by an expert in the field.</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><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="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">Net<br/> Tons</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">Metric<br/> Tons</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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>U.S.$ Cost<sup>(1)</sup></b></span></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">Cost<br/> U.S.$/MT</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Market<br/> U.S.$/MT<sup>(2)</sup></b></span></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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Market<br/> Value<sup>(1)</sup></b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#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><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 12%; text-align: left">2021</td><td style="width: 1%">&#160;</td>
    <td style="width: 27%; text-align: left">Sale of Coke</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">325</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">295</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">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">&#160;</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">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><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">12/31/2021</td><td>&#160;</td>
    <td style="text-align: left">Coke inventory</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">150,184</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">136,246</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">U.S.$&#160;</td><td style="text-align: right">99,716,832.59</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">U.S.$</td><td style="text-align: right">731.88</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">U.S.$</td><td style="text-align: right">469.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">U.S.$&#160;</td><td style="text-align: right">63,899,374.00</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">2022</td><td>&#160;</td>
    <td style="text-align: left">Sale of Coke</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,154</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,584</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">&#160;</td><td style="text-align: left">&#160;</td><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">12/31/2023</td><td>&#160;</td>
    <td style="text-align: left">Coke inventory</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">144,030</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">130,662</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">U.S.$</td><td style="text-align: right">95,628,904.56</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">U.S.$</td><td style="text-align: right">731.88</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">U.S.$</td><td style="text-align: right">566.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">U.S.$</td><td style="text-align: right">73,954,692.00</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">12/31/2024</td><td>&#160;</td>
    <td style="text-align: left">Coke inventory</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">144,030</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">130,662</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">U.S.$</td><td style="text-align: right">95,628,904.56</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">U.S.$</td><td style="text-align: right">731.88</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">U.S.$</td><td style="text-align: right">527.89</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">U.S.$</td><td style="text-align: right">68,975,254.00</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-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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">In 2024, the applicable exchange rate was Ps. 20.5103 per 1 U.S. dollar. In 2023, the applicable exchange rate was 16.89 per 1 U.S. dollar. In 2022, the applicable exchange rate was 19.36 pesos per 1 U.S. dollar. </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-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">Market price of Furnace coke quoted by Platts &#8220;SBB STEEL MARKETS DAILY&#8221; - 66/65 CCSR - FOB N.China</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">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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our history of earnings;</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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our history of capital expenditures;</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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the remaining useful lives of our primary assets;</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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">current and expected market and operating conditions; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our weighted average cost of 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><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, 2023 and 2024, 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">&#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, 2024, the
main key assumptions used in the valuation models of the San Luis reporting unit are as follows:</p><div>

</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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">discount rate: 12.9%; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">sales: we estimate a decrease in sales volume of approximately 5% in 2024, mainly attributable to&#160;&#160;a decrease in volume due to the industries&#8217; consolidation process. After 2024, no sales increases in volume terms are considered in the valuation model. For the years after 2023, 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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">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"></p><div>

</div><!-- Field: Page; Sequence: 66; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->60<!-- Field: /Sequence --></span></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 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>New Accounting Pronouncements</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><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 following standards and
amendments are not yet effective. The Company is currently evaluating the potential impact they may have on its financial statements.</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"><b><i>Amendments to IFRS 9 &#8211; Financial Instruments
and IFRS 7 &#8211; Financial Instruments: Disclosures</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><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">These amendments address the
classification and measurement of financial instruments. Specifically, they clarify: (i) when a financial liability can be derecognized
upon settlement through an electronic transfer, and (ii) when cash flows qualify as solely payments of principal and interest, which determines
whether financial assets can be classified at amortized cost.</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">Although the Company is still
assessing the impact of these amendments, the current expectation is that the changes related to the timing of derecognition of financial
liabilities may have an effect on the Company&#8217;s financial liabilities. However, the amendments related to the classification of
financial assets are not expected to have a material impact. These amendments are applicable to the Company&#8217;s 2026 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"><b><i>IFRS 18 &#8211; Presentation and Disclosure
in Financial Statements</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><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">This new standard will replace
IAS 1 &#8211; <i>Presentation of Financial Statements</i>. While many existing requirements will remain, IFRS 18 introduces significant
changes to:</p><div>

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

</div><table cellpadding="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; border-spacing: 0px;"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The presentation of the income statement and,
consequently, the statement of cash flows;</span></td></tr><tr style="vertical-align: top">
<td>&#160;</td><td>&#160;</td><td style="text-align: justify">&#160;</td></tr>
                                                           </table><div>

</div><table cellpadding="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; border-spacing: 0px;"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The disclosure of management performance measures;</span></td></tr><tr style="vertical-align: top">
<td>&#160;</td><td>&#160;</td><td style="text-align: justify">&#160;</td></tr>
                                                                                                                                                                                                                                                                           </table><div>

</div><table cellpadding="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; border-spacing: 0px;"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The level of aggregation and disaggregation in
the primary financial statements and accompanying notes.</span></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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">IFRS 18 applies to periods
beginning on or after January 1, 2027 and must be applied retrospectively. The Company is still evaluating the impact IFRS 18 may have
on its financial statements.</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"><b><i>Other Standards</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><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">There are no other new standards
or amendments expected to have a material impact on the Company&#8217;s financial statements.</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"><b>Sustainability Reporting Standards</b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Creation of the International Sustainability
Standards Board (ISSB)</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><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 IFRS Foundation has established
the ISSB to develop global sustainability disclosure standards aimed at providing investors and other capital market participants with
high-quality, decision-useful information on sustainability-related risks and opportunities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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><i>IFRS S1 &#8211; General Requirements for
Disclosure of Sustainability-Related Financial Information</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><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">This standard requires entities
to disclose material sustainability-related risks and opportunities that could reasonably be expected to affect cash flows, access to
finance, or cost of capital over the short, medium, or long term.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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><i>IFRS S2 &#8211; Climate-Related Disclosures</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><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">IFRS S2 focuses specifically
on climate-related risks and opportunities, including both physical and transition risks that may impact an entity&#8217;s financial outlook.</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"><b>Adoption in Mexico</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><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">Beginning in 2025, all listed
issuers in Mexico will be required to adopt IFRS S1 and IFRS S2. The CNBV has made these standards mandatory in order to enhance transparency
and align ESG disclosures with global best practices.</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">This shift marks a significant
evolution in how Mexican companies report on sustainability performance, aiming to improve the quality of information available to investors
and facilitate access to sustainable financing.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is actively taking steps to comply
with these new sustainability disclosure requirements.</p><div>

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

</div><!-- Field: Page; Sequence: 67; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->61<!-- Field: /Sequence --></span></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_008"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item&#160;6. Directors, Senior Management
and Employees</b></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"><b>A. Directors and Senior Management</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"><b>Our Board of Directors</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 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Election 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"><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 2024 general meeting of shareholders as proposed by Industrias CH held on April 24, 2025. We expect that Industrias
CH will be in 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.</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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 47px; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 47px; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 47px; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 47px; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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><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; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->62<!-- Field: /Sequence --></span></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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 47px; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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 for 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 47px; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 47px; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 47px; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 47px; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 47px; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Duty of Care and Duty of Loyalty</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 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 information confidentiality 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: center"></p><div>

</div><!-- Field: Page; Sequence: 69; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->63<!-- Field: /Sequence --></span></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><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
&#8220;<i>Item 6&#8212;Committees</i>&#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; 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom; ">
    <td style="border-bottom: Black 1.5pt solid; width: 88%; font-weight: bold; text-align: justify">Name</td><td style="width: 1%; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 11%; font-weight: bold; text-align: center">Director<br/> Since</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>&#160;</td>
    <td style="text-align: center">2001</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Ra&#250;l Arturo P&#233;rez Trejo</td><td>&#160;</td>
    <td style="text-align: center">2003</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>&#160;</td>
    <td style="text-align: center">2011</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Rodolfo Garc&#237;a G&#243;mez de Parada</td><td>&#160;</td>
    <td style="text-align: center">2001</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>&#160;</td>
    <td style="text-align: center">2019</td></tr>
  </table><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>Biographical Information of our 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"><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.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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"><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 2016. 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, a member
of our audit and corporate practices committee 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;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Executive Officers</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 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" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom; ">
    <td style="border-bottom: Black 1.5pt solid; width: 39%; font-weight: bold; text-align: justify">Name</td><td style="width: 1%; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 39%; font-weight: bold; text-align: center">Position</td><td style="width: 1%; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 20%; font-weight: bold; text-align: center">Position<br/> Held Since</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Mr. Sergio Vigil Gonz&#225;lez</td><td>&#160;</td>
    <td style="text-align: justify">Chief Executive Officer</td><td>&#160;</td>
    <td style="text-align: center">2024</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Mario Moreno Cortez</td><td>&#160;</td>
    <td style="text-align: justify">Finance Coordinator</td><td>&#160;</td>
    <td style="text-align: center">2012</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Armando Rueda Granados</td><td>&#160;</td>
    <td style="text-align: justify">Chief Operating Officer</td><td>&#160;</td>
    <td style="text-align: center">2021</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: center"></p><div>

</div><!-- Field: Page; Sequence: 70; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->64<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b><i>Sergio Vigil Gonz&#225;lez</i>.
</b>Mr. Vigil was born in 1962. He 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 is also the chief executive officer of the Company since July 5, 2024.&#160;Mr.
Vigil is the brother of our controlling shareholder and chairman of our board of directors, Rufino Vigil Gonz&#225;lez.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>B. Compensation</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">For the years ended December
31, 2024, 2023 and 2022, we paid no compensation to our five directors, and the aggregate compensation our executive officers earned was
approximately Ps. 63.1 million, Ps. 113.7 million and Ps. 120.1 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>C. Board Practices</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">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 24, 2025, 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Committees</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 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>Audit and Corporate Practices Committee</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 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 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 24, 2025, 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 by-laws 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-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"></p><div>

</div><!-- Field: Page; Sequence: 71; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->65<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 for 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 chairman of the audit
and corporate practices committee, shall prepare an annual report for 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 and corporate practices
committee met at least quarterly in 2024.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>D. Employees</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">As of December 31, 2024, we had 4,443 employees
(2,991 were employed at our Mexico facilities, of whom 1,617 were unionized, 21 were employed at Republic facilities, of whom 5 were unionized
and 1,431 were employed at our Brazil plants, of whom 1,345 were unionized). As of December 31, 2023, we had 4,260 employees (2,979 were
employed at our Mexico facilities, of whom 1,615 were unionized, 21 were employed at Republic facilities, of whom 5 were unionized and
1,260 were employed at our Brazil plants, of whom 1,174 were unionized) compared to 5,092 employees (3,066 were employed at our Mexico
facilities, of whom 1,408 were unionized, 625 were employed at Republic facilities, of whom 465 were unionized and 1,401 were employed
at our Brazil plants, of whom 1,315 were unionized) in 2022.</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 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 47px; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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 13, 2026.</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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 47px; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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 March 1, 2026.</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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 47px; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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 31, 2027.</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: 72; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->66<!-- Field: /Sequence --></span></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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 47px; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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 30, 2026.</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;&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 47px; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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, 2024; 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, 2026.</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">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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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">Republic is the only subsidiary
of the Group which offered other benefits and pension plans to their employees prior to closing of the U.S. facilities. Republic&#8217;s
benefit plans to its prior employees 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"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Collective Bargaining Agreements</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">On October 23, 2023, Republic
executed a shutdown agreement with the USW that terminated a collective bargaining agreement between Republic and the unionized employees
at the now-shut down facilities in Canton, Solon, Massillon and Lackawanna. As of the date of the shutdown agreement, 18% of the company&#8217;s
workers were insured through the collective bargaining agreement (compared to 70% in 2022). Under the terms of the agreement, all benefits
ceased on December 31, 2023. There were approximately U.S.$5.4 million severance payments, grievance payments and vacation payouts paid
during the year ended December 31, 2023.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Defined Contribution 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; margin: 0pt 0; text-align: justify"><b>Steelworkers Pension Trust</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">Prior to the closure of
Republic&#8217;s facilities in Canton, Solon, Massillon and Lackawanna, Republic participated in the Steelworkers Pension Trust (SPT),
a defined benefit multi-employer pension plan under the terms of the collective bargaining agreement. The Company obligations to the plan
were based upon fixed contribution requirements. Republic contributed a fixed amount of U.S.$1.68 per hour for each covered employee&#8217;s
contributory hours, as defined under the 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">A complete withdrawal from
the SPT has occurred due to closure of Republic&#8217;s facilities and the termination of the collective bargaining agreement. Under the
SPT, Republic&#8217;s employer withdrawal liability is U.S. $8,345,769 payable in five quarterly payments to be paid beginning in April
2024. As of the date of this annual report, Republic is disputing the withdrawal liability under the SPT. If Republic&#8217;s claim against
the payment of the withdrawal liability is successful, the liability would be reduced or potentially eliminated.</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">In 2024 the Company continued to defend its position and made two payments
of US $1.5 million each.</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"><b>VEBA Benefit Trust </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; 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">Prior to the closure of Republic&#8217;s
facilities in Canton, Solon, Massillon and Lackawanna, Republic was 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, 2023 and 2022, the Company recorded expenses of U.S.$ 0.3 and
U.S.$ 0.3 million, respectively, related to this benefits plan.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; 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">For the years ended December 31, 2023 and 2022, Republic recorded combined
expenses of U.S.$&#160;2.7 million and U.S.$&#160;1.9 million, respectively, related to the funding obligations of the retirement healthcare
and pension benefits.</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: center"></p><div>

</div><!-- Field: Page; Sequence: 73; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->67<!-- Field: /Sequence --></span></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><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 0pt 0.25in; 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">Prior to the closure of Republic&#8217;s
facilities in Canton, Solon, Massillon and Lackawanna, Republic had a 401(k) defined contribution retirement plan that covered 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 funded 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 were permitted to make contributions to this 401(k)-retirement plan through payroll deferrals.
In this case, the Company provided a 25.0% matching contribution for the first 5.0% of payroll that an employee elected to contribute.
Employees are 100% vested in both their and Republic matching 401(k) contributions.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#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, 2023 and 2022 the Company recorded expenses of U.S.$&#160;0.8 million and U.S.$&#160;1.1 million, respectively, related to this defined
contribution retirement plan.</p><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Employees who were 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 were 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: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>E. Share Ownership</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">Industrias CH and its direct
wholly-owned subsidiaries currently hold approximately 76% of our series B shares. As of the date of this report, Rufino Vigil Gonz&#225;lez,
the chairman of our board of directors, owned, directly or indirectly, approximately 63% 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; margin: 0pt 0; text-align: justify"><b>Item&#160;7. Major Shareholders and Related
Party Transactions</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"><b>A. Major Shareholders</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">As of December 31, 2024,
we had 461,004,869 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.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 indirectly hold approximately 76% of our series B shares. As of the date of this report, Rufino Vigil
Gonz&#225;lez, the chairman of our board of directors, owned, directly or indirectly, approximately 67% of Industrias CH.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 major shareholders do
not have voting rights different from the rights of our other 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">The following table shows
the ownership of our series B shares as of the date of this 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><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: justify; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name of Shareholder</b></span></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; 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">55.33</td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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">19.98</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-family: Times New Roman, Times, Serif; 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">0.88</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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">1.24</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-family: Times New Roman, Times, Serif; 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">0.45</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">73,366,856</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14.74</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">36,704,345</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7.38</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: 2.5pt; text-align: left">%</td></tr>
  </table><div>

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

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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">A subsidiary of Industrias CH.</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-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">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">As of December 31, 2024,
461,004,869 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 10 were ADS record holders in the United States. The ADSs represent 1,449,546 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; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 74; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->68<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>B. Related Party Transactions</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">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
20 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: 0pt 0; text-align: justify"><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;) and Industrias CH.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>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">At December 31, 2024 and 2023,
there is a balance pending collection derived from loan interest to Perfiles Comerciales Sigosa for Ps. 125,612 respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 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">In 2017, we extended two loans
to Industrias CH. The first loan was for U.S.$ 21.4 million, accruing interest at a rate of LIBOR plus 1%. The second loan was for Ps.
89.4 million, accruing interest at a rate of TIIE plus 1%. Interest accrues and will be paid upon the final repayment and termination
of the loans. In 2018, we issued two additional loans to Industrias CH: the first was for U.S.$ 25.4 million at an interest rate of TIIE
plus 1%, and the second was for Ps. 186.7 million at the same rate. Interest for these loans also accrues and is payable upon their final
repayment and termination.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 2019, the agreed interest
rate for these loans was set at the equivalent of the interbank interest rate plus one percentage point. The loans were issued in both
U.S. and Ps. On January 1, 2022, an agreement was signed to convert the outstanding amounts of the loans into Mexican pesos. As of 31
December 2022, the total outstanding amount, including interest, amounted to Ps. 959,153. The breakdown for 2022 includes principal of
Ps. 707,851, interest of Ps. 217,357, and VAT of Ps. 33,945, resulting in a total of Ps. 959,153. As of 31 December 2024, the outstanding
amount was Ps. 1,134, 678. which includes interest and VAT for 2023 and 2024.</p><div>

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

</div><!-- Field: Page; Sequence: 75; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->69<!-- Field: /Sequence --></span></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><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 loans from Sigosa,
intended for investment in treasury bonds. The balances for the years ending December 31, 2024, 2023, and 2022 were Ps.3,176 million,
Ps. 2,499 million and Ps. 2,499 million, respectively. The interest derived from this investment, upon maturity, will be remitted to Sigosa.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 2024, 2023, and 2022 we sold totaled
Ps. 332.5 million and Ps. 631.8 million and 392.5 million, respectively. We believe that terms of these transactions were not less favorable
than terms that would be available on an arm&#8217;s-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, 2024, we
have accounts payable corresponding to the purchase of finished products from the following related parties: Ferrovisa, S.A. de C.V. in
the amount of Ps. 0.6 million, Aceros y Laminados Sigosa, S.A. de C.V. in the amount of Ps.4.1 million, Operadora de Perfiles Sigosa,
S.A. de C.V. in the amount of Ps. 2.8 million, Operadora Pytsa Industrial, S.A. de C.V. in the amount of Ps. 7.9 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. 13.3 million,
Compania Laminadora Vista Hermosa, S.A. de C.V. in the amount of Ps. 0.5 million, Operadora Compa&#241;&#237;a Mexicana de Tubos,
S.A. de C.V. in the amount of Ps. 6.9 million and other related parties in the amount of Ps. 2.4 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 is indefinite. Under the service agreement,
in 2024, 2023 and 2022, we paid Ps. 65.9, Ps. 133.9 million and Ps. 275 million, respectively.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>C. Interests of Experts and Counsel</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">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_010"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item&#160;8. Financial Information</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"><b>A. Consolidated Statements and Other Financial
Information</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">See Item 18. &#8220;Financial
Statements&#8221; and &#8220;Index to Financial Statements.&#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"><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">&#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. Such dumping rate was ratified in June
1, 2022. Following the U.S. Department of Commerce&#8217;s physical review carried out at our San Luis Potos&#237; plant on
February 2020 after we argued that there were deficiencies and adverse facts during the U.S. Department of Commerce&#8217;s revision
process, a preliminary dumping rate of 6.35% was imposed and will be ratified in the first semester of 2023. On December 2, 2024 a
dumping rate of 8.88% was published and imposed.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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: 76; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->70<!-- Field: /Sequence --></span></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>Legal Proceedings</b></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>United States</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 a non-public investigation into the Company in connection with our internal controls over financial
reporting. Following an investigation by the SEC, we settled certain internal controls charges with the SEC on January 29, 2019. We agreed
to retain an independent consultant to assist the Company in remediating its 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">The SEC renewed its investigation
focused on the Company&#8217;s disclosures and internal controls in 2022. On July 13, 2022, the Company received an oral &#8220;Wells
Notice&#8221; (subsequently confirmed in writing on August 11, 2022) from the SEC&#8217;s Enforcement Division (&#8220;the Division&#8221;)
stating that the Division had preliminarily determined to recommend an enforcement action to the Commission against the Company and several
of its present and former officers and directors alleging violations of Securities Act Section 17(a); Exchange Act Sections 10(b), 13(a),
13(b)(2)(A) and 13(b)(2)(B) and Rules 10b-5, 13a-1, 13a-13, and 13a-15; and providing false Sox 302 Certifications. A Wells Notice is
a notice of an intent on the part of the Division staff to recommend an enforcement action and not a finding of wrongdoing. Upon receipt
of a Wells Notice, the recipient is typically afforded an opportunity to present its positions to the Division before the Commission considers
whether enforcement proceedings will be authorized or any finding by the Commission with respect to any wrongdoing. Any enforcement action
would need to be approved by the Commission before formally being brought.</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">Following the Wells Notice,
the Division sent multiple additional subpoenas to the Company focused on its investigation into potential violations of the above-cited
securities laws, in connection with its Wells Notice, which is ongoing. The Company cannot predict the ultimate outcome of the investigation
and any related legal and administrative proceedings which could include a variety of outcomes including the institution of administrative
or civil injunctive proceedings against the Company and/or current or former employees and/or officers, the imposition of fines and other
penalties, remedies and/or sanctions, and modifications to compliance programs and the Company&#8217;s framework for internal controls
regarding financial reporting and information technology. We cannot accurately predict at this time when matters relating to the Inquiry
will be completed, what actions may be taken by the Commission or the effect that such actions may have on our business, prospects, operating
results and financial condition, any of which could be material.</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
U.S. and Canada have the right to review the previous three and four years of tax filings, respectively, 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">Republic Steel has received
tax assessment notices for the periods from January 1, 2009 to December 31, 2012, and from January 1, 2014, to September 30, 2018, totaling
respectively, $1,631,827 (including interest) and $2,452,028 (including interest) The assessment was issued by the Ohio Department of
Taxation following a sales and use tax audit. The Company disagrees with each assessment in its entirety and on November 7, 2022 filed
a Memorandum in Support of its Petition for Reassessment with the Ohio Board of Tax Appeals. Although Republic Steel ceased all operational
activities in 2023, no resolution has been obtained from any of the appeals, and this matters remain pending.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 September 2023, the Ohio
Department of Taxation initiated a separate sales and use tax audit of Republic Steel, covering the period from July 2020 through June
2023. The audit is currently being reviewed by the Company, which is assessing the audit and following steps.</p><div>

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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: 77; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->71<!-- Field: /Sequence --></span></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 disposition of a stack
estimated at 8,000 tons of material classified as hazardous for Federal purposes under the Resource Conservation and Recovery Act (the
&#8220;RCRA&#8221;) was also considered for shipment to Mexico. The process began in early 2013, but to date they have been very slow
to grant the permits. 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 hazardous under the RCRA to an authorized confinement in the United States 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 July 23, 2015, the Attorney
General denied the extension requested by PS and demanded the immediate shipment of the stack classified as hazardous under the RCRA to
an authorized landfill. PS began transporting the soil classified as hazardous under the RCRA 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PS must pay U.S.$138,000
    as a civil penalty for alleged violations of the 2004 Corrective Action Consent Agreement. PS has made all the required payments to
    DTSC as of December 31, 2017.</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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PS agreed to remove the stack classified as hazardous under the RCRA 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">After removing the stack classified as hazardous under the RCRA, 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 stack classified as hazardous under the RCRA, 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 classified as hazardous under the 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 stack classified as hazardous under the RCRA 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. This agreement was extended until August 10, 2021, when the DTSC decided not to extend it.</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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">PS shall continue to meet the conditions
of the final judgment of 2016, the corrective measures, and all tasks arising therefrom, which were entered in the same court in 2004.
On May 29, 2019, PS presented a new work plan proposal (IM workplan) to the DTSC to remedy the leased land to BNSF Railway.&#160;On October
21, 2021, the Company submitted the final draft of the IM work plan. On May 31, 2022, DTSC approved the work plan. No litigation was
filed against the DTSC approval which is now final.</p></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify; text-indent: -20.7pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify; font-size: 10pt">&#160;</td>
    <td style="width: 24px; text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 6, 2022, the DTSC sent a letter
requesting a preliminary study and a work plan implementation schedule, both documents were delivered on February 3, 2023. DTSC has not
responded to either document.</p></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify; font-size: 10pt">&#160;</td>
    <td style="text-align: justify; font-size: 10pt">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify; font-size: 10pt">&#160;</td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 13, 2023, BNSF Railway issued
a contract termination notice to PS, notifying BNSF&#8217;s unilateral termination of two lease contracts with PS which ended on February
12 and 22, 2023, through its legal counsel informed PS that no longer has access to BNSF Railway property. DTSC is entering into a voluntary
agreement with BNSF to implement a work plan.&#160;</p></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify; font-size: 10pt">&#160;</td>
    <td style="text-align: justify; font-size: 10pt">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify; font-size: 10pt">&#160;</td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 29, 2023, BNSF filed a lawsuit against
PS in the Southern District of California, alleging causes of action for performance, breaches of contracts, of the implicit covenant
of goodwill faith and fair dealing, express contractual indemnification under federal common law and declaratory relief. As of the date
of this annual report, the agreement is still in force.</p></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">As of the date of this report,
we cannot estimate the costs of implementing the work plan of the provisional measures due to the uncertainty of whether BNSF or PS will
implement the work and the DTSC authorizations to whom they designate and their approval date.</p><div>

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

</div><!-- Field: Page; Sequence: 78; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->72<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Environmental Liabilities</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">Republic has incurred and
could in the future incur significant expenses related to environmental matters, including those arising from environmental compliance
activities and remediation resulting from the historical waste management practices at Republic facilities. The reserve created as of
December 31, 2024 and 2023 to cover probable environmental liabilities, as well as compliance activities amounts to U.S.$2.5 million,
and U.S.$2.5 million respectively. The reserve includes the direct costs of remediation efforts and the costs of post-remediation follow-up
The short- and long-term portions of the environmental reserve as of December 31, 2023 and 2022 for U.S.$1.0 and 1.0 million respectively,
are included in other accounts payable and short-term accumulated liabilities and long term liabilities, respectively, in the consolidated
statement of financial position.</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 December 2023, the Environmental
Protection Agency imposed a U.S.$700,000 civil penalty on Republic Steel, payable in three equal installments, in connection with violations
of the Clean Water Act at its Lorain and Canton facilities in Canton, Ohio. Although these facilities are no longer operational, the civil
penalty relates to activity prior to the 2023 shutdown. The civil penalty has been recorded as of December 31, 2023.</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 a related Final Judgment
and Consent Order signed on December 20, 2023 between the EPA and Republic, Republic certified that (i) it has completed the administrative
orders on consent (&#8220;AOCs&#8221;) issued by the EPA, which include, among others, submitting for EPA approval a plan for compliance
with its NPDES permit, eliminating all unauthorized discharges, providing confirmation monitoring to ensure the unauthorized discharges
have ceased, increasing monitoring and reporting, and submitting a stormwater corrective action plan; (ii) the Lorain Facility remains
idle with no current plans to resume activities; and (iii) the Canton Facility has remained non-operational, with no intention to resume
operations.</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 December 6, 2023, the Environmental
Protection Agency and Republic signed a Consent Decree requiring the company to install certain security controls emissions at the Canton
facilities, perform compliance testing and implement monitoring and related recordkeeping. The EPA imposed penalties of U.S.$0.001 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 February 1, 2024, the establishment
of the Republic Canton Community Fund (the &#8220;Community Fund&#8221;) was announced. As part of the terms outlined in the Consent Order,
Republic was required to pay $300,000 into the Community Fund. The funds are designated for cleaning residential properties impacted by
dust accumulation and staining caused by Republic&#8217;s operations, or for other initiatives determined by the City of Canton, with
input from the local community.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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; text-align: justify"><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">We typically do not pay dividends
to our shareholders with certain specific exceptions. 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; margin: 0pt 0; text-align: justify"><b>B. Significant Changes</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">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.</p><div>

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

</div><!-- Field: Page; Sequence: 79; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->73<!-- Field: /Sequence --></span></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_011"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 9. The Offer and Listing</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">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 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><div><a id="a_012"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 10. Additional Information</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"><b>A. Share Capital</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">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; margin: 0pt 0; text-align: justify"><b>B. Memorandum and Articles of Association</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">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"><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: center"></p><div>

</div><!-- Field: Page; Sequence: 80; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->74<!-- Field: /Sequence --></span></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><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 B share would entitle its holder to one vote at any meeting at
which holders of series B shares are entitled to vote. Holders of series B 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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">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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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><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; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->75<!-- Field: /Sequence --></span></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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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">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: center"></p><div>

</div><!-- Field: Page; Sequence: 82; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->76<!-- Field: /Sequence --></span></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><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">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: center"></p><div>

</div><!-- Field: Page; Sequence: 83; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->77<!-- Field: /Sequence --></span></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><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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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><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; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->78<!-- Field: /Sequence --></span></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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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">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.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 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 our Ordinary Shareholders Meeting held on April 25, 2022, an increase in the reserve
for repurchase of shares of Ps. 2,000 million was approved and the total reserve at April 25, 2022 amounts to 7,000 million. At December
31, 2022, we had 35,573,326 treasury shares. In 2022, we did not register a gain or loss in the repurchase of shares. At December 31,
2023, we had 36,032,675 treasury shares. In 2023, we did not register a gain or loss in the repurchase of shares. At December 31, 2024,
we had 36,704,345 treasury shares. In 2024, 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">&#160;</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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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"><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"></p><div>

</div><!-- Field: Page; Sequence: 85; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->79<!-- Field: /Sequence --></span></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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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">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: center"></p><div>

</div><!-- Field: Page; Sequence: 86; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->80<!-- Field: /Sequence --></span></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><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 with 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">Pursuant to the rules and
regulations of the New York Stock Exchange, 50% of the directors of listed companies must be independent, and foreign companies subject
to reporting requirements under the U.S. federal securities laws and listed on the New York Stock Exchange must maintain an audit committee
comprised entirely of independent directors as defined in the United States federal securities laws. Further, independent directors are
required to meet on a regular basis as often as necessary to fulfill their responsibilities, including at least annually in executive
session without the presence of non-independent directors and management.</p><div>

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

</div><!-- Field: Page; Sequence: 87; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->81<!-- Field: /Sequence --></span></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><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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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">&#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 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 time period 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;</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: center"></p><div>

</div><!-- Field: Page; Sequence: 88; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->82<!-- Field: /Sequence --></span></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><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"><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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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>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><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; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->83<!-- Field: /Sequence --></span></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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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>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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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>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. federal income tax considerations that are likely to be relevant to the purchase, ownership and disposition
of the series B shares or ADSs by a U.S. Holder (as defined below) and the material Mexican federal income tax considerations that are
likely to be relevant to the purchase, ownership and disposition of the series B shares or ADSs by a non-Mexican Holder (as defined 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">This summary is not a comprehensive
discussion of all of the tax considerations that may be relevant to a particular investor&#8217;s decision to purchase, hold, or dispose
of the series B shares or ADSs. In particular, this summary is directed only to U.S. Holders that hold series B shares or ADSs as capital
assets and does not address particular tax consequences that may be applicable to U.S. Holders who may be subject to special tax rules,
such as banks, brokers or dealers in securities or currencies, traders in securities electing to mark to market, financial institutions,
life insurance companies, tax-exempt entities, regulated investment companies, entities or arrangements that are treated as partnerships
for U.S. federal income tax purposes (or partners therein), holders that own or are treated as owning 10% or more of our stock by vote
or value, persons holding series B shares or ADSs as part of a hedging or conversion transaction or a straddle, or persons whose functional
currency is not the U.S. dollar. In addition, the summary does not address any U.S. or Mexican state or local tax considerations that
may be relevant to a U.S. Holder, nor does it address the U.S. federal estate and gift taxes, the Medicare contribution tax applicable
to net investment income of certain non-corporate U.S. Holders, or alternative minimum tax consequences of acquiring, holding or disposing
of series B shares or ADSs.</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 summary is based upon
the federal income tax laws of the United States and Mexico as in force as of the date of this Form 20-F, including the provisions of
the income tax treaty between the United States and Mexico and protocol thereto (the &#8220;Treaty&#8221;), all of which are subject to
change, possibly with retroactive effect in the case of U.S. federal income 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">For purposes of this summary,
a &#8220;U.S. Holder&#8221; is a beneficial owner of series B shares or ADSs that is a citizen or resident of the United States or a U.S.
domestic corporation or that otherwise is subject to U.S. federal income taxation on a net income basis in respect of such series B shares
or ADSs and that is fully eligible for benefits under the 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: center"></p><div>

</div><!-- Field: Page; Sequence: 90; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->84<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">You should consult your own
tax advisors about the consequences of the acquisition, ownership, and disposition of the series B shares or ADSs, including the relevance
to your particular situation of the considerations discussed below and any consequences arising under foreign, state, local or other tax
laws.</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 general, if you are a U.S.
Holder of ADSs, you will be treated, for U.S. federal income tax purposes, as the beneficial owner of the underlying series B shares that
are represented by those ADSs. References to &#8220;shares&#8221; below apply to both series B shares and ADSs, unless the context indicates
otherwise.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>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"><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">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 2024.
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 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 2024, 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"><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">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 2024 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 Treaty, a U.S. Holder
that is eligible to claim the benefits of the 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: center"></p><div>

</div><!-- Field: Page; Sequence: 91; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->85<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><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"><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">Subject to the discussion
below under &#8220;&#8212;Passive Foreign Investment Company Status,&#8221; 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 generally be includible in your taxable income as ordinary
dividend income on the day on which you receive the dividend, in the case of shares, or the date the depositary receives the dividends,
in the case of ADSs, and will not be eligible for the dividends-received deduction allowed to corporations under the U.S. Internal Revenue
Code of 1986, as amended (the &#8220;Code&#8221;). We do not expect to maintain calculations of our earnings and profits in accordance
with U.S. federal income tax principles. U.S. Holders therefore should expect that distributions generally will be treated as dividends
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">If you are a U.S. Holder,
dividends paid in a currency other than U.S. dollars generally will be includible in your income in a U.S. dollar amount calculated by
reference to the exchange rate in effect on the day you receive the dividends, in the case of series B shares, or the date the depositary
receives the dividends, in the case of shares represented by ADSs. Any gain or loss on a subsequent sale, conversion or other disposition
of such non-U.S. currency by such U.S. Holder generally will be treated as ordinary income or loss and generally will be income or loss
from sources within the United States.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 U.S. dollar amount of
dividends received by an individual with respect to the shares will be subject to taxation at a preferential rate if the dividends are
&#8220;qualified dividends.&#8221; Subject to certain exceptions for short-term positions, dividends paid on the shares will be treated
as qualified dividends if:</p><div>

</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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the shares are readily tradable on an established securities market in the United States or we are eligible for the benefits of a comprehensive tax treaty with the United States that the U.S. Treasury determines is satisfactory for purposes of this provision and that includes an exchange of information program; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 (a &#8220;PFIC&#8221;).</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The ADSs are listed on the
New York Stock Exchange and will qualify as readily tradable on an established securities market in the United States so long as they
are so listed. In addition, the U.S. Treasury has determined that the Treaty meets the requirements for reduced rates of taxation, and
we believe we are eligible for the benefits of the Treaty. As discussed in more detail below under &#8220;&#8212;Passive Foreign Investment
Company Status,&#8221; based on our audited financial statements and relevant market and shareholder data, we believe that we were not
treated as a PFIC for U.S. federal income tax purposes with respect to our 2023 and 2024 taxable years. U.S. Holders should consult their
own tax advisors regarding the availability of the reduced dividend tax rate in light of their own 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">Subject to generally applicable
limitations and conditions, Mexican dividend withholding tax paid at the appropriate rate applicable to the U.S. Holder may be eligible
for a credit against such U.S. Holder&#8217;s U.S. federal income tax liability. These generally applicable limitations and conditions
include requirements adopted by the U.S. Internal Revenue Service (&#8220;IRS&#8221;) in regulations promulgated in December 2021 and
any Mexican tax will need to satisfy these requirements in order to be eligible to be a creditable tax for a U.S. Holder. In the case
of a U.S. Holder that either (i) is eligible for, and properly elects, the benefits of the Treaty, or (ii) consistently elects to apply
a modified version of these rules under temporary IRS guidance and complies with specific requirements set forth in such guidance, the
Mexican tax on dividends will be treated as meeting the requirements and therefore as a creditable tax. In the case of all other U.S.
Holders, the application of these requirements to the Mexican tax on dividends is uncertain and we have not determined whether these requirements
have been met. If the Mexican tax on dividends is not a creditable tax for a U.S. Holder or the U.S. Holder does not elect to claim a
foreign tax credit for any foreign income taxes paid or accrued in the same taxable year, the U.S. Holder may be able to deduct the Mexican
tax in computing such U.S. Holder&#8217;s taxable income for U.S. federal income tax purposes. Dividend distributions will constitute
income from sources without the United States and, for U.S. Holders that elect to claim foreign tax credits, generally will constitute
&#8220;passive category income&#8221; for 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">The availability and calculation
of foreign tax credits and deductions for foreign taxes depend on a U.S. Holder&#8217;s particular circumstances and involve the application
of complex rules to those circumstances. The temporary guidance discussed above also indicates that the Treasury and the IRS are considering
proposing amendments to the December 2021 regulations and that the temporary guidance can be relied upon until additional guidance is
issued that withdraws or modifies the temporary guidance. U.S. Holders should consult their own tax advisors regarding the application
of these rules to their particular situations.</p><div>

</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: 92; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->86<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><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">Subject to the discussion
below under &#8220;&#8212;Passive Foreign Investment Company Status,&#8221; upon a sale, exchange or other taxable disposition of the
shares, U.S. Holders will realize gain or loss for U.S. federal income tax purposes in an amount equal to the difference between the amount
realized on the disposition and the U.S. Holder&#8217;s adjusted tax basis in the shares, as determined in U.S. dollars as discussed below.
Such gain or loss will be capital gain or loss, and will generally be long-term capital gain or loss if the shares have been held for
more than one year. Long-term capital gain realized by a U.S. Holder that is an individual generally is subject to taxation at a preferential
rate. The deductibility of capital losses is subject to limitations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 a U.S. Holder sells or
otherwise disposes of our series B shares or ADSs in exchange for currency other than U.S. dollars, the amount realized generally will
be the U.S. dollar value of the currency received at the spot rate on the date of sale or other disposition (or, if the shares are traded
on an established securities market at such time, in the case of cash basis and electing accrual basis U.S. Holders, the settlement date).
An accrual basis U.S. Holder that does not elect to determine the amount realized using the spot exchange rate on the settlement date
will recognize foreign currency gain or loss equal to the difference between the U.S. dollar value of the amount received based on the
spot exchange rates in effect on the date of the sale or other disposition and the settlement date. A U.S. Holder generally will have
a tax basis in the currency received equal to the U.S. dollar value of the currency received at the spot rate on the settlement date.
Any currency gain or loss realized on the settlement date or the subsequent sale, conversion, or other disposition of the non-U.S. currency
received for a different U.S. dollar amount generally will be U.S.-source ordinary income or loss, and will not be eligible for the reduced
tax rate applicable to long-term capital gains. If an accrual basis U.S. Holder makes the election described in the first sentence of
this paragraph, it must be applied consistently from year to year and cannot be revoked without the consent of the IRS. U.S. Holders should
consult their own tax advisors regarding the treatment of any foreign currency gain or loss realized with respect to any currency received
in a sale or other disposition 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">A U.S. Holder generally will
not be entitled to credit any Mexican tax imposed on the sale or other disposition of the shares against such U.S. Holder&#8217;s U.S.
federal income tax liability, except in the case of a U.S. Holder that consistently elects to apply a modified version of the U.S. foreign
tax credit rules that is permitted under temporary IRS guidance and complies with the specific requirements set forth in such guidance.
If the Mexican tax is not a creditable tax, the tax would reduce the amount realized on the sale or other disposition of the series B
shares or ADSs even if the U.S. Holder has elected to claim a foreign tax credit for other taxes in the same year. The temporary guidance
discussed above also indicates that the Treasury and the IRS are considering proposing amendments to the December 2021 regulations and
that the temporary guidance can be relied upon until additional guidance is issued that withdraws or modifies the temporary guidance.
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"><i>Passive Foreign Investment
Company Status</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">Special U.S. tax rules apply
to investors in companies that are considered to be PFICs. We will be classified as a PFIC in a particular taxable year if, after applying
certain look-through rules, either</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">75 percent or more of our gross income for the taxable year is passive income; or</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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the average percentage of the value of our assets that produce or are held for the production of passive income is at least 50 percent.</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">Passive income for this purpose
generally includes dividends, interest, royalties, rents and gains from certain commodities transactions. Cash is generally considered
a passive asset for these purposes. Goodwill is an active asset under the PFIC rules to the extent attributable to activities that produce
active income.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 were not a PFIC for U.S. federal income tax purposes with respect
to our 2023 and 2024 taxable years, and we do not expect to be a PFIC in the current taxable year or in the foreseeable future. However,
whether we are a PFIC is a factual determination made annually after the close of the taxable year, and therefore may be subject to change.
Because we hold a substantial amount of cash, we may be or become a PFIC for any taxable year if the value of our goodwill and other intangible
assets that we believe should be treated as active assets are determined by reference to our market capitalization and our market capitalization
fluctuates or declines considerably. Accordingly, there can be no assurance that we will not be a PFIC for any year in which a U.S. Holder
holds 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: center"></p><div>

</div><!-- Field: Page; Sequence: 93; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->87<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">If we are a PFIC for any taxable
year and any entity in which we own or are deemed to own equity interests is also a PFIC (a &#8220;Lower-tier PFIC&#8221;), you will be
deemed to own a proportionate amount (by value) of the shares of each Lower-tier PFIC and will be subject to U.S. federal income tax according
to the rules described in the next paragraph on (i) certain distributions by the Lower-tier PFIC and (ii) dispositions of shares of the
Lower-tier PFIC, in each case as if you held such shares directly, even though you will not receive any proceeds of those distributions
or dispositions.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 we are a PFIC for any taxable
year in which you hold series B shares or ADSs, and you do not make a mark-to-market election, as described in the following paragraph,
you will be subject to a special tax at ordinary income tax rates on &#8220;excess distributions,&#8221; (generally, any distributions
that you receive in a taxable year that are greater than 125 percent of the average annual distributions that you have received in the
preceding three taxable years, or your holding period, if shorter) and gain that you recognize on the sale of your series B shares or
ADSs. Under these rules (a) the excess distribution or gain will be allocated ratably over your holding period, (b) the amount allocated
to the current taxable year and any taxable year prior to the first taxable year in which we are a PFIC will be taxed as ordinary income,
and (c) the amount allocated to each of the other taxable years will be subject to tax at the highest rate of tax in effect for the applicable
class of taxpayer for that year, and an interest charge for the deemed deferral benefit will be imposed with respect to the resulting
tax attributable to each such other taxable 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">You may be able to avoid the
unfavorable rules described in the preceding paragraph by electing to mark your series B shares or ADSs to market. If you make this mark-to-market
election, you will be required in any year in which we are a PFIC to include as ordinary income the excess of the fair market value of
your shares at year-end over your basis in those shares. In addition, any gain you recognize upon the sale of your shares will be taxed
as ordinary income in the year of sale. The mark-to-market election is available only for &#8220;marketable stock,&#8221; which is stock
that is regularly traded in other than <i>de minimis </i>quantities on at least 15 days during each calendar quarter on a qualified exchange
or other market, as defined in the applicable Treasury regulations. We expect the ADSs to be &#8220;marketable stock&#8221; because our
ADSs are listed on the NYSE, but it is unclear whether our series B ordinary shares would be so treated. A mark-to-market election cannot
be made for any Lower-Tier PFICs unless the shares of such Lower-Tier PFICs are themselves &#8220;marketable.&#8221; As a result, if you
make a mark-to-market election with respect to the ADSs, you could nevertheless be subject to the PFIC rules described in the preceding
paragraph with respect to your indirect interest in any Lower-tier PFIC. You should consult your tax adviser regarding the availability
and advisability of making a mark-to-market election in your particular circumstances if we are a PFIC for any taxable 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">A U.S. Holder that owns an
equity interest in a PFIC must annually file IRS Form 8621, and may be required to file other IRS forms. A failure to file one or more
of these forms as required may toll the running of the statute of limitations in respect of each of the U.S. Holder&#8217;s taxable years
for which such form is required to be filed. As a result, the taxable years with respect to which the U.S. Holder fails to file the form
may remain open to assessment by the IRS indefinitely, until the form is filed.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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">Investors are encouraged to
consult their own tax advisors as to our potential status as a PFIC, the tax consequences to them of such status, and the desirability
of making a mark-to-market election.</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>Foreign Financial Asset
Reporting.</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">Individual U.S. Holders that
own &#8220;specified foreign financial assets&#8221; with an aggregate value in excess of U.S.$50,000 on the last day of the taxable year,
or U.S.$75,000 at any time during the taxable year, are generally required to file an information statement along with their tax returns,
currently on Form 8938, with respect to such assets. &#8220;Specified foreign financial assets&#8221; include any financial accounts held
at a non-U.S. financial institution, as well as securities issued by a non-U.S. issuer that are not held in accounts maintained by financial
institutions. Higher reporting thresholds apply to certain individuals living abroad and to certain married individuals. Regulations extend
this reporting requirement to certain entities that are treated as formed or availed of to hold direct or indirect interests in specified
foreign financial assets based on objective criteria. U.S. Holders who fail to report the required information could be subject to substantial
penalties. In addition, the statute of limitations for assessment of tax would be suspended, in whole or part. Prospective investors are
encouraged to consult with their own tax advisors regarding the possible application of these rules, including the application of the
rules to 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"><i>&#160;</i></p><div>

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

</div><!-- Field: Page; Sequence: 94; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->88<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Backup Withholding Tax
and Information Reporting</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">Dividends paid to, and proceeds
from a sale or other disposition by, a U.S. Holder in respect of the series B shares or ADSs generally may be subject to the information
reporting requirements of the Code and may be subject to backup withholding unless the U.S. Holder provides an accurate taxpayer identification
number and makes any other required certification or otherwise establishes an exemption. Backup withholding is not an additional tax.
The amount of any backup withholding from a payment to a U.S. Holder will be allowed as a refund or credit against the U.S. Holder&#8217;s
U.S. federal income tax liability, provided the required information is furnished to the IRS in a timely manner.</p><div>

</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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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>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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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>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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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>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. 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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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>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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 11. Quantitative and Qualitative Disclosures
About Market Risk</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">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 Mexican pesos. 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, <b>2024</b>, 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"><b>&#160;</b></p><div>

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

</div><!-- Field: Page; Sequence: 95; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->89<!-- Field: /Sequence --></span></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><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, 2024 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 200 basis point increase in interest rates and a 13% 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"><b>&#160;</b></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, 2024. 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 200 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 13% decline in the peso/dollar exchange rate would result in a decrease
in our earnings before taxes of approximately Ps. 0.75 million (U.S.$0.04 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, 2024 and assuming that the hypothetical market rate changes selected by us in our
market risk analysis occur during 2024. 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 12.&#160; Description of Securities Other
than Equity Securities</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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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>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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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>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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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>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><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; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->90<!-- Field: /Sequence --></span></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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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>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 and our American Depositary Receipts. 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-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 49%; border-bottom: black 1.5pt solid; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Depositary service</b></span></td>
    <td style="width: 2%; text-align: justify">&#160;</td>
    <td style="width: 49%; border-bottom: black 1.5pt solid; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Fee payable by ADS holders</b></span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Issuance and delivery of ADSs, including issuances resulting from a distribution of shares or rights or other property </span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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-family: Times New Roman, Times, Serif; font-size: 10pt">Cancellation of ADSs for the purpose of withdrawal, including if the deposit agreement terminates</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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 style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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-family: Times New Roman, Times, Serif; font-size: 10pt">Registration for the transfer of shares</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash distribution fees</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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-family: Times New Roman, Times, Serif; font-size: 10pt">Depositary services</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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-align: 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, 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-align: 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 Payments by the Depositary to the
Company</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"><b>Fees Incurred in Past Annual Period</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 did not receive any reimbursement
from the depositary in 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 to be Paid in the Future</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,
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-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"></p><div>

</div><!-- Field: Page; Sequence: 97; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->91<!-- Field: /Sequence --></span></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_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</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><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: 0pt 0; text-align: justify"><b>Item 13. Defaults, Dividends Arrearages and
Delinquencies</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">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><div><a id="a_017"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 14.&#160; Material Modifications to the
Rights of Security Holders and Use of Proceeds</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">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><div><a id="a_018"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 15.&#160; Controls and Procedures</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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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>Disclosure Control and Procedures</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">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 effective.</p><div>

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

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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>Management&#8217;s Annual Report on Internal Control over Financial Reporting</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">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, <b>2024</b> 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, 2024. 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 determined that internal controls over financing reporting were
effective on December 31, 2024.</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: 98; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->92<!-- Field: /Sequence --></span></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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="vertical-align: bottom; 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="vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Attestation
Report of the Independent Registered Public Accounting Firm</b></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: center"><b>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM</b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>To the Board of Directors and</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Stockholders of Grupo Simec, S.A.B. de C.V.</b></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"><b>Opinion on Internal Control over Financial
Reporting</b></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 audited Grupo SIMEC
S.A.B. de C.V. and subsidiaries (the Company&#8217;s) internal control over financial reporting as of December 31, 2024, based on criteria
established in Internal Control &#8211; Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway
Commission (COSO). In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting
as of December 31, 2024, based on criteria established in Internal Control &#8211; Integrated Framework (2013) issued by COSO.</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 also have audited, in accordance with the standards of the Public
Company Accounting Oversight Board (United States) (PCAOB), the consolidated statements of financial position and the related consolidated
statements of income, comprehensive income, changes in equity, and cash flows of the Company, and our report dated May 12, 2025, expressed
an unqualified opinion on those consolidated financial statements.</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"><b>Basis for Opinion</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><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 &#8220;<i>Management&#180;s Annual Report on Internal Control Over Financial
Reporting</i>&#8221;. Our responsibility is to express an opinion of 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">&#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. Our audit of internal control over financial reporting
included obtaining an understanding of internal control over financial reporting, assessing the risk that a material weakness exists,
and testing and evaluating the design and operating effectiveness of internal control based on the assessed risk. Our audit also included
performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis
for our opinion.</p><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"><b>Definition and Limitations of Internal Control
over Financial Reporting</b></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">A Company 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">&#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">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Marcelo de los Santos y C&#237;a, S.C.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Member of Moore Global Network Limited</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">/s/ Carlos de los Santos Anaya, C.P.A.</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">San Luis Potos&#237;, S.L.P., M&#233;xico</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">May 12, 2025</p><div>

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

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><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>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; 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">There were no changes in
internal control during 2024.</p><div>

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

</div><!-- Field: Page; Sequence: 99; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->93<!-- Field: /Sequence --></span></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_019"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 16. Reserved</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><div><a id="a_020"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 16A. Audit Committee Financial Expert</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">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-align: justify; 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: 0pt 0; text-align: justify"><b>Item 16B. Code of Ethics</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">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. <b>In 2024 and 2023</b>, 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.</p><div>

</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: 0pt 0; text-align: justify"><b>Item 16C. Principal Accountant Fees and Services</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">Our Audit Committee 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, 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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. 17.8 million (U.S.$0.866 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, 2024, which are included in this annual report. In 2022, we paid Ps. 13.2 million
(U.S.$0.68 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, 2022..</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 2023, we paid Ps. 3.8 million
(U.S.$0.22 million) in fees to Doeren Mayhew &amp; Co. Certified public accountants and advisors, P.C., in connection with the audit of
our annual financial statements of the United States segment for the year ended December 31, 2023. In 2022, we paid Ps. 6.6 million (U.S.$0.34
million) in fees to Doeren Mayhew &amp; Co. Certified public accountants and advisors, P.C., in connection with the audit of our annual
financial statements of the United States segment for the year ended December 31, 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 paid Ps. 2.8 million (U.S.$0.14
million) in fees to Moore Prisma in connection with the audit of our annual financial statements of the Brazil segment for the year ended
December 31, 2024. We paid Ps. 2.2 million (U.S.$0.13 million) in fees to Moore Prisma in connection with the audit of our annual financial
statements of the Brazil segment for the year ended December 31, 2023. We paid Ps. 2.2 million (U.S.$0.11 million) in fees to Moore Prisma
in connection with the audit of our annual financial statements of the Brazil segment for the year ended December 31, 2022.</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"><i>Audit Related Fees</i>.
In <b>2024</b> and <b>2023</b>, we did not incur any expenses associated with audit related 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"><i>Tax Fees</i>. In <b>2024
and 2023,</b> we did not incur any expenses associated with tax compliance.</p><div>

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

</div><!-- Field: Page; Sequence: 100; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->94<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We paid no other fees to Moore
Global Network Limited or Moore Global Prisma in 2024 and 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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 Audit Committee approved
all services incurred in <b>2024 and 2023</b>, 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-align: justify; 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: 0pt 0; text-align: justify"><b>Item 16D. Exemptions from the Listing Standards
for Audit Committees</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">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_024"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 16E. Purchases of Equity Securities by
the Issuer and Affiliated Purchasers</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 0pt 0.5in; text-align: justify">Neither we nor any affiliated purchasers
made any equity security purchases during <b>2024</b>.</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_025"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 16F. Change in Registrant&#8217;s Certifying
Accountant</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">Not applicable.</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_026"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 16G. Corporate Governance</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">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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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>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.</p><div>

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

</div><!-- Field: Page; Sequence: 101; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->95<!-- Field: /Sequence --></span></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><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;</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 by-laws. 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 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 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-align: justify; 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: 0pt 0; text-align: justify"><b>Item 16H. Mine Safety Disclosure</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">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_028"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><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-align: 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">&#160;</p><div>

</div><div><a id="a_029"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 16J. Insider Trading Policies</b></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 do not currently maintain
a formal <ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="ecd:InsiderTrdPoliciesProcAdoptedFlag" id="ixv-26734">insider trading policy</ix:nonNumeric>. Given the nature of our operations, the closely held nature of our shareholder base, and the limited
number of individuals involved in securities transactions who may have access to material non-public information, we have historically
relied on internal protocols and confidentiality obligations under existing employment and governance structures. Nonetheless, we periodically
evaluate the need to adopt a formal insider trading policy aligned with evolving best practices and regulatory expectations.</p><div>

</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_030"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 16K. Cybersecurity</b></p><div>

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

</div><ix:nonNumeric contextRef="c0" continuedAt="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_1" escape="true" name="cyd:CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock" id="ixv-13822"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Risk Management and Strategy</i></p></ix:nonNumeric><div>

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

</div><ix:continuation continuedAt="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_2" id="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We maintain a comprehensive
process for assessing, identifying and managing material risks from cybersecurity threats including risks relating to disruption of business
operations or financial reporting systems, intellectual property theft; fraud; extortion; harm to employees or customers; violation of
privacy laws and other litigation and legal risk; and reputational risk, as part of our overall risk management system and processes.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.15in">&#160;</p><div>

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

</div><!-- Field: Page; Sequence: 102; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->96<!-- Field: /Sequence --></span></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><ix:continuation continuedAt="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_3" id="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin: 0pt 0; text-align: justify">Our cybersecurity risk management processes include
the following:</p></ix:continuation><div>

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

</div><ix:continuation continuedAt="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_4" id="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_3"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Conforming our cyber practices to internationally established cybersecurity frameworks. Our information systems processes and practices are aligned with established frameworks, such as COBIT, developed by ISACA for the governance and management of information technology. Additionally, we are in the process of implementing the NIST Cybersecurity Framework to further enhance our security posture.</span></td></tr>
  </table></ix:continuation><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_5" id="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_4"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.5in">&#160;</td> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Utilizing material components in our cybersecurity framework, such as employing multifactor authentication for accessing security consoles, ensuring an additional layer of protection. <ix:nonNumeric contextRef="c0" escape="true" name="cyd:CybersecurityRiskManagementProcessesIntegratedTextBlock" id="ixv-26735">We have implemented next-generation firewalls and <ix:nonNumeric contextRef="c0" format="ixt:fixed-true" name="cyd:CybersecurityRiskManagementProcessesIntegratedFlag" id="ixv-26736">integrated</ix:nonNumeric> vulnerability testing with our antivirus solution to enhance overall system security</ix:nonNumeric>. Furthermore, we have deployed both software and hardware backup solutions to safeguard data. In addition, we utilize identity and brand protection services, which include continuous web monitoring to detect and prevent fraudulent activities, such as fake websites aimed at impersonation.</span></td></tr> </table></ix:continuation><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_6" id="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_5"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Involving a six person team responsible for day-to-day cybersecurity related matters, including local IT Managers who are granted access to cybersecurity devices and consoles, ensuring hands-on management and control. Additionally, we maintain agreements with hardware and software providers to support our IT infrastructure. We have implemented a comprehensive Business Continuity Management Plan, which includes an Incident Management Plan, a Business Continuity Plan, and a Disaster Recovery Plan. As part of our documentation process, we utilize Business Impact Analysis questionnaires that outline critical activities, involved teams, and necessary resources. Furthermore, we maintain a Risk Matrix specifically designed to support business continuity efforts.</span></td></tr>
  </table></ix:continuation><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_7" id="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_6"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Conducting annual cybersecurity awareness training for employees involved in our systems. Each year, we hold a meeting with critical departments within the organization to conduct tests of our Disaster Recovery Plan and Business Continuity Plan. During these sessions, we review and update our Risk Matrix to ensure it reflects any changes or new risks. We also emphasize the importance of email security, particularly in identifying and preventing phishing attacks. Teams receive training on their specific roles, participate in the tests, collect all relevant information related to the exercise, and conclude with a debrief meeting to discuss results and formulate action plans for improvement.</span></td></tr>
  </table></ix:continuation><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_8" id="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_7"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Maintaining a robust incident response plan, which is activated when a critical event occurs, is essential to ensuring business continuity and minimizing disruption. Based on our Disaster Recovery Plan, our Incident Management Committee convenes to execute the action plan. The team gathers in the Crisis Room, where all members are briefed on the situation and the necessary steps for responding and communicating with the broader organization. Our IT team conducts a thorough analysis and implements the required actions to resolve or mitigate the issue, while a communication coordinator ensures timely updates are delivered as per the agreed schedule. The escalation process follows the established resolution matrix, ensuring that issues are addressed according to their severity. This Committee remains in charge of managing all steps until the incident is fully resolved and closed.</span></td></tr>
  </table></ix:continuation><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_9" id="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_8"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Regularly reviewing, testing, updating, and approving cybersecurity processes by conducting penetration testing, vulnerability scanning, and attack simulations is a key part of our security strategy. Our IT team has access to firewall and endpoint security systems to review logs and ensure all applications remain up-to-date. In accordance with our support policy, third-party partners are also authorized to perform these tasks. They assist in reviewing incidents and coordinating the scheduling of updates or new releases to ensure our systems are continuously protected and optimized.</span></td></tr>
  </table></ix:continuation><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: center"></p><div>

</div><!-- Field: Page; Sequence: 103; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->97<!-- Field: /Sequence --></span></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><ix:continuation continuedAt="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_10" id="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We also engage <ix:nonNumeric contextRef="c0" format="ixt:fixed-true" name="cyd:CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag" id="ixv-26737">third-party</ix:nonNumeric>
experts to evaluate the structure and test the effectiveness of our processes, as well as to provide ongoing training. Our cybersecurity
risk management processes extend to the oversight and identification of cybersecurity risks associated with our use of third-party service
providers. Our risk management program includes continuous monitoring, assessments, and compliance with industry best practices to mitigate
potential vulnerabilities.</p></ix:continuation><div>

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

</div><ix:continuation continuedAt="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_11" id="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We maintain technical support
agreements with service providers that cover essential aspects such as software licensing, configuration, upgrades, and necessary changes,
supplementing any internal training initiatives. In addition, have implemented a comprehensive Business Continuity Management Plan, developed
in collaboration with a third-party service provider, and supported by both internal and external audits, in coordination with our legal
team.</p></ix:continuation><div>

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

</div><ix:continuation continuedAt="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_12" id="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Both our purchasing and IT
departments regularly evaluate the competency and qualifications of third-party partners. These providers are required to demonstrate
high levels of expertise and hold relevant technical certifications.</p></ix:continuation><div>

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

</div><ix:continuation continuedAt="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_13" id="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_12"><ix:nonNumeric contextRef="c0" escape="true" name="cyd:CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock" id="ixv-13946"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our business strategy, results
of operations, and financial condition have <ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="cyd:CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag" id="ixv-26738">not been materially affected</ix:nonNumeric> by cybersecurity threats, including previous cybersecurity incidents.
However, we cannot provide assurance that such risks, or any future material cybersecurity incidents, will not have a significant impact
in the future.</p></ix:nonNumeric></ix:continuation><div>

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

</div><ix:continuation id="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">For instance, in 2021, one
of our branch offices experienced a ransomware attack that targeted Microsoft Windows servers. Although this incident did not materially
affect our operations, as the servers were quickly restored from backups and our ERP system remained functional throughout, it underscores
the potential risks. The action plan involved isolating each affected server for a comprehensive inspection and cleanup, followed by the
full replacement of our perimeter and endpoint security solutions before the servers were brought back online. While we successfully mitigated
the immediate risk, this event illustrates the importance of continued vigilance, as future incidents may not be as contained or without
impact.</p></ix:continuation><div>

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

</div><ix:nonNumeric contextRef="c0" continuedAt="_CybersecurityRiskBoardOfDirectorsOversightTextBlock-c0_cont_1" escape="true" name="cyd:CybersecurityRiskBoardOfDirectorsOversightTextBlock" id="ixv-13957"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Governance</i></p></ix:nonNumeric><div>

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

</div><ix:continuation continuedAt="_CybersecurityRiskBoardOfDirectorsOversightTextBlock-c0_cont_2" id="_CybersecurityRiskBoardOfDirectorsOversightTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Board of Directors and Management</p></ix:continuation><div>

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

</div><ix:continuation id="_CybersecurityRiskBoardOfDirectorsOversightTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><ix:nonNumeric contextRef="c0" escape="true" name="cyd:CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock" id="ixv-26739">The Board of Directors holds
primary <ix:nonNumeric contextRef="c0" format="ixt:fixed-true" name="cyd:CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag" id="ixv-26740">responsibility</ix:nonNumeric> for overseeing risks related to cybersecurity threats</ix:nonNumeric>. To fulfill this responsibility, the board is regularly advised
by outside counsel on best practices for cybersecurity oversight and improvement, as well as on material legal and legislative developments
in this area. <ix:nonNumeric contextRef="c0" escape="true" name="cyd:CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock" id="ixv-26741">Additionally, the Audit Committee is specifically charged with overseeing data privacy and cybersecurity risks. Management
keeps the board informed through updates on strategic key indicators, ongoing cybersecurity initiatives, and significant incidents, including
their potential impact on the organization</ix:nonNumeric>. Members of the board remain actively engaged and stay informed of the rapidly evolving cyber
threat landscape to ensure the company is prepared to address emerging risks.</p></ix:continuation><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: center"></p><div>

</div><!-- Field: Page; Sequence: 104; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->98<!-- Field: /Sequence --></span></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_031"></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</b></span></p><div>

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

</div><div><a id="a_032"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 17. Financial Statements</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">See &#8220;Item 18&#8212;Financial
Statements.&#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><div><a id="a_033"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 18. Financial Statements</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">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; text-align: justify">&#160;</p><div>

</div><div><a id="a_034"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 19. Exhibits</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">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-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="font: bold 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 9%; border-bottom: black 1.5pt solid; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit<br/>
Number</span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 90%; border-bottom: black 1.5pt solid; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.1</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/887153/000121390022027975/f20f2021ex1-1_gruposimec.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amended and Restated by-laws (estatutos sociales) of the registrant, translated into English (incorporated herein by reference to Exhibit 1.1 to the annual report for the fiscal year ended December 31, 2021 filed with the SEC on May 18, 2022).</span></a></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: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.1</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/887153/000101915503000072/simecda.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of Amended and Restated Deposit Agreement among the registrant, The Bank of New York, and all Holders and Beneficial Owners from time to time of any American Depositary Shares.**</span></a></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: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.2</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/887153/000101915503000072/simecda.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of American Depositary Receipt.**</span></a></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: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.3</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ea024176301ex2-3_grupo.htm">Description of American Depositary Shares.</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: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/887153/000088237706003653/p06-1602ex10_1.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stock Purchase Agreement by and Among PAV Republic, Inc., The Shareholders of PAV Republic, Inc., SimRep Corporation and Industrias C.H., S.A. de C.V.*</span></a></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: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/887153/000089109208003333/e32100ex10-3.txt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stock Purchase Agreement, dated as of February 21, 2008, among the Sellers (as defined therein) and Grupo Simec, S.A.B. de C.V. relating to the acquisition of 100% of the shares of Grupo San.***</span></a></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: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8.1</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="ea024176301ex8-1_grupo.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">List of significant subsidiaries, their jurisdiction of incorporation and names under which they do business.</span></a></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: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12.1</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ea024176301ex12-1_grupo.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: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12.2</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ea024176301ex12-2_grupo.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: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13.1</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ea024176301ex13-1_grupo.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: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">97.1</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ea024176301ex97-1_grupo.htm">Policy Relating to Recovery of Erroneously Awarded Compensation</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: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.INS</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Instance Document.</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: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.SCH</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Schema Document.</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: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.CAL</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Calculation LinkbaseDocument.</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: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.DEF</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Definition LinkbaseDocument.</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: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.LAB</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Label Linkbase Document.</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: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.PRE</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Presentation LinkbaseDocument.</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: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">104</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cover Page Interactive Data File (formatted as InlineXBRL and contained in Exhibit 101).</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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 34px; text-align: justify"><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">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-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">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-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">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; text-align: justify">&#160;</p><div>

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

</div><!-- Field: Page; Sequence: 105; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->99<!-- Field: /Sequence --></span></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><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"><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 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-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td colspan="2" style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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%; text-align: justify">&#160;</td>
    <td style="width: 4%; text-align: justify">&#160;</td>
    <td style="width: 36%; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Sergio Vigil Gonz&#225;lez</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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sergio Vigil Gonz&#225;lez</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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Chief Executive Officer</i></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">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Mario Moreno Cortez</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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mario Moreno Cortez</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"><span style="font-family: Times New Roman, Times, Serif; 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-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dated: May 15, 2025</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: center"></p><div>

</div><!-- Field: Page; Sequence: 106; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->100<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Grupo Simec, S.A.B. de C.V. and Subsidiaries</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(A subsidiary of Industrias CH, S.A.B. de C.V.)</b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>For the years ended December 31, 2024, 2023
and 2022</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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="border-bottom: black 1.5pt solid; width: 90%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Content</b></span></td> <td style="width: 1%; text-align: justify">&#160;</td> <td style="border-bottom: black 1.5pt solid; width: 9%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Page</b></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: center">&#160;</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#f_001">Report of Independent Registered Public Accounting Firm (PCAOB ID: <span style="-sec-ix-hidden: hidden-fact-3">0328100001</span>)</a></span></td> <td style="text-align: justify">&#160;</td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-2</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: center">&#160;</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#f_002">Consolidated Statements of Financial Position</a></span></td> <td style="text-align: justify">&#160;</td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-3</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: center">&#160;</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#f_003">Consolidated Statements of Comprehensive Income (Loss)</a></span></td> <td style="text-align: justify">&#160;</td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-4</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: center">&#160;</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#f_004">Consolidated Statements of Changes in Stockholders&#8217; Equity</a></span></td> <td style="text-align: justify">&#160;</td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-5</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: center">&#160;</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#f_005">Consolidated Statements of Cash Flows</a></span></td> <td style="text-align: justify">&#160;</td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-6</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: center">&#160;</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#f_006">Index to the Notes to the Consolidated Financial Statements</a></span></td> <td style="text-align: justify">&#160;</td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-7 &#8211; F-42</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: center"></p><div>

</div><!-- Field: Page; Sequence: 107; Options: NewSection; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></span></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="f_001"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>UNITED STATES OF AMERICA</b></p><div>

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-size: 6pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-size: 6pt"><b>&#160;</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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; text-align: justify"><span style="font-size: 6pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_AuditorOpinionTextBlock-c0_cont_1" escape="true" name="dei:AuditorOpinionTextBlock" id="ixv-14477"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Opinion on the Financial Statements</b></p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 6pt">&#160;</span></p><div>

</div><ix:continuation continuedAt="_AuditorOpinionTextBlock-c0_cont_2" id="_AuditorOpinionTextBlock-c0_cont_1"><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">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, 2024, and 2023, 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, 2024, 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, 2024 and 2023 and the results of its operations and its cash flows for each of the three years in the period
ended December 31, 2024, in conformity with International Financial Reporting Standards as issued by the International Accounting Standards
Board.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 6pt">&#160;</span></p><div>

</div><ix:continuation id="_AuditorOpinionTextBlock-c0_cont_2"><p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">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, 2024, 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 12, 2025 expressed an unqualified opinion.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 6pt">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 6pt">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 6pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We conducted our audits in accordance with the
standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated
financial statements are free of material misstatement, whether due to error or fraud. Our audits included performing procedures to assess
the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures
that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the
consolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates made
by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide
a reasonable basis for our opinion.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 6pt">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 6pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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. For the critical issue in our audit, we describe how the issue was addressed in the context of our audit.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 6pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Impairment of goodwill and indefinite-lived
intangible assets</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 6pt">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 6pt"><i>&#160;</i></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As disclosed in note 12 to the consolidated financial
statements, the net value of goodwill amounts to $1,814,160 thousand pesos and additionally, as disclosed in the same note, the rights
to use the SAN42 trademark (the Trademark) has been identified as an intangible asset with an indefinite useful life with a value of $329,600
thousand pesos. This goodwill and intangible asset come from the acquisition in 2008 of Corporaci&#243;n Aceros, D.M., S.A. de C.V.
and subsidiaries (Grupo San). These assets are reviewed annually for possible impairment at the level of Grupo San, the cash generating
unit to which they belong. For the annual impairment assessment, it is necessary to estimate the value of Grupo San; the estimated value
is calculated by determining the present value of the expected future cash flows of Grupo San.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 6pt"><i>&#160;</i></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>How our audit approached the matter</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 6pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company performed the technical estimate of
value in use. Our audit procedures included evaluating the criteria related to the determination of the value in use of the cash-generating
unit and that these were consistent with those used in prior periods; our audit procedures consisted of, among others, the following:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 6pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We obtained knowledge, evaluated the design and
tested the operating effectiveness of controls related to the impairment assessment, including testing the process used to develop the
estimate of the cash-generating unit&#8217;s value in use; evaluating the appropriateness of the discounted cash flow model; testing the
completeness, accuracy and relevance of the underlying data used in the model; and evaluating the significant assumptions used, including
sales volumes and prices, production costs and the growth rate for the year; involved assessing whether the assumptions used were reasonable
considering (i) the current and past performance of the cash-generating unit (ii) consistency with business and industry data, and (iii)
whether the assumptions were consistent with evidence obtained in other areas of the audit.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 6pt">&#160;</span></p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 40%; text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c0" name="dei:AuditorName" id="ixv-26742">Marcelo de los Santos y C&#237;a., S.C.</ix:nonNumeric> </span></td> <td style="width: 60%; text-align: justify; font-size: 10pt">&#160;</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Member of Moore Global Network Limited</span></td> <td style="text-align: justify; font-size: 10pt">&#160;</td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 6pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/s/ Carlos de los Santos Anaya, C.P.A.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have served as the Company&#8217;s auditor
since 2016.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" name="dei:AuditorLocation" id="ixv-26743">San Luis Potos&#237;, S.L.P., M&#233;xico</ix:nonNumeric>,
May 12, 2025</p><div>

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

</div><!-- Field: Page; Sequence: 108; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></span></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="f_002"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Grupo Simec, S.A.B. de C.V. and Subsidiaries</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(A subsidiary of Industrias CH, S.A.B. de C.V.)</b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>For the years ended December 31, 2024 and 2023</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(In thousands of Mexican pesos)</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" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="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">Note</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">2024</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">2023</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: left">Assets</td><td>&#160;</td>
    <td style="text-align: center">&#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">
    <td style="font-weight: bold; text-align: left">Current assets:</td><td>&#160;</td>
    <td style="text-align: center">&#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: 64%; text-align: left">Cash and cash equivalents</td><td style="width: 1%">&#160;</td>
    <td style="width: 11%; text-align: center">6</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="3" unitRef="mxn" id="ixv-26744">29,158,227</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="3" unitRef="mxn" id="ixv-26745">23,584,335</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Trade receivables, net</td><td>&#160;</td>
    <td style="text-align: center">7</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:CurrentTradeReceivables" scale="3" unitRef="mxn" id="ixv-26746">4,491,624</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:CurrentTradeReceivables" scale="3" unitRef="mxn" id="ixv-26747">5,679,574</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: left">Related parties&#8217; receivables</td><td>&#160;</td>
    <td style="text-align: center">20</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:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-26748">120,202</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:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-26749">108,183</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Recoverable taxes</td><td>&#160;</td>
    <td style="text-align: center">8</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:CurrentTaxAssetsCurrent" scale="3" unitRef="mxn" id="ixv-26750">758,868</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:CurrentTaxAssetsCurrent" scale="3" unitRef="mxn" id="ixv-26751">858,924</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: left">Other receivables</td><td>&#160;</td>
    <td style="text-align: center">&#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:OtherReceivables" scale="3" unitRef="mxn" id="ixv-26752">330,291</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:OtherReceivables" scale="3" unitRef="mxn" id="ixv-26753">469,155</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Prepaid expenses</td><td>&#160;</td>
    <td style="text-align: center">&#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:CurrentPrepaidExpenses" scale="3" unitRef="mxn" id="ixv-26754">444,156</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="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentPrepaidExpenses" scale="3" unitRef="mxn" id="ixv-26755">831,688</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: left; padding-bottom: 1.5pt">Inventory</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">9</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <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:Inventories" scale="3" unitRef="mxn" id="ixv-26756">11,164,370</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="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:Inventories" scale="3" unitRef="mxn" id="ixv-26757">10,203,810</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="font-size: 7pt; vertical-align: bottom; ">
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: center">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt; text-align: right">&#160;</td><td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt; text-align: right">&#160;</td><td style="font-size: 7pt; 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">Total current assets</td><td>&#160;</td>
    <td style="text-align: center">&#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:CurrentAssets" scale="3" unitRef="mxn" id="ixv-26758">46,467,738</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:CurrentAssets" scale="3" unitRef="mxn" id="ixv-26759">41,735,669</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="font-size: 7pt; vertical-align: bottom; ">
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: center">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt; text-align: right">&#160;</td><td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt; text-align: right">&#160;</td><td style="font-size: 7pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Non-current related parties&#8217; receivables</td><td>&#160;</td>
    <td style="text-align: center">20</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:NoncurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-26760">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="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-26761">648,281</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Non-current loans to related parties</td><td>&#160;</td>
    <td style="text-align: center">20</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:NonCurrentLoansToRelatedParties" scale="3" unitRef="mxn" id="ixv-26762">1,260,290</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:NonCurrentLoansToRelatedParties" scale="3" unitRef="mxn" id="ixv-26763">1,169,930</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: left">Non-current inventory, net</td><td>&#160;</td>
    <td style="text-align: center">9</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:NoncurrentInventories" scale="3" unitRef="mxn" id="ixv-26764">1,688,890</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:NoncurrentInventories" scale="3" unitRef="mxn" id="ixv-26765">1,519,929</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Property, plant and equipment, net</td><td>&#160;</td>
    <td style="text-align: center">10</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:PropertyPlantAndEquipment" scale="3" unitRef="mxn" id="ixv-26766">19,630,424</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:PropertyPlantAndEquipment" scale="3" unitRef="mxn" id="ixv-26767">17,953,857</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: left">Investments in financial instruments</td><td>&#160;</td>
    <td style="text-align: center">11</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:InvestmentsInFinancialInstruments" scale="3" unitRef="mxn" id="ixv-26768">1,340,173</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" name="simecb:InvestmentsInFinancialInstruments" scale="3" unitRef="mxn" id="ixv-26769">1,461,865</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Intangible assets and other non-current assets, net</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">12</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <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:IntangibleAssetsAndGoodwill" scale="3" unitRef="mxn" id="ixv-26770">2,262,605</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="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsAndGoodwill" scale="3" unitRef="mxn" id="ixv-26771">2,298,081</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; padding-bottom: 1.5pt">Total of active not circulating</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; 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">&#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:ActiveNotCirculatingin" scale="3" unitRef="mxn" id="ixv-26772">26,830,663</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:ActiveNotCirculatingin" scale="3" unitRef="mxn" id="ixv-26773">25,051,943</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: left; padding-bottom: 4pt">Total assets</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn" id="ixv-26774">73,298,401</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</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:Assets" scale="3" unitRef="mxn" id="ixv-26775">66,787,612</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="font-size: 7pt; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: center">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt; text-align: right">&#160;</td><td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt; text-align: right">&#160;</td><td style="font-size: 7pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left">Liabilities and stockholders&#8217; equity</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Current liabilities:</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Short-term debt</td><td>&#160;</td>
    <td style="text-align: center">13</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ShorttermBorrowings" scale="3" unitRef="mxn" id="ixv-26776">6,194</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ShorttermBorrowings" scale="3" unitRef="mxn" id="ixv-26777">5,102</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: left">Accounts payable trade</td><td>&#160;</td>
    <td style="text-align: center">14</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:TradeAndOtherCurrentPayables" scale="3" unitRef="mxn" id="ixv-26778">4,166,934</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:TradeAndOtherCurrentPayables" scale="3" unitRef="mxn" id="ixv-26779">7,443,227</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Related parties payable</td><td>&#160;</td>
    <td style="text-align: center">20</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:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-26780">3,440,331</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:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-26781">2,755,255</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: left">Other accounts payable and accrued liabilities</td><td>&#160;</td>
    <td style="text-align: center">14</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:CurrentAccruedExpensesAndOtherCurrentLiabilities" scale="3" unitRef="mxn" id="ixv-26782">434,377</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:CurrentAccruedExpensesAndOtherCurrentLiabilities" scale="3" unitRef="mxn" id="ixv-26783">438,664</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Payable tax</td><td>&#160;</td>
    <td style="text-align: center">&#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:OtherCurrentPayables" scale="3" unitRef="mxn" id="ixv-26784">1,415,389</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:OtherCurrentPayables" scale="3" unitRef="mxn" id="ixv-26785">1,578,000</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: left; padding-bottom: 1.5pt">Income tax</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; 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">&#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:CurrentTaxLiabilitiesCurrent" scale="3" unitRef="mxn" id="ixv-26786">736,699</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:CurrentTaxLiabilitiesCurrent" scale="3" unitRef="mxn" id="ixv-26787">750,639</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="font-size: 7pt; vertical-align: bottom; ">
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: center">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt; text-align: right">&#160;</td><td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt; text-align: right">&#160;</td><td style="font-size: 7pt; 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; padding-bottom: 1.5pt">Total current liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; 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">&#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:CurrentLiabilities" scale="3" unitRef="mxn" id="ixv-26788">10,199,924</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="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentLiabilities" scale="3" unitRef="mxn" id="ixv-26789">12,970,887</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="font-size: 7pt; vertical-align: bottom; ">
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: center">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt; text-align: right">&#160;</td><td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt; text-align: right">&#160;</td><td style="font-size: 7pt; 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">Non-current liabilities:</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Employee benefits</td><td>&#160;</td>
    <td style="text-align: center">15</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:NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" scale="3" unitRef="mxn" id="ixv-26790">177,000</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:NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" scale="3" unitRef="mxn" id="ixv-26791">185,174</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-align: left">Deferred income tax</td><td>&#160;</td>
    <td style="text-align: center">16</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:DeferredTaxLiabilities" scale="3" unitRef="mxn" id="ixv-26792">3,668,882</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:DeferredTaxLiabilities" scale="3" unitRef="mxn" id="ixv-26793">3,823,686</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Other liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; 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">&#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:OtherNoncurrentLiabilities" scale="3" unitRef="mxn" id="ixv-26794">10,583</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:OtherNoncurrentLiabilities" scale="3" unitRef="mxn" id="ixv-26795">2,400</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="font-size: 7pt; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: center">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt; text-align: right">&#160;</td><td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt; text-align: right">&#160;</td><td style="font-size: 7pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Non-current liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; 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">&#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:NoncurrentLiabilities" scale="3" unitRef="mxn" id="ixv-26796">3,856,465</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:NoncurrentLiabilities" scale="3" unitRef="mxn" id="ixv-26797">4,011,260</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="font-size: 7pt; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: center">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt; text-align: right">&#160;</td><td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt; text-align: right">&#160;</td><td style="font-size: 7pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; 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">&#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:Liabilities" scale="3" unitRef="mxn" id="ixv-26798">14,056,389</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="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn" id="ixv-26799">16,982,147</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="font-size: 7pt; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: center">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt; text-align: right">&#160;</td><td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt; text-align: right">&#160;</td><td style="font-size: 7pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Contingencies and Commitments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">25 and 26</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <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-4">-</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-5">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="font-size: 7pt; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: center">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt; text-align: right">&#160;</td><td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt; text-align: right">&#160;</td><td style="font-size: 7pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left">Stockholders&#8217; equity:</td><td>&#160;</td>
    <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></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Capital stock</td><td>&#160;</td>
    <td style="text-align: center">17</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:IssuedCapital" scale="3" unitRef="mxn" id="ixv-26800">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="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IssuedCapital" scale="3" unitRef="mxn" id="ixv-26801">2,832,268</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Additional paid-in capital</td><td>&#160;</td>
    <td style="text-align: center">&#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:AdditionalPaidinCapital" scale="3" unitRef="mxn" id="ixv-26802">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="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdditionalPaidinCapital" scale="3" unitRef="mxn" id="ixv-26803">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: left">Retained earnings</td><td>&#160;</td>
    <td style="text-align: center">&#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:RetainedEarnings" scale="3" unitRef="mxn" id="ixv-26804">52,872,673</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:RetainedEarnings" scale="3" unitRef="mxn" id="ixv-26805">42,384,854</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Reserve for repurchase and recoloration of shares</td><td>&#160;</td>
    <td style="text-align: center">&#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:RepurchaseOfOwnCapitalStockReserve" scale="3" unitRef="mxn" id="ixv-26806">2,518,184</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:RepurchaseOfOwnCapitalStockReserve" scale="3" unitRef="mxn" id="ixv-26807">2,644,680</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: left; padding-bottom: 1.5pt">Accumulated Other comprehensive income (loss), net</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">19</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <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:AccumulatedOtherComprehensiveIncome" scale="3" sign="-" unitRef="mxn" id="ixv-26808">3,584,570</ix:nonFraction></td><td style="padding-bottom: 1pt; 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:AccumulatedOtherComprehensiveIncome" scale="3" sign="-" unitRef="mxn" id="ixv-26809">2,656,411</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="font-size: 7pt; vertical-align: bottom; ">
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: center">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt; text-align: right">&#160;</td><td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt; text-align: right">&#160;</td><td style="font-size: 7pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total controlling interest</td><td>&#160;</td>
    <td style="text-align: center">&#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:EquityAttributableToOwnersOfParent" scale="3" unitRef="mxn" id="ixv-26810">59,213,788</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:EquityAttributableToOwnersOfParent" scale="3" unitRef="mxn" id="ixv-26811">49,780,624</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Non-controlling interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">18</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <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:NoncontrollingInterests" scale="3" unitRef="mxn" id="ixv-26812">28,224</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:NoncontrollingInterests" scale="3" unitRef="mxn" id="ixv-26813">24,841</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="font-size: 7pt; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: center">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt; text-align: right">&#160;</td><td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt; text-align: right">&#160;</td><td style="font-size: 7pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total stockholders&#8217; equity</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; 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">&#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:Equity" scale="3" unitRef="mxn" id="ixv-26814">59,242,012</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:Equity" scale="3" unitRef="mxn" id="ixv-26815">49,805,465</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="font-size: 7pt; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: center">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt; text-align: right">&#160;</td><td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt">&#160;</td>
    <td style="font-size: 7pt; text-align: left">&#160;</td><td style="font-size: 7pt; text-align: right">&#160;</td><td style="font-size: 7pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 4pt">Total liabilities and stockholders&#8217; equity</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:EquityAndLiabilities" scale="3" unitRef="mxn" id="ixv-26816">73,298,401</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</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:EquityAndLiabilities" scale="3" unitRef="mxn" id="ixv-26817">66,787,612</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: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Notes are part of these consolidated financial
statements.</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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 109; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></span></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="f_003"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Grupo Simec, S.A.B. de C.V. and Subsidiaries</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(A subsidiary of Industrias CH, S.A.B. de C.V.)</b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>For the years ended December 31, 2024, 2023
and 2022</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(In thousands of Mexican pesos, except income
per share figures)</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" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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 style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Note</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">2024</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">2023</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">2022</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>&#160;</td>
    <td style="text-align: center">&#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="text-indent: -0.125in; padding-left: 0.125in; width: 52%; text-align: left">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 11%; text-align: center">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="3" unitRef="mxn" id="ixv-26818">33,657,672</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="3" unitRef="mxn" id="ixv-26819">41,139,248</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="3" unitRef="mxn" id="ixv-26820">54,159,247</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; padding-bottom: 1.5pt">Cost of sales</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">21</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <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" id="ixv-26821">26,032,751</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn" id="ixv-26822">31,100,106</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn" id="ixv-26823">39,683,861</ix:nonFraction></td><td style="padding-bottom: 1pt; 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">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; font-weight: bold; text-align: left; padding-left: 0.25in">Gross profit</td><td>&#160;</td>
    <td style="text-align: center">&#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" id="ixv-26824">7,624,921</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" unitRef="mxn" id="ixv-26825">10,039,142</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" unitRef="mxn" id="ixv-26826">14,475,386</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: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-align: left">Administrative expenses</td><td>&#160;</td>
    <td style="text-align: center">21</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" id="ixv-26827">2,602,511</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn" id="ixv-26828">2,317,058</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn" id="ixv-26829">2,456,700</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 (expense), net</td><td>&#160;</td>
    <td style="text-align: center">22</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:OtherOperatingIncomeExpense" scale="3" unitRef="mxn" id="ixv-26830">278,683</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherOperatingIncomeExpense" scale="3" sign="-" unitRef="mxn" id="ixv-26831">119,546</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherOperatingIncomeExpense" scale="3" unitRef="mxn" id="ixv-26832">71,845</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">Interest income and dividends</td><td>&#160;</td>
    <td style="text-align: center">&#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:AdjustmentsForInterestIncome" scale="3" unitRef="mxn" id="ixv-26833">1,618,751</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForInterestIncome" scale="3" unitRef="mxn" id="ixv-26834">931,866</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForInterestIncome" scale="3" unitRef="mxn" id="ixv-26835">445,879</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: center">&#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:InterestExpense" scale="3" unitRef="mxn" id="ixv-26836">3,733</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestExpense" scale="3" unitRef="mxn" id="ixv-26837">153,729</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestExpense" scale="3" unitRef="mxn" id="ixv-26838">56,352</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">Gain (Loss) on financial instruments</td><td>&#160;</td>
    <td style="text-align: center">&#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:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax" scale="3" unitRef="mxn" id="ixv-26839">68,119</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax" scale="3" unitRef="mxn" id="ixv-26840">64,436</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax" scale="3" sign="-" unitRef="mxn" id="ixv-26841">778,649</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; padding-bottom: 1.5pt">Foreign exchange loss, net</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; 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">&#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" id="ixv-26842">5,556,389</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" sign="-" unitRef="mxn" id="ixv-26843">2,431,000</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" sign="-" unitRef="mxn" id="ixv-26844">540,828</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; font-weight: bold; text-align: left; padding-left: 0.25in">Income before income taxes</td><td>&#160;</td>
    <td style="text-align: center">&#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:ProfitLossBeforeTax" scale="3" unitRef="mxn" id="ixv-26845">12,540,619</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn" id="ixv-26846">6,014,111</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn" id="ixv-26847">11,160,581</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: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-align: left; padding-bottom: 1.5pt">Income taxes</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">16</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <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" id="ixv-26848">2,060,123</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncomeTaxExpense" scale="3" unitRef="mxn" id="ixv-26849">1,739,998</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncomeTaxExpense" scale="3" unitRef="mxn" id="ixv-26850">3,299,522</ix:nonFraction></td><td style="padding-bottom: 1pt; 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">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; font-weight: bold; text-align: left; padding-bottom: 1.5pt; padding-left: 0.25in">Net income for the year</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; 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">&#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" id="ixv-26851">10,480,496</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" unitRef="mxn" id="ixv-26852">4,274,113</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" unitRef="mxn" id="ixv-26853">7,861,059</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">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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 comprehensive income:</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Translation effects of foreign subsidiaries</td><td>&#160;</td>
    <td style="text-align: center">&#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:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax" scale="3" sign="-" unitRef="mxn" id="ixv-26854">917,453</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax" scale="3" sign="-" unitRef="mxn" id="ixv-26855">2,663,542</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax" scale="3" sign="-" unitRef="mxn" id="ixv-26856">1,259,355</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; padding-bottom: 1.5pt">Other stock instruments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">19</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <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" unitRef="mxn" id="ixv-26857">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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" scale="3" unitRef="mxn" id="ixv-26858">289,560</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" scale="3" sign="-" unitRef="mxn" id="ixv-26859">317,267</ix:nonFraction></td><td style="padding-bottom: 1pt; 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">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-align: left; padding-bottom: 1.5pt">Total other comprehensive income for the year.</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; 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">&#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" id="ixv-26860">917,453</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncome" scale="3" sign="-" unitRef="mxn" id="ixv-26861">2,373,982</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncome" scale="3" sign="-" unitRef="mxn" id="ixv-26862">1,576,622</ix:nonFraction></td><td style="padding-bottom: 1pt; 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">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; font-weight: bold; text-align: left; padding-bottom: 4pt; padding-left: 0.25in">Comprehensive income for the year, net of tax</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="text-align: center; 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:ComprehensiveIncome" scale="3" unitRef="mxn" id="ixv-26863">9,563,043</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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="3" unitRef="mxn" id="ixv-26864">1,900,131</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="3" unitRef="mxn" id="ixv-26865">6,284,437</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-align: left">Net income attributable to:</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Controlling interest</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossAttributableToOwnersOfParent" scale="3" unitRef="mxn" id="ixv-26866">10,487,819</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossAttributableToOwnersOfParent" scale="3" unitRef="mxn" id="ixv-26867">4,282,906</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossAttributableToOwnersOfParent" scale="3" unitRef="mxn" id="ixv-26868">7,862,671</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; padding-bottom: 1.5pt">Non-controlling interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; 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">&#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:ProfitLossAttributableToNoncontrollingInterests" scale="3" sign="-" unitRef="mxn" id="ixv-26869">7,323</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossAttributableToNoncontrollingInterests" scale="3" sign="-" unitRef="mxn" id="ixv-26870">8,793</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossAttributableToNoncontrollingInterests" scale="3" sign="-" unitRef="mxn" id="ixv-26871">1,612</ix:nonFraction></td><td style="padding-bottom: 1pt; 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">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; font-weight: bold; text-align: left; padding-bottom: 4pt; padding-left: 0.25in">Net income for the year</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="text-align: center; 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:ProfitLoss" scale="3" unitRef="mxn" id="ixv-26872">10,480,496</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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" unitRef="mxn" id="ixv-26873">4,274,113</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" unitRef="mxn" id="ixv-26874">7,861,059</ix:nonFraction></td><td style="padding-bottom: 4pt; 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: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-align: left">Comprehensive income for the year attributable to:</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Controlling interest</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent" scale="3" unitRef="mxn" id="ixv-26875">9,559,660</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent" scale="3" unitRef="mxn" id="ixv-26876">1,912,937</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent" scale="3" unitRef="mxn" id="ixv-26877">6,287,951</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; padding-bottom: 1.5pt">Non-controlling interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; 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">&#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" id="ixv-26878">3,383</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests" scale="3" sign="-" unitRef="mxn" id="ixv-26879">12,806</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests" scale="3" sign="-" unitRef="mxn" id="ixv-26880">3,514</ix:nonFraction></td><td style="padding-bottom: 1pt; 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">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; font-weight: bold; text-align: left; padding-bottom: 4pt; padding-left: 0.25in">Comprehensive income for the year</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="text-align: center; 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:ComprehensiveIncome" scale="3" unitRef="mxn" id="ixv-26881">9,563,043</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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="3" unitRef="mxn" id="ixv-26882">1,900,131</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="3" unitRef="mxn" id="ixv-26883">6,284,437</ix:nonFraction></td><td style="padding-bottom: 4pt; 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: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-align: left">Earnings per share:</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; padding-bottom: 4pt">Weighted average shares outstanding (in thousands of shares)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 4pt">&#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="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:WeightedAverageShares" scale="3" unitRef="shares" id="ixv-26884">461,389</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:WeightedAverageShares" scale="3" unitRef="shares" id="ixv-26885">461,741</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:WeightedAverageShares" scale="3" unitRef="shares" id="ixv-26886">462,375</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: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; padding-bottom: 4pt">Earnings per share for net income for the year attributable to controlling interest (expressed in pesos)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 4pt">4-n</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:BasicEarningsLossPerShare" scale="0" unitRef="mxnPershares" id="ixv-26887">22.71</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c6" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:BasicEarningsLossPerShare" scale="0" unitRef="mxnPershares" id="ixv-26888">9.28</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="c7" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:BasicEarningsLossPerShare" scale="0" unitRef="mxnPershares" id="ixv-26889">17.00</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: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Notes are part of these consolidated
financial statements.</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: Page; Sequence: 110; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></span></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">&#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"><b>Grupo Simec, S.A.B. de C.V. and Subsidiaries</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(A subsidiary of Industrias CH, S.A.B. de C.V.)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Consolidated Statements of Changes in Stockholders&#8217;
Equity</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>For the years ended December 31, 2024, 2023
and 2022</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(In thousands of Mexican pesos)</b></p><div>

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

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="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">Capital <br/> Stock</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">Additional<br/> paid-in<br/> capital</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">Retained<br/> earnings</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">Reserve repurchase and recoloration of shares</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">Accumulated<br/> Other<br/> comprehensive<br/> income (loss),<br/> net (Note 19)</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">Total<br/> controlling<br/> Interest</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">Non-<br/> controlling<br/> Interest</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; white-space: nowrap; font-weight: bold; text-align: center">Total<br/> stockholders&#8217;<br/> equity</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: 28%; font-weight: bold; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Balance at January 1, 2022</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 6%; text-align: right"><ix:nonFraction contextRef="c8" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26890">2,832,268</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 6%; text-align: right"><ix:nonFraction contextRef="c9" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26891">4,575,233</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="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 6%; text-align: right"><ix:nonFraction contextRef="c10" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26892">30,239,277</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 6%; text-align: right"><ix:nonFraction contextRef="c11" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26893">2,823,278</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="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 6%; text-align: right"><ix:nonFraction contextRef="c12" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26894">1,288,278</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 6%; text-align: right"><ix:nonFraction contextRef="c13" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26895">41,758,907</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="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 6%; text-align: right"><ix:nonFraction contextRef="c14" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26896">41,161</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 6%; text-align: right"><ix:nonFraction contextRef="c15" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26897">41,800,068</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-align: left; text-indent: -9pt; 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-indent: -9pt; padding-left: 9pt">Repurchase of own capital stock, 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">&#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="c16" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsToAcquireOrRedeemEntitysShares" scale="3" unitRef="mxn" id="ixv-26898">90,129</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="c17" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsToAcquireOrRedeemEntitysShares" scale="3" unitRef="mxn" id="ixv-26899">90,129</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsToAcquireOrRedeemEntitysShares" scale="3" unitRef="mxn" id="ixv-26900">90,129</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Comprehensive income (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">&#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="c18" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" scale="3" unitRef="mxn" id="ixv-26901">7,862,671</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="c19" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" scale="3" sign="-" unitRef="mxn" id="ixv-26902">1,574,720</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c17" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" scale="3" unitRef="mxn" id="ixv-26903">6,287,951</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="c20" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" scale="3" sign="-" unitRef="mxn" id="ixv-26904">3,514</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" scale="3" unitRef="mxn" id="ixv-26905">6,284,437</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: -9pt"><b>Balance
at December 31, 2022</b></p></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c21" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26906">2,832,268</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c22" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26907">4,575,233</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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c23" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26908">38,101,948</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c24" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26909">2,733,722</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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c25" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" sign="-" unitRef="mxn" id="ixv-26910">286,442</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c26" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26911">47,956,729</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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c27" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26912">37,647</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c28" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26913">47,994,376</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; text-indent: -9pt; 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-indent: -9pt; padding-left: 9pt">Repurchase of own capital stock, 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">&#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="c29" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsToAcquireOrRedeemEntitysShares" scale="3" unitRef="mxn" id="ixv-26914">89,042</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="c30" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsToAcquireOrRedeemEntitysShares" scale="3" unitRef="mxn" id="ixv-26915">89,042</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsToAcquireOrRedeemEntitysShares" scale="3" unitRef="mxn" id="ixv-26916">89,042</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: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Comprehensive income (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">&#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="c31" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" scale="3" unitRef="mxn" id="ixv-26917">4,282,906</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="c32" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" scale="3" sign="-" unitRef="mxn" id="ixv-26918">2,369,969</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c30" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" scale="3" unitRef="mxn" id="ixv-26919">1,912,937</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="c33" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" scale="3" sign="-" unitRef="mxn" id="ixv-26920">12,806</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" scale="3" unitRef="mxn" id="ixv-26921">1,900,131</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; padding-bottom: 1.5pt; padding-left: 9pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: -9pt"><b>Balance
at December 31, 2023</b></p></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c34" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26922">2,832,268</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c35" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26923">4,575,233</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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c36" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26924">42,384,854</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c37" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26925">2,644,680</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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c38" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" sign="-" unitRef="mxn" id="ixv-26926">2,656,411</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c39" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26927">49,780,624</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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c40" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26928">24,841</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26929">49,805,465</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-indent: -9pt; padding-left: 9pt">Repurchase of own capital stock, 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">&#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="c41" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsToAcquireOrRedeemEntitysShares" scale="3" unitRef="mxn" id="ixv-26930">126,496</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="c42" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsToAcquireOrRedeemEntitysShares" scale="3" unitRef="mxn" id="ixv-26931">126,496</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:PaymentsToAcquireOrRedeemEntitysShares" scale="3" unitRef="mxn" id="ixv-26932">126,496</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Comprehensive income (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">&#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="c43" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" scale="3" unitRef="mxn" id="ixv-26933">10,487,819</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="c44" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" scale="3" sign="-" unitRef="mxn" id="ixv-26934">928,159</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c42" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" scale="3" unitRef="mxn" id="ixv-26935">9,559,660</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="c45" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" scale="3" unitRef="mxn" id="ixv-26936">3,383</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:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" scale="3" unitRef="mxn" id="ixv-26937">9,563,043</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; text-indent: -9pt; 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Balance as of December 31, 2024</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c46" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26938">2,832,268</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c47" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26939">4,575,233</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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c48" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26940">52,872,673</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c49" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26941">2,518,184</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c50" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" sign="-" unitRef="mxn" id="ixv-26942">3,584,570</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c51" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26943">59,213,788</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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c52" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-26944">28,224</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</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:Equity" scale="3" unitRef="mxn" id="ixv-26945">59,242,012</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: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Notes are part of these consolidated financial
statements.</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: Page; Sequence: 111; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></span></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">&#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"><b>Grupo Simec, S.A.B. de C.V. and Subsidiaries</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>(A Subsidiary of Industrias CH, S.A.B. de C.V.)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Consolidated Statements of Cash Flows </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>For the years ended December 31, 2024, 2023
and 2022</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>(In thousands of Mexican pesos)</b></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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="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">2024</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">2023</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">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#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">
    <td style="font-weight: bold; text-align: left">Operating activities:</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: 64%; text-align: left; text-indent: -0.25in; padding-left: 0.25in">Net income for the year</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" unitRef="mxn" id="ixv-26946">10,480,496</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" unitRef="mxn" id="ixv-26947">4,274,113</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" unitRef="mxn" id="ixv-26948">7,861,059</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.25in; padding-left: 0.25in">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: left; text-indent: -0.25in; padding-left: 27pt">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" id="ixv-26949">1,066,382</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationAndAmortisationExpense" scale="3" unitRef="mxn" id="ixv-26950">1,035,244</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationAndAmortisationExpense" scale="3" unitRef="mxn" id="ixv-26951">1,116,872</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.25in; padding-left: 27pt">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" sign="-" unitRef="mxn" id="ixv-26952">8,174</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" scale="3" unitRef="mxn" id="ixv-26953">16,116</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" scale="3" unitRef="mxn" id="ixv-26954">6,532</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: left; text-indent: -0.25in; padding-left: 27pt">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" id="ixv-26955">1,618,751</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForInterestIncome" scale="3" unitRef="mxn" id="ixv-26956">931,866</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForInterestIncome" scale="3" unitRef="mxn" id="ixv-26957">445,879</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.25in; padding-left: 27pt">(Gain) Loss in financial instruments</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:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" scale="3" unitRef="mxn" id="ixv-26958">68,119</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" scale="3" unitRef="mxn" id="ixv-26959">64,436</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" scale="3" sign="-" unitRef="mxn" id="ixv-26960">778,649</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: left; text-indent: -0.25in; padding-left: 27pt">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" id="ixv-26961">3,733</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForInterestExpense" scale="3" unitRef="mxn" id="ixv-26962">153,729</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForInterestExpense" scale="3" unitRef="mxn" id="ixv-26963">56,352</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -0.25in; padding-left: 27pt">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="ifrs-full:AdjustmentsForIncomeTaxExpense" scale="3" unitRef="mxn" id="ixv-26964">2,060,123</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncomeTaxExpense" scale="3" unitRef="mxn" id="ixv-26965">1,739,998</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncomeTaxExpense" scale="3" unitRef="mxn" id="ixv-26966">3,299,522</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; text-indent: -0.25in; padding-left: 0.25in">&#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" id="ixv-26967">11,915,690</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForReconcileProfitLoss" scale="3" unitRef="mxn" id="ixv-26968">6,222,898</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForReconcileProfitLoss" scale="3" unitRef="mxn" id="ixv-26969">12,673,107</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.25in; padding-left: 0.25in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-indent: -0.25in; padding-left: 27pt">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: left; text-indent: -0.25in; padding-left: 27pt">Decrease (Increase) 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" id="ixv-26970">1,206,217</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" scale="3" unitRef="mxn" id="ixv-26971">653,286</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" scale="3" sign="-" unitRef="mxn" id="ixv-26972">440,424</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: left; text-indent: -0.25in; padding-left: 27pt">Decrease (Increase) in Related parties&#8217; 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" id="ixv-26973">102,379</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" scale="3" sign="-" unitRef="mxn" id="ixv-26974">68,247</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" scale="3" sign="-" unitRef="mxn" id="ixv-26975">69,476</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.25in; padding-left: 27pt">Decrease (Increase) 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" unitRef="mxn" id="ixv-26976">357,577</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDecreaseIncreaseInInventories" scale="3" unitRef="mxn" id="ixv-26977">1,608,776</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDecreaseIncreaseInInventories" scale="3" sign="-" unitRef="mxn" id="ixv-26978">1,541,781</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: left; text-indent: -0.25in; padding-left: 27pt">(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" unitRef="mxn" id="ixv-26979">1,666,948</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" scale="3" sign="-" unitRef="mxn" id="ixv-26980">74,814</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" scale="3" sign="-" unitRef="mxn" id="ixv-26981">204,519</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.25in; padding-left: 27pt">(Decrease) Increase 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" sign="-" unitRef="mxn" id="ixv-26982">5,472,293</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable" scale="3" sign="-" unitRef="mxn" id="ixv-26983">2,187,193</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable" scale="3" unitRef="mxn" id="ixv-26984">2,375,610</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: left; text-indent: -0.25in; padding-left: 27pt">Increase (Decrease) in Related parties&#8217; 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" unitRef="mxn" id="ixv-26985">685,076</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" scale="3" unitRef="mxn" id="ixv-26986">62,799</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" scale="3" sign="-" unitRef="mxn" id="ixv-26987">8,453</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.25in">Increase (Decrease) 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:AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes" scale="3" sign="-" unitRef="mxn" id="ixv-26988">2,296,047</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes" scale="3" sign="-" unitRef="mxn" id="ixv-26989">1,954,210</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c7" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes" scale="3" sign="-" unitRef="mxn" id="ixv-26990">3,834,758</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.25in; padding-left: 0.25in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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: left; padding-bottom: 1.5pt; text-indent: -0.25in; padding-left: 0.5in">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" id="ixv-26991">5,548,355</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInOperatingActivities" scale="3" unitRef="mxn" id="ixv-26992">4,263,295</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInOperatingActivities" scale="3" unitRef="mxn" id="ixv-26993">8,949,306</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; text-indent: -0.25in; padding-left: 0.25in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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: left; text-indent: -0.25in; padding-left: 0.25in">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; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.25in; padding-left: 27pt">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" id="ixv-26994">2,126,962</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" scale="3" unitRef="mxn" id="ixv-26995">2,492,673</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" scale="3" unitRef="mxn" id="ixv-26996">1,696,485</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.25in; padding-left: 27pt">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" sign="-" unitRef="mxn" id="ixv-26997">162,319</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DecreaseIncreaseInOtherNoncurrentAssets" scale="3" sign="-" unitRef="mxn" id="ixv-26998">301,913</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DecreaseIncreaseInOtherNoncurrentAssets" scale="3" unitRef="mxn" id="ixv-26999">32,758</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: left; text-indent: -0.25in; padding-left: 27pt">Acquisition of other equity instruments</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:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" scale="3" unitRef="mxn" id="ixv-27000">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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" scale="3" unitRef="mxn" id="ixv-27001">88,642</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" scale="3" unitRef="mxn" id="ixv-27002">2,075,872</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.25in; padding-left: 27pt">Gain (Loss) on financial instruments</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:GainLossOnFinancialInstruments" scale="3" sign="-" unitRef="mxn" id="ixv-27003">68,119</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:GainLossOnFinancialInstruments" scale="3" sign="-" unitRef="mxn" id="ixv-27004">64,436</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="simecb:GainLossOnFinancialInstruments" scale="3" unitRef="mxn" id="ixv-27005">778,649</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: left; padding-bottom: 1.5pt; text-indent: -0.25in; padding-left: 27pt">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" id="ixv-27006">1,618,751</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestReceivedClassifiedAsInvestingActivities" scale="3" unitRef="mxn" id="ixv-27007">931,866</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestReceivedClassifiedAsInvestingActivities" scale="3" unitRef="mxn" id="ixv-27008">445,879</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.25in; padding-left: 0.25in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; padding-bottom: 1.5pt; text-indent: -0.25in; padding-left: 0.5in">Net cash flows (used) 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" id="ixv-27009">277,773</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInInvestingActivities" scale="3" sign="-" unitRef="mxn" id="ixv-27010">1,283,100</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInInvestingActivities" scale="3" sign="-" unitRef="mxn" id="ixv-27011">4,137,885</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.25in; padding-left: 0.25in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-indent: -0.25in; padding-left: 0.25in">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; ">
    <td style="text-align: left; text-indent: -0.25in; padding-left: 27pt">Loan from related parties</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:CashAdvancesAndLoansFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27012">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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashAdvancesAndLoansFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27013">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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashAdvancesAndLoansFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27014">2,381,464</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: left; text-indent: -0.25in; padding-left: 27pt">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="simecb:RepurchaseAndPlacementOfOwnCapitalStocksNet" scale="3" unitRef="mxn" id="ixv-27015">126,495</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RepurchaseAndPlacementOfOwnCapitalStocksNet" scale="3" unitRef="mxn" id="ixv-27016">89,041</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RepurchaseAndPlacementOfOwnCapitalStocksNet" scale="3" unitRef="mxn" id="ixv-27017">90,129</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -0.25in; padding-left: 27pt">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="ifrs-full:InterestPaidClassifiedAsFinancingActivities" scale="3" unitRef="mxn" id="ixv-27018">3,733</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestPaidClassifiedAsFinancingActivities" scale="3" unitRef="mxn" id="ixv-27019">153,729</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestPaidClassifiedAsFinancingActivities" scale="3" unitRef="mxn" id="ixv-27020">56,352</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt; text-indent: -0.25in; padding-left: 0.5in">Net cash flows used (provided) 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" id="ixv-27021">130,228</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInFinancingActivities" scale="3" sign="-" unitRef="mxn" id="ixv-27022">242,770</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInFinancingActivities" scale="3" unitRef="mxn" id="ixv-27023">2,234,983</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.25in; padding-left: 0.25in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-indent: -0.25in; padding-left: 27pt">Increase 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" id="ixv-27024">5,140,354</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseInCashAndCashEquivalents" scale="3" unitRef="mxn" id="ixv-27025">2,737,425</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseInCashAndCashEquivalents" scale="3" unitRef="mxn" id="ixv-27026">7,046,404</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.25in; padding-left: 0.25in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-indent: -0.25in; padding-left: 0.25in">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="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="3" unitRef="mxn" id="ixv-27027">23,584,335</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="c28" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="3" unitRef="mxn" id="ixv-27028">21,546,386</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="c15" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="3" unitRef="mxn" id="ixv-27029">15,130,192</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.25in; padding-left: 0.25in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.25in">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" id="ixv-27030">433,538</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents" scale="3" sign="-" unitRef="mxn" id="ixv-27031">699,476</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents" scale="3" sign="-" unitRef="mxn" id="ixv-27032">630,210</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.25in; padding-left: 0.25in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; padding-bottom: 4pt; text-indent: -0.25in; padding-left: 45pt">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="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="3" unitRef="mxn" id="ixv-27033">29,158,227</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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="3" unitRef="mxn" id="ixv-27034">23,584,335</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c28" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="3" unitRef="mxn" id="ixv-27035">21,546,386</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: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Notes are part of these consolidated
financial statements.</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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 112; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></span></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="f_006"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Grupo Simec, S.A.B. de C.V. and Subsidiaries</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(A Subsidiary of Industrias CH, S.A.B. de C.V.)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Notes to the Consolidated Financial Statements</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>For years ended December 31, 2024, 2023 and
2022</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(In thousands of Mexican pesos, except foreign
currency and where indicated)</b></p><div>

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

</div><ix:nonNumeric contextRef="c0" escape="true" name="simecb:DisclosureOfNatureOfBusinessExplanatory" id="ixv-17354"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Grupo Simec, S.A.B. de C.V. is a&#160;<i>stock
exchange corporation</i>&#160;with&#160;<i>variable equity,</i>&#160;constituted under the laws of Mexico on August 22, 1990, with a duration
of <ix:nonNumeric contextRef="c0" format="ixt-sec:duryear" name="simecb:StockExchangeTerm" id="ixv-27036">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.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The main activity of Grupo Simec, S.A.B.
de C.V. and its subsidiaries (Simec or the Company) is manufacturing, processing and distribution of steel and steel alloys products in
Mexico, the United States of America (USA) and Brazil.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Shares of the Company are listed on
the Mexican Stock Exchange (BMV) and the Company&#180;s American Depositary Receipts are listed on the New York Stock Exchange (NYSE).</p></ix:nonNumeric><div>

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

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory" id="ixv-17375"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; 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">a.</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">In
    2024, major investments have been made in Brazil: in the company GV do Brasil new steel mill and new rolling mill to bring production
    to 500 thousand tons of steel, mainly for the production of rebar, for whose construction the estimated completion date is November
    2026; in the company Companhia Siderurgica do Espirito Santo S.A., investments will be made to increase to 500 thousand tons the
    production of rebar and the production of special steels, the installation of equipment has an estimated completion date of July
    2025.</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">b.</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">In
    August 2023, the Company announced the decision to cease operations indefinitely at its plants located in the United States of America;
    cessation that took place in October 2023. This included its production plant in Canton, Ohio, and its rolling mills located in Solon,
    Massillon, and Lackawanna, all of which are expected to remain inactive unless economic conditions change. &#160;Relationships with
    clients have been maintained in accordance with the respective contracts, which will be served from the plants located in Mexico,
    in the case of special SBQ steels they will be served from the plant located in Apizaco, Tlaxcala, Mexico. When the plants closed,
    the workers who provided their services to the company were liquidated; it has a minimum level of personnel to sell the existing
    inventory; as well as, provide maintenance and security to existing assets and properties. On the other hand, the plants and some
    inventories expert valuations were carried out in order to review whether a possible deterioration in these assets would have to
    be recorded. The client portfolio was also reviewed, on which the estimate for expected credit losses was additionally increased.</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">In
    2024, the Canton plant and its three rolling mills located in Solon, Massillon, and Lackawanna, did not resume production but continued
    to operate with minimal staff solely to sell remaining finished products and scrap and to safeguard existing assets and properties..
    Additionally, in 2024, the company repaid significant liabilities using its own resources and contributions from Grupo Simec, S.A.B.
    de C.V. Likewise, in the future, Grupo Simec, S.A.B. de C.V. will continue to contribute according to the plant&#8217;s needs.</span></td></tr>
  </table></ix:nonNumeric><div>

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

</div><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfInitialApplicationOfStandardsOrInterpretations-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations" id="ixv-17427"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company&#8217;s financial statements
for the periods presented have been prepared in accordance with International Financial Reporting Standards (IFRS) issued by the International
Accounting Standards Board (IASB). IFRS also include all current International Accounting Standards (IAS), as well as all related interpretations
issued by the IFRS Interpretations Committee, including those previously issued by the Standing Interpretations Committee. The Company
applied IFRS in effect as of December 31, 2024.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The following amendments and standards
are not yet effective, the Company is evaluating the impact they may have on its financial statements.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Amendments to IFRS 9.- Financial Instruments
and IFRS 7.- Financial Instruments: Disclosures, regarding the classification and measurement of financial instruments.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">These amendments establish the requirements
as to when a financial liability can be derecognized when settled by electronic transfer, as well as when cash flows can be considered
as simply payments of principal and interest and, therefore, the ability to classify assets at amortized cost.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">While the Group is still assessing
the impacts, the current expectation is that the amendments related to the timing of derecognition of liabilities may affect the Group&#8217;s
financial liabilities, however, the amendments related to the classification of financial assets are not expected to have an impact on
the Group. The amendments are applicable to the 2026 financial statements.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">IFRS 18 Presentation and Disclosure
of Financial Statements.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">This standard will replace IAS 1 Presentation
of Financial Statements. Although many of the requirements will remain in force, the new standard will affect the presentation of the
Income Statement and, consequently, the Statement of Cash Flows. It will also require the disclosure of management performance indicators
and may affect the level of aggregation and disaggregation in the main financial statements and notes.</p></ix:nonNumeric><div>

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


</div><!-- Field: Page; Sequence: 113; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></span></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 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><ix:continuation id="_DescriptionOfInitialApplicationOfStandardsOrInterpretations-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">IFRS 18 applies to periods beginning
on or after January 1, 2027 and will be applied retrospectively. The Group is still evaluating the impact that IFRS 18 could have on its
financial statements.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">There are no other new standards or
amendments that are expected to have a material impact on the Group.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Creation of the International Sustainability
Standards Board (ISSB)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">This board was created by the IFRS
Foundation with the objective of developing high quality global sustainability disclosure standards that provide investors and other capital
market participants with information on sustainability-related risks and opportunities.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Standards Issued by ISSB</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">To date, the ISSB has issued two main
standards:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; border-spacing: 0px;" width="100%"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in">1.</td><td style="text-align: justify">IFRS S1: General Requirements for Disclosure of Sustainability-Related Financial Information.</td></tr></table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; border-spacing: 0px;" width="100%"><tr style="vertical-align: top">
<td style="width: 0.75in"/><td style="width: 0.25in">o</td><td style="text-align: justify">This standard requires entities to disclose information about all risks and opportunities related to sustainability
that could reasonably affect cash flows, access to financing or the cost of capital in the short, medium or long term.</td></tr></table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; border-spacing: 0px;" width="100%"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in">2.</td><td style="text-align: justify">IFRS S2: Climate-Related Disclosures.</td></tr></table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; border-spacing: 0px;" width="100%"><tr style="vertical-align: top">
<td style="width: 0.75in"/><td style="width: 0.25in">o</td><td style="text-align: justify">This standard requires entities to disclose information about physical and transitional risks, as well
as weather-related opportunities that may reasonably affect cash flows, access to financing or the cost of capital in the short, medium
or long term.</td></tr></table>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Validity in Mexico</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As of 2025, all issuers in Mexico will
be required to adopt the International Sustainability Standards IFRS S1 and S2. The National Banking and Securities Commission has established
that these standards will be mandatory to strengthen transparency and align disclosure of ESG (environmental, social and governance) risks
and opportunities with global best practices. This initiative represents a fundamental change in the way Mexican companies report their
sustainability performance, improving the quality of information available to investors and facilitating access to sustainable financing.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company has been taking the appropriate
measures to comply with these new Sustainability Standards.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Simec is evaluating the impact
that these changes could have on its financial statements.</p></ix:continuation><div>

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

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" id="ixv-17512"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The consolidated financial statements
have been prepared in accordance with IFRS as discussed in Note 3, based on historical costs. Historical cost is generally based on the
fair value of the consideration given in exchange for assets.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Consolidation basis - 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.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Within the consolidation process, adjustments
are made to the financial statements of the subsidiaries to adapt their accounting policies so that they are aligned with those used by
the Company. All significant intercompany transactions and balances between the consolidated companies are eliminated during consolidation.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Changes in investments in subsidiaries
of the Company that do not result in a loss of control are recorded as equity transactions. The book value of the company&#8217;s non-controlling
investments and shares is adjusted to reflect changes in the corresponding investments in subsidiaries. Any difference between the amount
by which non-controlling shares are adjusted and the fair value of the consideration paid or received is recognized directly and is attributed
to the owners of the company.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">When the company loses control of a
subsidiary, the profit or loss in the provision is calculated as the difference between (i) the sum of the fair value of the consideration
received and the fair value of any retained ownership interest and (ii) the prior book value of assets (including commercial credit) and
liabilities of the subsidiary and any non-controlling participation. The amounts previously recognized in other comprehensive income items
related to the subsidiary are recorded (that is, reclassified to profit or loss or transferred directly to retained earnings) in the same
manner established for the case of the disposal of significant assets or liabilities. The fair value of any investment retained by the
former subsidiary on the date of loss of control is regarded as the fair value for initial recognition in its subsequent accounting treatment,
according to IAS 39, financial instruments: Recognition and valuation, or, where appropriate, the cost in the initial recognition of an
investment in an associate or entity under joint control.</p></ix:nonNumeric><div>

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


</div><!-- Field: Page; Sequence: 114; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></span></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 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory" id="ixv-17546"><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_2" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As of December 31, 2024, and 2023,
the subsidiaries of Grupo Simec, S.A.B. de C.V. included in the consolidation are the following:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Percentage of equity owned</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#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">2024</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">2023</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">Subsidiaries established in Mexico:</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: 76%; text-align: justify">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="c56" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27037">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="c57" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27038">99.99</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">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="c58" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27039">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="c59" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27040">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="text-align: justify">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="c60" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27041">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="c61" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27042">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">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="c62" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27043">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="c63" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27044">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="text-align: justify">Coordinadora de Servicios Sider&#250;rgicos de Calidad, S.A. de C.V. (7)</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_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="c65" 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; ">
    <td style="text-align: justify">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="c66" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27047">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="c67" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27048">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="text-align: justify">Procesadora Mexicali, S.A. de C.V. (7)</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" id="ix_22_fact" 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="c69" decimals="4" format="ixt:num-dot-decimal" id="ix_23_fact" 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="text-align: justify">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="c70" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27051">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="c71" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27052">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="text-align: justify">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="c72" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27053">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="c73" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27054">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Operadora de Servicios Sider&#250;rgicos de Tlaxcala, S.A.&#160;de C.V. (7)</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_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="c75" 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="text-align: justify">Operadora de Metales, S.A. de C.V. (7)</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_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="c77" 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="text-align: justify">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="c78" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27059">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="c79" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27060">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="text-align: justify">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="c80" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27061">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="c81" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27062">99.95</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">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="c82" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27063">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="c83" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27064">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="text-align: justify">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="c84" 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="c85" 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="text-align: justify">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="c86" 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="c87" 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="text-align: justify">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="c88" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27069">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="c89" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27070">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">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="c90" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27071">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="c91" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27072">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="text-align: justify">Simec International 6, S.A. de C.V. (7)</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_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="c93" 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="text-align: justify">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="c94" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27075">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="c95" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27076">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="text-align: justify">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="c96" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27077">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="c97" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27078">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Corporativos G&amp;DL, S.A. de C.V. (7)</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_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="c99" 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="text-align: justify">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="c100" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27081">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="c101" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27082">99.99</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">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="c102" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27083">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="c103" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27084">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="text-align: justify">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="c104" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27085">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="c105" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27086">99.99</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">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="c106" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27087">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="c107" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27088">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="text-align: justify">Aceros Especiales Simec Tlaxcala, S.A. de C.V. (7)</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" 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="c109" 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="text-align: justify">Gases Industriales de America, S.A. de C.V.</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" id="ixv-27091">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="c111" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27092">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="text-align: justify">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="c112" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27093">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="c113" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27094">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">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="c114" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27095">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="c115" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27096">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="text-align: justify">Sider&#250;rgicos Noroeste, S.A. de C.V.</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" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27097">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="c117" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27098">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Simec Sider&#250;rgico, S.A. de C.V.</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" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27099">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="c119" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27100">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="font-weight: bold; text-align: justify">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="text-align: justify">SimRep Corporation and Subsidiaries (3) (4) (5) (7)</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_8_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="c121" decimals="4" format="ixt:num-dot-decimal" id="ix_9_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="text-align: justify">Pacific Steel, Inc. (4)</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_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="c123" 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; ">
    <td style="text-align: justify">Pacific Steel Projects, Inc. (4) (7)</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_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="c125" 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>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Simec Steel, Inc. (4)</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_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="c127" 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; ">
    <td style="text-align: justify">Simec USA, Corp. (4)</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_16_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="c129" decimals="4" format="ixt:num-dot-decimal" id="ix_17_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="text-align: justify">Undershaft Investments, NV. (6)</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_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="c131" 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="text-align: justify">GV do Brasil Industria e Comercio de A&#231;o LTDA (2)</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_4_fact" 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="c133" decimals="4" format="ixt:num-dot-decimal" id="ix_5_fact" 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="text-align: justify">Companhia Siderurgica do Espiritu Santo S.A. (2)</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_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="c135" 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>
  </table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><ix:footnote id="ix_0_footnote" xml:lang="en-US"><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></ix:footnote></td></tr> </table>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td style="text-align: justify"><ix:footnote id="ix_1_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Companies located in Brazil.</span></ix:footnote></td></tr> </table>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td> <td style="text-align: justify"><ix:footnote id="ix_2_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ICH owns <ix:nonFraction contextRef="c53" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-27117">0.59</ix:nonFraction>% of the shares in this company at December 31, 2023.</span></ix:footnote></td></tr> </table>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td> <td style="text-align: justify"><ix:footnote id="ix_3_footnote" xml:lang="en-US"><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></ix:footnote></td></tr> </table>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</span></td> <td style="text-align: justify"><ix:footnote id="ix_4_footnote" xml:lang="en-US"><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></ix:footnote></td></tr> </table>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6)</span></td> <td style="text-align: justify"><ix:footnote id="ix_5_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Company established in Cura&#231;ao.</span></ix:footnote></td></tr> </table>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(7)</span></td> <td style="text-align: justify"><ix:footnote id="ix_6_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Companies that have lost the entire capital stock, except Procesadora Mexicali, S.A. de C.V. and Aceros Especiales Simec Tlaxcala, S.A. de C.V. which only have lost 2/3 of their capital stock.</span></ix:footnote></td></tr> </table></ix:continuation></ix:nonNumeric><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: center"></p><div>

</div><!-- Field: Page; Sequence: 115; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></span></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><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_3" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>Summary of the main accounting policies</b>
- The preparation of the consolidated financial statements requires the company&#8217;s management make certain estimates and use certain
assumptions to value some of the items in the financial statements and to make the disclosures required in the same. However, actual results
may differ from these estimates. The Company&#8217;s management, using its professional judgment, believes that the estimates made and
assumptions used were adequate under the circumstances. The significant accounting policies of the Company are those mentioned below:</p>

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

<ix:nonNumeric contextRef="c0" continuedAt="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_1" escape="true" name="simecb:DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory" id="ixv-18052"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><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>- 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></ix:nonNumeric>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_2" id="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The U.S. dollar (US Dollar or USD$)
was considered as the functional currency of all the U.S. subsidiaries and Brazilian real for subsidiaries established in Brazil; therefore,
the financial statements of these subsidiaries abroad were converted to Mexican pesos applying:</p></ix:continuation>

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

<ix:continuation continuedAt="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_3" id="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_2"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_4" id="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_3"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_5" id="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The conversion differences are carried
directly to the consolidated statements of comprehensive income as other comprehensive income under the caption translation effects of
foreign subsidiaries.</p></ix:continuation>

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

<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory" id="ixv-18089"><ix:continuation continuedAt="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_6" id="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Relevant exchange rates used in the
conversion of the financial statements of foreign subsidiaries were as follows (Mexican pesos per one U.S. dollar):</p></ix:continuation>

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

<ix:continuation continuedAt="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_7" id="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_6"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: justify; text-indent: -5.4pt; padding-left: 5.4pt">Current exchange rate as of December 31, 2024</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="2" format="ixt:num-dot-decimal" name="ifrs-full:ClosingForeignExchangeRate" scale="0" unitRef="pure" id="ixv-27118">20.51</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -5.4pt; padding-left: 5.4pt">Current exchange rate as of December 31, 2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ClosingForeignExchangeRate" scale="0" unitRef="pure" id="ixv-27119">16.89</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">Average exchange rate for the year ended December 31, 2024 (*)</td><td>&#160;</td>
    <td style="text-align: left">&#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">18.30</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Average exchange rate for the year ended December 31, 2023 (*)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c6" decimals="2" format="ixt:num-dot-decimal" id="ix_35_fact" name="ifrs-full:AverageForeignExchangeRate" scale="0" unitRef="pure">17.77</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; text-indent: -5.4pt; padding-left: 5.4pt">Current exchange rate as of May 12, 2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c136" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ClosingForeignExchangeRate" scale="0" unitRef="pure" id="ixv-27122">19.56</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table></ix:continuation>

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

<ix:continuation id="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_7"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"/> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(*)</span></td> <td style="text-align: justify"><ix:footnote id="ix_7_footnote" xml:lang="en-US"><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></ix:footnote></td></tr> </table></ix:continuation></ix:nonNumeric>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory" id="ixv-18136"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"/> <td style="width: 0.25in; text-align: justify"><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>- 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></ix:nonNumeric>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">At the date of acquisition, the identifiable
assets acquired and the liabilities assumed are recognized at their fair value, except:</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_2"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_3"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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></ix:continuation></ix:continuation><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

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

</div><!-- Field: Page; Sequence: 116; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></span></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><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_4" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_3"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Any excess of the cost of acquisition
for the Group&#8217;s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the associated
company recognized at the date of acquisition is recognized as goodwill. Goodwill is included in the carrying amount of the investment
and is assessed for impairment annually. Any excess of the Group&#8217;s interest in the net fair value of the assets, liabilities and
contingent liabilities over the cost of acquisition, after the reassessment, is immediately recognized in profit and loss.</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">When the consideration transferred
by the Company in a business combination includes assets or liabilities resulting from a contingent consideration arrangement, the contingent
consideration is measured at its acquisition-date fair value and later adjustments to the consideration are recognized against goodwill,
providing that it has arisen from reliable information on the fair value at the acquisition date and occur during the &#8216;measurement
period&#8217; (which cannot exceed one year from the acquisition date). All other subsequent adjustments are recognized in profit or loss.</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_7" id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The subsequent accounting for changes
in the fair value of the contingent estimates that do not qualify as measurement period adjustments depends on how the contingent consideration
is classified. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates. Contingencies classified
as assets or liabilities are remeasured at subsequent reporting dates in accordance with IAS 37, <i>Provisions, Contingent Liabilities
and Contingent Assets</i>, as appropriate, with the corresponding gain or loss being recognized in profit or loss.</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_8" id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">When a business combination is achieved
in stages, the Company&#8217;s previously held equity interest in the acquiree is remeasured to fair value at the acquisition date (i.e.
the date when the Company obtains control) and the resulting gain or loss, if any, is recognized in profit or loss. Amounts arising from
interests in the acquiree prior to the acquisition date that have been previously recognized in other comprehensive income (loss) are
reclassified to profit or loss where such treatment would be appropriate if that interest were disposed of.</p></ix:continuation>

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

<ix:continuation id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">If the initial accounting for a business
combination is incomplete by the end of the reporting period in which the combination occurs, the Company reports provisional amounts
for the items for which the accounting is incomplete. Those provisional amounts are adjusted during the measurement period, or additional
assets or liabilities are recognized, to reflect new information obtained about facts and circumstances that existed at the acquisition
date that, if known, would have affected the amounts recognized at that date.</p></ix:continuation>

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

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" id="ixv-18205"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"/> <td style="width: 0.25in; text-align: justify"><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>- Cash consists of deposits in bank accounts that do not generate interest. Cash equivalents consist 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></ix:nonNumeric>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation id="_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Temporary investments in equity instruments
are measured at the fair value prevailing at the date of the financial statements. Subsequent changes in the fair value are recognized
in profit or loss.</p></ix:continuation>

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

<ix:nonNumeric contextRef="c0" escape="true" name="simecb:DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses" id="ixv-18220"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"/> <td style="width: 0.25in; text-align: justify"><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>Estimates for expected credit losses</i></b> - 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></ix:nonNumeric>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForMeasuringInventories-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories" id="ixv-18232"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"/> <td style="width: 0.25in; text-align: justify"><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>- 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. Which is recorded in the statement of financial position and it&#180;s counterpart account in administration expenses.</span></td></tr> </table></ix:nonNumeric>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForMeasuringInventories-c0_cont_2" id="_DescriptionOfAccountingPolicyForMeasuringInventories-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company classifies raw material
inventory in the Consolidated Statements of Financial Position based on its expected consumption period, presenting as long-term inventories
those which in accordance with historical data and production trends will not be consumed in the short-term (one year).</p></ix:continuation></ix:continuation><div>

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

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

</div><!-- Field: Page; Sequence: 117; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></span></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><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_5" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_4"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForMeasuringInventories-c0_cont_3" id="_DescriptionOfAccountingPolicyForMeasuringInventories-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company classifies as long-term
inventory certain parts and rollers that, according to historical data and trends, showing that such inventories will not be consumed
in the short-term. The Company utilizes coke, a form of coal, as a raw material input to fuel its blast furnace which has been inactive
in Lorain, Ohio USA plant (see Note 9). The Company has <ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="simecb:QuantityOfInventories" scale="0" unitRef="Tons" id="ixv-27123">130,622</ix:nonFraction> metric tons (MT) of coke inventory valued at <ix:nonFraction contextRef="c4" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:InventoriesAtFairValueLessCostsToSell" scale="6" unitRef="mxn" id="ixv-27124">1,415</ix:nonFraction> million Mexican pesos
(average of USD$ <ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InventoriesAtFairValueLessCostsToSell" scale="0" unitRef="usd" id="ixv-27125">528</ix:nonFraction> /MT) on hand at December 31, 2024 and <ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="simecb:QuantityOfInventories" scale="0" unitRef="Tons" id="ixv-27126">130,622</ix:nonFraction> MT of coke inventory valued at <ix:nonFraction contextRef="c5" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:InventoriesAtFairValueLessCostsToSell" scale="6" unitRef="mxn" id="ixv-27127">1,249</ix:nonFraction> million Mexican pesos (average
of USD$ <ix:nonFraction contextRef="c28" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InventoriesAtFairValueLessCostsToSell" scale="0" unitRef="usd" id="ixv-27128">566</ix:nonFraction>/MT) on hand at December 31, 2023 that is classified as long-term in the accompanying Consolidated Statements of Financial
Position.</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForMeasuringInventories-c0_cont_4" id="_DescriptionOfAccountingPolicyForMeasuringInventories-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company follows the practice of
providing a reserve for slow-moving inventory, considering the total of products and raw materials (including coke) with a turnover above
one year, which is recorded in the statement of financial position and against account is the cost of sales.</p></ix:continuation>

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

<ix:continuation id="_DescriptionOfAccountingPolicyForMeasuringInventories-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The cost of sales of the Company includes
inventory costs, outbound freight charges, purchasing and receiving costs, inspection costs, and warehousing costs in cost of goods sold.
Vendor payment incentives are recorded as a reduction to cost of goods sold.</p></ix:continuation>

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

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" id="ixv-18272"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"/> <td style="width: 0.25in; text-align: justify"><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 </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></ix:nonNumeric>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">An item of property, plant and equipment
is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain
or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the
sales proceeds and the carrying amount of the asset and is recognized in profit or loss.</p></ix:continuation>

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

<ix:nonNumeric contextRef="c0" escape="true" name="simecb:DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory" id="ixv-18289"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The initial estimated useful lives
of the Company&#8217;s main assets are as follows:</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_3"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#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></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td>&#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">Buildings</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c137" format="ixt-sec:duryear" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment" id="ixv-27129">10</ix:nonNumeric> to <ix:nonNumeric contextRef="c138" format="ixt-sec:duryear" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment" id="ixv-27130">65</ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Machinery and equipment</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c139" format="ixt-sec:duryear" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment" id="ixv-27131">5</ix:nonNumeric> to <ix:nonNumeric contextRef="c140" format="ixt-sec:duryear" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment" id="ixv-27132">40</ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: justify">Transportation equipment</td><td style="width: 1%">&#160;</td>
    <td style="width: 11%; text-align: center"><ix:nonNumeric contextRef="c141" format="ixt-sec:duryear" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment" id="ixv-27133">4</ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Furniture, chattels and computer equipment</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c142" format="ixt-sec:duryear" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment" id="ixv-27134">3</ix:nonNumeric> to <ix:nonNumeric contextRef="c143" format="ixt-sec:duryear" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment" id="ixv-27135">10</ix:nonNumeric></td></tr>
  </table></ix:continuation></ix:nonNumeric>

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

<ix:continuation id="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Repair and maintenance costs that significantly
increase productive capacity or extend the useful lives of existing plant and equipment are capitalized. Supplies, comprising of spare
parts and consumables for internal use are classified under property, plant and equipment and expensed as incurred in the manufacturing
process. All other repair and maintenance costs are expensed as incurred. Capital expenditures for projects that cannot be put into use
immediately are included in constructions and machinery in-progress. When constructions and machinery in-progress are completed, they
are transferred to depreciable assets.</p></ix:continuation>

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

<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory" id="ixv-18323"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"/> <td style="width: 0.25in; text-align: justify"><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> - 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></ix:nonNumeric>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory" id="ixv-18335"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"/> <td style="width: 0.25in; text-align: justify"><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> - 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></ix:nonNumeric>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Investment income earned on the temporary
investment of specific loans pending their expenditure on qualifying assets is deducted from the costs for loans eligible for capitalization.</p></ix:continuation>

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

<ix:continuation id="_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">All other costs for loans are recognized
in profit or loss in the period in which they are incurred.</p></ix:continuation></ix:continuation><div>

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

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

</div><!-- Field: Page; Sequence: 118; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></span></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><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_6" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_5"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory" id="ixv-18369"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"/> <td style="width: 0.25in; text-align: justify"><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</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></ix:nonNumeric>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Expenditure on research activities
is recognized as an expense in the period in which it is incurred.</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">An internally-generated intangible
asset arising from development (or from the development phase of an internal project) is recognized if, and only if, all of the following
have been demonstrated:</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_3"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_4"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_5"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_7" id="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_6"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_8" id="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_7"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_9" id="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_8"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_10" id="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The amount initially recognized for
internally-generated intangible assets is the sum of the expenditure incurred from the date when the intangible asset first meets the
recognition criteria listed above. Where no internally-generated intangible asset can be recognized, development expenditure is recognized
in profit or loss in the period in which it is incurred. Subsequent to initial recognition, internally-generated intangible assets are
reported at cost less accumulated amortization and accumulated impairment losses, on the same basis as intangible assets that are acquired
separately.</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_11" id="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Intangible assets acquired in a business
combination and recognized separately from goodwill are initially recognized at their fair value at the acquisition date (which is regarded
as their cost). Subsequent to initial recognition, intangible assets acquired in a business combination are reported at cost less accumulated
amortization and accumulated impairment losses, on the same basis as intangible assets that are acquired separately.</p></ix:continuation>

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

<ix:continuation id="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">An intangible asset is derecognized
on disposal, or when no future economic benefits are expected from use or disposal. Gains or losses arising from derecognition of an intangible
asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are recognized in profit or
loss.</p></ix:continuation>

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

<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory" id="ixv-18450"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"/> <td style="width: 0.25in; text-align: justify"><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 </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></ix:nonNumeric></ix:continuation><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

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

</div><!-- Field: Page; Sequence: 119; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></span></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"><b>&#160;</b></p><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_7" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_6"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" id="ixv-18479"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"/> <td style="width: 0.25in; text-align: justify"><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</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></ix:nonNumeric>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b><i>&#160;</i></b></p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">An impairment loss is recognized immediately
in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation
decrease. Where an impairment loss subsequently reverses, the carrying amount of the asset (or a cash-generating unit) is increased to
the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would
have been determined had no impairment loss been recognized for the asset (or cash-generating unit) in prior years. For purposes of allocation
of goodwill when there is business combination will be distributed among each of the cash generating units of the acquiring entity, expected
synergy benefits. A reversal of an impairment loss is recognized immediately in profit or loss and allocated to the assets of that unit,
the carrying amount of an asset other than goodwill attributable to a reversal of an impairment loss of value shall not exceed the carrying
amount that would have been obtained if had not recognized an impairment loss in value for the asset in prior periods. Unless the related
asset is recognized at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.</p></ix:continuation>

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

<ix:continuation id="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The reversal of the impairment loss
is recorded on profit and loss, unless the corresponding asset recognizes a restated amount, in which case the reversal of the impairment
loss is treated as a restatement increase.</p></ix:continuation>

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

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForProvisionsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory" id="ixv-18499"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"/> <td style="width: 0.25in; text-align: justify"><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>- 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></ix:nonNumeric>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation id="_DescriptionOfAccountingPolicyForProvisionsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The amount recognized as a provision
is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into account the
risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present
obligation, it&#180;s carrying amount is the present value of those cash flows.</p></ix:continuation>

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

<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" id="ixv-18514"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"/> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>m.</b></span></td> <td> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Retirement benefit cost</i></b> - Contributions to termination benefit plans and defined contribution plans are recognized as expenses at the time employees have provided the services that entitle them to the contributions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The retirement benefit liability is determined considering the present value of the defined benefit obligation at the date of the statement of financial position. The remunerations included in the determination of this liability correspond to seniority premiums for retirement. Actuarial gains and losses are charged or credited to the results of the year. Both the retirement benefit liability and the corresponding net costs of the period are determined according to the projected unit credit method based on projected salaries, using for this purpose certain assumptions and hypotheses determined by independent actuaries.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The employee benefit obligations recognized in the consolidated statement of financial position represent the present value of the defined benefit obligation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Prior to the cessation of operations of the Republic plants, Republic operated a number of employee benefit plans. Contributions to these benefit plans were either contractually determined by the terms of a collective bargaining agreement with the United Steelworkers union or were under the terms of a defined contribution plan. Accordingly, the company paid fixed contributions to separate entities and included them in the expense of the period in which employees performed services that entitled them to benefits.</p></td></tr> </table></ix:nonNumeric></ix:continuation><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; 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: 120; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></span></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><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_8" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_7"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" id="ixv-18548"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"/> <td style="width: 0.25in; text-align: justify"><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>- 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></ix:nonNumeric>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory" id="ixv-18560"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"/> <td style="width: 0.25in; text-align: justify"><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> - Income taxes represent the sum of the tax currently payable and deferred taxes.</span></td></tr> </table></ix:nonNumeric>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_1"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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> - 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></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_2"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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> - 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></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The carrying amount of deferred tax
assets is reviewed at each balance sheet date and reduced by a valuation allowance to the extent that it is no longer probable that sufficient
taxable earnings will be available to allow all or part of the asset to be recovered.</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Deferred tax assets and liabilities
are computed using the tax rates that are expected to apply in the period in which the liability is settled or the asset realized, based
on tax rates (and tax laws) that have been enacted or substantively enacted by the balance sheet date. The effects of changes in the statutory
rates are accounted for in the period that includes the enactment date. The measurement of deferred tax liabilities and assets reflects
the tax consequences that would follow from the manner in which the Company expects, at the reporting date, to recover or settle the carrying
amount of its assets and liabilities.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 78pt; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Deferred tax assets and liabilities
are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate
to income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities on a net
basis.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 78pt; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_7" id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company follows the practice of
recognizing the benefit from the amortization of acquired or generated tax losses in current earnings that are amortized.</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_8" id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_7"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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> - 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></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_8"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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> - Interest on recoverable tax balances are presented in the consolidated statements of comprehensive income as interest income.</span></td></tr>
  </table></ix:continuation></ix:continuation><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 121; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></span></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 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_9" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_8"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" id="ixv-18644"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"/> <td style="width: 0.25in; text-align: justify"><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 transactions</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></ix:nonNumeric>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Exchange differences are recognized
in profit or loss in the period in which they arise except for:</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_2"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_3"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation id="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_4"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" id="ixv-18686"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"/> <td style="width: 0.25in; text-align: justify"><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</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></ix:nonNumeric>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Financial assets and financial liabilities
are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets
and financial liabilities are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate,
on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair
value through profit or loss are recognized immediately in profit or loss.</p></ix:continuation>

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

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory" id="ixv-18701"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"/> <td style="width: 0.25in; text-align: justify"><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</i></b> - Financial assets are classified in accordance with IFRS 9 Financial Instruments (&#8220;IFRS 9&#8221;) into financial assets that are subsequently measured at amortized cost, at fair value through Other Comprehensive Income (OCI) or at fair value through profit or loss based on the Company&#8217;s business model for managing the financial assets and the contractual cash flow characteristics of the financial asset.</span></td></tr> </table></ix:nonNumeric>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>Financial assets at amortized cost</b></p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Financial assets are measured at amortized
cost when the objective of holding the financial assets is to obtain contractual cash flows, and the contractual terms of the financial
asset give rise on specified dates to cash flows that are only payments of principal and interest on the principal amount. Financial assets
are initially recognized at fair value plus transaction costs and subsequently recorded at amortized cost using the effective interest
rate method, with changes in carrying value recognized in the statement of income. They are included in current assets except for maturities
greater than 12 months from the closing date, which are included in non-current assets. The Group&#8217;s financial assets, measured at
amortized cost, are mainly presented as &#8220;Trade accounts and notes receivable&#8221;, &#8220;Other accounts and notes receivable&#8221;,
and &#8220;Accounts receivable from related parties&#8221; in the consolidated statement of financial position.</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>Financial assets at fair value through
OCI</b></p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">These are financial assets held for
the purpose of obtaining contractual cash flows and the sale of the financial assets, and the contractual terms of the financial asset
give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount.</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company&#8217;s investments in
certain equity instruments have been designated to be measured at fair value through OCI in accordance with MFRS 9. In connection with
this designation, any amount presented in OCI will not be transferred to the consolidated statement of income. Dividends on these equity
instruments are recognized in the consolidated statement of income when the right to pay the dividend is established, and it is probable
that such dividend will be paid to the Company.</p></ix:continuation></ix:continuation><div>

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

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

</div><!-- Field: Page; Sequence: 122; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></span></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><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_10" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_9"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_7" id="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>Financial assets at fair value through
profit or loss</b></p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_8" id="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">These are financial assets held for
trading. A financial asset is classified in this category if it is acquired for the purpose of selling in the near term. Derivative financial
instruments are also included in this category unless they are designated as hedging instruments. Assets in this category are classified
as current assets if they are expected to be settled within 12 months, otherwise they are classified as non-current assets.</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_9" id="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>Derecognition</b></p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_10" id="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Group assesses the expected credit
losses associated with its financial assets recorded at fair value through OCI. The applicable impairment method depends on whether there
has been a significant increase in credit risk.</p></ix:continuation>

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

<ix:continuation id="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">For notes and trade receivables, the
Company applies a simplified approach permitted by MFRS 9, which requires that expected losses over the life of the asset be recognized
upon initial recognition of the notes and trade receivables</p></ix:continuation>

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

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory" id="ixv-18763"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%">&#160;</td> <td style="width: 0.25in; text-align: justify"><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</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></ix:nonNumeric>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Financial liability at fair value with
changes through profit or loss is a financial liability classified as held for trading or it is designated as at fair value with changes
through profit or loss.</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">A financial liability is classified
as held for trading if:</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_3"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_4"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_5"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_7" id="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">A financial liability other than a
financial liability held for trading may be designated as at fair value through profit or loss upon initial recognition if:</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_8" id="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_7"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 78pt; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_9" id="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_8"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_10" id="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_9"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_11" id="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_10"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_12" id="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_11"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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></ix:continuation></ix:continuation><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 123; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></span></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 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_11" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_10"><ix:continuation id="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_12"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory" id="ixv-18882"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"/> <td style="width: 0.25in; text-align: justify"><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</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></ix:nonNumeric>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">These derivatives are initially recognized
at fair value at the date the derivative contracts are entered into and subsequently are remeasured to the fair value at the end of reporting
period. The resulting gain or loss is recognized in profit or loss immediately unless the derivative is designated and effective as a
hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship.</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">To mitigate the risks associated with
changes in natural gas prices occurring naturally as a result of the supply and demand on international markets, the Company uses natural
gas cash-flow exchange contracts or natural gas swaps to offset fluctuations in the price of natural gas, whereby the Company receives
a floating price and pays a fixed price. Fluctuations in natural gas prices from volumes consumed are recognized as part of the Company&#8217;s
operating cost.</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">At the inception of the hedge relationship,
the Company documents the relationship between the hedging instrument and the hedged item, along with its risk management objectives and
its strategy for undertaking various hedge transactions. Furthermore, at the inception of the hedge and on an ongoing basis, the Company
documents whether the hedging instrument is highly effective in offsetting exposure to changes in fair values or cash flows of the hedged
item attributable to the hedged risk.</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The effective portion of changes in
the fair value of derivatives that are designated and qualify as cash flow hedges is recognized in other comprehensive income and accumulated
under the heading of <i>fair value of derivative financial instruments, </i>net of the corresponding income taxes. The gain or loss relating
to the ineffective portion of hedge instrument is recognized immediately in profit or loss, and is included in the cost of sales line
item.</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company periodically evaluates
the changes in cash flows of the derivative instrument to analyze if the swaps are highly effective for mitigating the exposure to natural
gas price fluctuations. A hedge instrument is considered to be highly effective when changes in its fair value or cash flows of the primary
position are compensated on a regular or cumulatively basis, by changes in fair value or cash flows of the hedging instrument in a range
between <ix:nonFraction contextRef="c54" decimals="2" format="ixt:num-dot-decimal" name="simecb:PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" scale="-2" unitRef="pure" id="ixv-27136">80</ix:nonFraction>% and <ix:nonFraction contextRef="c55" decimals="2" format="ixt:num-dot-decimal" name="simecb:PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" scale="-2" unitRef="pure" id="ixv-27137">125</ix:nonFraction>%.</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_7" id="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Amounts previously recognized in other
comprehensive income are reclassified to profit or loss in the periods when the hedged item is recognized in profit or loss, in the same
line of the consolidated statement of comprehensive income as the recognized hedged item. However, when the hedged forecasted transaction
results in the recognition of a non-financial asset or a non-financial liability, the gains and losses previously accumulated in equity
are transferred from equity and included in the initial measurement of the cost of the non-financial asset or non-financial liability.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 1in">&#160;</p>

<ix:continuation id="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Hedge accounting is discontinued when
the Company revokes the hedging relationship, when the hedging instrument expires or is sold, terminated, or exerted, or when it no longer
qualifies for hedge accounting. Any gain or loss accumulated from the hedge instrument that had been recognized in other comprehensive
income and accumulated in equity at that time remains in equity until the forecast transaction is ultimately recognized in profit or loss.
When a forecast transaction is no longer expected to occur, the gain or loss accumulated in equity is recognized immediately in profit
or loss.</p></ix:continuation>

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

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue" id="ixv-18916"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"/> <td style="width: 0.25in; text-align: justify"><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> - Revenue from contracts with customers is recognized when control of the goods or services is transferred to the customer in an amount that reflects the consideration to which the company expect to be entitled in exchange for those goods and services.</span></td></tr> </table></ix:nonNumeric></ix:continuation><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

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

</div><!-- Field: Page; Sequence: 124; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></span></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><ix:continuation id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_11"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_2" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Sale of goods</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_3" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Revenue from products sales manufactured
by the Company (&#8220;the products&#8221;) is recognized at the point in time when control of the asset is transferred to the customer,
normally generally on delivery of the parts. The normal credit term is <ix:nonNumeric contextRef="c54" format="ixt-sec:durday" name="simecb:CreditTerm" id="ixv-27138">30</ix:nonNumeric> to <ix:nonNumeric contextRef="c55" format="ixt-sec:durday" name="simecb:CreditTerm" id="ixv-27139">90</ix:nonNumeric> days upon delivery.</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_4" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company does not have any obligations
to be fulfilled in the contracts, which are obligations to be fulfilled separately and in which a portion of the transaction price should
be allocated, other than the delivery of products confirming to the specifications of a customer purchase order. When determining the
transaction price for the sale of products, the Company would consider the possible effects of the variable consideration, the existence
of important financing components, the consideration other than cash and the consideration payable to the client.</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_5" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Contract assets</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_6" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">A contract asset is the right to consideration
in exchange for goods or services transferred to the customer. If the Company performs an obligation by transferring goods or services
to a customer before the customer pays consideration or before payment is due, a contract asset is recognized for the earned consideration
that is conditional.</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_7" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Accounts receivable</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_8" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">A receivable represents the Company&#8217;s
right to an amount of consideration that is unconditional (i.e., only the passage of time is required before payment of the consideration
is due).</p></ix:continuation>

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

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_9" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Contract liabilities and advances from
customers</p></ix:continuation>

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

<ix:continuation id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">A contract liability is the obligation
to transfer the control over goods or services to a customer for which the Company has received consideration (or an amount of consideration
is due) from the customer. If a customer pays consideration before the Company transfers goods or services to the customer, a contract
liability is recognized when the payment is due, and an advance from customers when the payment is made. Contract liabilities (or advance
from customer) are recognized as revenue when the Company performs its performance obligations under the contract.</p></ix:continuation>

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

<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory" id="ixv-18971"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"/> <td style="width: 0.25in; text-align: justify"><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</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></ix:nonNumeric>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="simecb:DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock" id="ixv-18983"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"/> <td style="width: 0.25in; text-align: justify"><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</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></ix:nonNumeric>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="simecb:DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock" id="ixv-18995"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"/> <td style="width: 0.25in; text-align: justify"><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</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></ix:nonNumeric></ix:continuation><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -21.25pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -21.25pt"></p><div>

</div><!-- Field: Page; Sequence: 125; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></span></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 0pt 0.25in; text-align: justify; text-indent: -21.25pt">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory" id="ixv-19022"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">In the application of the Company&#8217;s
accounting policies, which are described in Note 4, management is required to make judgments, estimates and assumptions regarding the
carrying amounts of assets and liabilities. The estimates and associated assumptions are based on historical experience, the future and
other factors that are considered to be relevant. Actual results may differ from these estimates.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The estimates and underlying assumptions
are reviewed on an ongoing basis and the resulting changes are recorded on the period in which the estimate has been modified, if such
change affects only that period or in future periods.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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"><b><i>Critical accounting judgments</i></b> - 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></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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> - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><i>Key information for estimates </i></b><i>-</i> 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></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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 expected credit losses </i></b>- The practice of creating an allowance for expected credit losses at the balance sheet date is followed to show the possible losses resulting from the inability of customers to pay their corresponding debts. The Company calculates the estimate taking into account the historical experience of credit losses on its accounts receivable, current conditions and reasonable and supportable forecasts of the different quantifiable future events that could affect the amount of future cash flows to be recovered from accounts receivable.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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>- 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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> - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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> - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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>- 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></ix:nonNumeric><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

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

</div><!-- Field: Page; Sequence: 126; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></span></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><ix:continuation id="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">A change in the economic, employment
and fiscal conditions could modify the estimates.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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>Contingencies</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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 income tax assets</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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>Valuation of financial instruments</i></b> - The Company sometimes contracts 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">The Company&#8217;s management believes
that the chosen valuation techniques and assumptions used are appropriate in determining the fair value of derivative financial instruments.
At December 31, 2024 and 2023 the Company has no derivative financial instruments.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 74.7pt; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory" id="ixv-19180"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="simecb:DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory" id="ixv-19191"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Cash and cash equivalents are as follows:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</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">2023</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">Cash</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Cash" scale="3" unitRef="mxn" id="ixv-27140">1,374,909</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Cash" scale="3" unitRef="mxn" id="ixv-27141">1,334,415</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">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="c4" decimals="-3" format="ixt:num-dot-decimal" id="ix_36_fact" name="ifrs-full:CashEquivalents" scale="3" unitRef="mxn">27,783,318</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_37_fact" name="ifrs-full:CashEquivalents" scale="3" unitRef="mxn">22,249,920</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-bottom: 4pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="3" unitRef="mxn" id="ixv-27144">29,158,227</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="3" unitRef="mxn" id="ixv-27145">23,584,335</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: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 28px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><ix:footnote id="ix_8_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash equivalents are investments with initial original maturities of less than 90 and 120 days and consist primarily of Treasury Bills issued by the United States Treasury Department.</span></ix:footnote></td></tr> </table></ix:nonNumeric></ix:nonNumeric><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -21.25pt">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory" id="ixv-19257"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The average collection period on sales
of goods is between 30 and 60 days. No interest is charged on the outstanding accounts receivables from clients. The Company has recognized
an allowance for doubtful accounts to show the possible financial loss caused by the inability of customers to make the corresponding
payments. Allowances for doubtful accounts are calculated based on several factors including price adjustments, likelihood of recovery,
aging and historical experience.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Credit limits and credit scores of
customers are reviewed twice a year. On December 31, 2024 and 2023 there were no customers who represent more than 5% of the total balance
of trade receivables. The Company does not hold any collateral or other credit enhancements over these balances nor does it have a legal
right of offset against any amounts owed by the Company to the counterparty.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Trade receivables disclosed below include
amounts that are past due at the end of the reporting period for which the Company has not recognized an allowance for doubtful debts
because there has not been a significant change in credit quality and the amounts are still considered recoverable. The Company does not
hold any collateral. In general terms, the accounts receivable does not show impairment.</p>

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

<ix:nonNumeric contextRef="c0" escape="true" name="simecb:DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory" id="ixv-19274"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Age of net receivables that are past
due were as follows:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">At 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">2024</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">2023</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">30 - 60 days</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c144" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:FinancialAssets" scale="3" unitRef="mxn" id="ixv-27146">627,565</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c145" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:FinancialAssets" scale="3" unitRef="mxn" id="ixv-27147">423,500</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">61 - 90 days</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" id="ixv-27148">219,703</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="c147" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:FinancialAssets" scale="3" unitRef="mxn" id="ixv-27149">192,525</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">91 + days</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <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" id="ixv-27150">996,262</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="c149" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:FinancialAssets" scale="3" unitRef="mxn" id="ixv-27151">592,854</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-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:FinancialAssets" scale="3" unitRef="mxn" id="ixv-27152">1,843,530</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</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:FinancialAssets" scale="3" unitRef="mxn" id="ixv-27153">1,208,879</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:nonNumeric><div>

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

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

</div><!-- Field: Page; Sequence: 127; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></span></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><ix:continuation id="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_1"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory" id="ixv-19356"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">During the years ended December 31,
2024 and 2023, the movement in the allowance for doubtful accounts was as follows:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">2024</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">2023</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">Balance at beginning of year</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AllowanceAccountForCreditLossesofFinancialAssets" scale="3" unitRef="mxn" id="ixv-27154">283,557</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c28" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AllowanceAccountForCreditLossesofFinancialAssets" scale="3" unitRef="mxn" id="ixv-27155">226,432</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">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="simecb:AllowanceAccountForCreditLossesProvisions" scale="3" unitRef="mxn" id="ixv-27156">87,127</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AllowanceAccountForCreditLossesProvisions" scale="3" unitRef="mxn" id="ixv-27157">96,343</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">Cancellation</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:IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets" scale="3" unitRef="mxn" id="ixv-27158">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="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets" scale="3" unitRef="mxn" id="ixv-27159">0</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">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="simecb:AllowanceAccountForCreditLossesAccountRecoveries" scale="3" unitRef="mxn" id="ixv-27160">1,828</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AllowanceAccountForCreditLossesAccountRecoveries" scale="3" unitRef="mxn" id="ixv-27161">20,236</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-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="simecb:AllowanceAccountForCreditLossesOfTranslationsEffects" scale="3" sign="-" unitRef="mxn" id="ixv-27162">109,308</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AllowanceAccountForCreditLossesOfTranslationsEffects" scale="3" unitRef="mxn" id="ixv-27163">18,982</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AllowanceAccountForCreditLossesofFinancialAssets" scale="3" unitRef="mxn" id="ixv-27164">478,164</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AllowanceAccountForCreditLossesofFinancialAssets" scale="3" unitRef="mxn" id="ixv-27165">283,557</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">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.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As noted in note 2, the plants located
in the United States of America ceased operations in October 2023. The customer portfolio as of December 31, 2024 amounted to $<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CustomerPortfolioValue" scale="3" unitRef="mxn" id="ixv-27166">448,939</ix:nonFraction>,
on which there is an estimate of expected credit losses of $<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification" scale="3" unitRef="mxn" id="ixv-27167">365,789</ix:nonFraction>. which gives a net amount of $<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeReceivables" scale="3" unitRef="mxn" id="ixv-27168">83,150</ix:nonFraction>.</p></ix:continuation><div>

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

</div><ix:nonNumeric contextRef="c0" escape="true" name="simecb:DisclosureOfRecoverableTaxesExplanatory" id="ixv-19443"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>8.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Recoverable
taxes</b></span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="simecb:DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory" id="ixv-19454"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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">2024</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">2023</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">Value Added Tax</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ValueAddedTaxReceivables" scale="3" unitRef="mxn" id="ixv-27169">548,348</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ValueAddedTaxReceivables" scale="3" unitRef="mxn" id="ixv-27170">479,354</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Income Tax</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:ReceivablesFromTaxesOtherThanIncomeTax" scale="3" unitRef="mxn" id="ixv-27171">191,794</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:ReceivablesFromTaxesOtherThanIncomeTax" scale="3" unitRef="mxn" id="ixv-27172">360,840</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">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="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherAssetsRecoverable" scale="3" unitRef="mxn" id="ixv-27173">18,726</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:OtherAssetsRecoverable" scale="3" unitRef="mxn" id="ixv-27174">18,730</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-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentTaxAssetsCurrent" scale="3" unitRef="mxn" id="ixv-27175">758,868</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</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:CurrentTaxAssetsCurrent" scale="3" unitRef="mxn" id="ixv-27176">858,924</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:nonNumeric><div>


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

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfInventoriesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfInventoriesExplanatory" id="ixv-19520"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>9.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Inventories</b></span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>&#160;</b></p>

<ix:nonNumeric contextRef="c0" continuedAt="simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory-c0_cont_1" escape="true" name="simecb:DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory" id="ixv-19532"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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: 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">2024</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">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">Current inventory:</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">Finished goods</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:FinishedGoods" scale="3" unitRef="mxn" id="ixv-27177">2,596,456</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:FinishedGoods" scale="3" unitRef="mxn" id="ixv-27178">2,332,207</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Work-in-process</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:WorkInProgress" scale="3" unitRef="mxn" id="ixv-27179">128,451</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="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:WorkInProgress" scale="3" unitRef="mxn" id="ixv-27180">92,439</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">Billets</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:OtherInventories" scale="3" unitRef="mxn" id="ixv-27181">2,601,270</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:OtherInventories" scale="3" unitRef="mxn" id="ixv-27182">1,929,808</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Raw materials and supplies</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:CurrentRawMaterialsAndCurrentProductionSupplies" scale="3" unitRef="mxn" id="ixv-27183">4,574,146</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:CurrentRawMaterialsAndCurrentProductionSupplies" scale="3" unitRef="mxn" id="ixv-27184">4,661,167</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">Materials, spare parts and rollers</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:SpareParts" scale="3" unitRef="mxn" id="ixv-27185">1,261,415</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:SpareParts" scale="3" unitRef="mxn" id="ixv-27186">1,186,889</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">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="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentInventoriesInTransit" scale="3" unitRef="mxn" id="ixv-27187">2,632</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:CurrentInventoriesInTransit" scale="3" unitRef="mxn" id="ixv-27188">1,300</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-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Inventories" scale="3" unitRef="mxn" id="ixv-27189">11,164,370</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</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:Inventories" scale="3" unitRef="mxn" id="ixv-27190">10,203,810</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Non-current inventory:&#160;</p>

<ix:continuation id="simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory-c0_cont_1"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#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 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">2024</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">2023</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">Coke</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CokeInventories" scale="3" unitRef="mxn" id="ixv-27191">1,414,703</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CokeInventories" scale="3" unitRef="mxn" id="ixv-27192">1,249,353</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Spare parts</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:SparePartsInventories" scale="3" unitRef="mxn" id="ixv-27193">70,486</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:SparePartsInventories" scale="3" unitRef="mxn" id="ixv-27194">73,268</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">Rollers</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:RollersInventories" scale="3" unitRef="mxn" id="ixv-27195">203,701</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:RollersInventories" scale="3" unitRef="mxn" id="ixv-27196">197,308</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">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="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:FinishedGoodsInventories" scale="3" unitRef="mxn" id="ixv-27197">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="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:FinishedGoodsInventories" scale="3" unitRef="mxn" id="ixv-27198">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-align: justify">&#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:GrossNoncurrentInventories" scale="3" unitRef="mxn" id="ixv-27199">2,041,985</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:GrossNoncurrentInventories" scale="3" unitRef="mxn" id="ixv-27200">1,873,024</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">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="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ValuationAllowanceAtCostOrNetRealizablevalueLower" scale="3" unitRef="mxn" id="ixv-27201">353,095</ix:nonFraction></td><td style="padding-bottom: 1pt; 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:ValuationAllowanceAtCostOrNetRealizablevalueLower" scale="3" unitRef="mxn" id="ixv-27202">353,095</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentInventories" scale="3" unitRef="mxn" id="ixv-27203">1,688,890</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</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:NoncurrentInventories" scale="3" unitRef="mxn" id="ixv-27204">1,519,929</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:continuation></ix:nonNumeric><div>

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

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

</div><!-- Field: Page; Sequence: 128; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></span></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><ix:continuation id="_DisclosureOfInventoriesExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company has $ <ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CokeInventories" scale="3" unitRef="mxn" id="ixv-27205">1,414,703</ix:nonFraction> and $ <ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CokeInventories" scale="3" unitRef="mxn" id="ixv-27206">1,249,353</ix:nonFraction> of coke inventory on hand
as of December 31, 2024 and 2023, 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 noted in note 2, the plants located
in the United States of America ceased operations in October 2023. The existing inventories in these plants amounted to $ <ix:nonFraction contextRef="c150" decimals="-1" format="ixt:num-dot-decimal" name="ifrs-full:Inventories" scale="3" unitRef="mxn" id="ixv-27207">4,381,748.00</ix:nonFraction>
in the short term and $ <ix:nonFraction contextRef="c151" decimals="-1" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentInventories" scale="3" unitRef="mxn" id="ixv-27208">1,414,703.00</ix:nonFraction> in the long term as of December 31, 2024. At the end of the year, the coke inventories and an important
part of the other inventories were evaluated by an expert in the field.</p></ix:continuation><div>

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


</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory" id="ixv-19751"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>10.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Property,
plant and equipment</b></span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory" id="ixv-19762"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Cost of property, plant and equipment
is as follows (in millions of Mexican pesos):</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="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">Land</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">Buildings</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">Machinery<br/> and <br/> equipment</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">Transportation<br/> equipment</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">Furniture,<br/> mixtures and<br/> computer<br/> equipment</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">Constructions<br/> and<br/> machinery<br/> in-progress</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">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#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><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><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><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: 30%; text-align: left; text-indent: -9pt; padding-left: 9pt">Balance to January 1, 2022</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right"><ix:nonFraction contextRef="c152" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27209">1,415</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right"><ix:nonFraction contextRef="c153" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27210">5,404</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">$</td><td style="width: 7%; text-align: right"><ix:nonFraction contextRef="c154" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27211">30,141</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right"><ix:nonFraction contextRef="c155" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27212">163</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">$</td><td style="width: 7%; text-align: right"><ix:nonFraction contextRef="c156" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27213">152</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right"><ix:nonFraction contextRef="c157" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27214">3,036</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="ifrs-full:PropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27215">40,311</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c159" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27216">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">-</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="c160" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27217">1,017</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="c161" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27218">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="c162" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27219">7</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" id="ixv-27220">1,465</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="c164" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27221">2,492</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: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in">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="c159" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" sign="-" unitRef="mxn" id="ixv-27222">19</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c165" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" sign="-" unitRef="mxn" id="ixv-27223">153</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c160" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" sign="-" unitRef="mxn" id="ixv-27224">1,457</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c161" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" unitRef="mxn" id="ixv-27225">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="c162" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" sign="-" unitRef="mxn" id="ixv-27226">4</ix:nonFraction></td><td style="padding-bottom: 1pt; 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:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" sign="-" unitRef="mxn" id="ixv-27227">108</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c164" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" sign="-" unitRef="mxn" id="ixv-27228">1,740</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Balance as of December 31, 2023</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="ifrs-full:PropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27229">1,398</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c167" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27230">5,251</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c168" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27231">29,701</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c169" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27232">165</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c170" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27233">155</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c171" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27234">4,393</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c172" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27235">41,063</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: left; text-indent: -9pt; 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-indent: -9pt; padding-left: 0.25in">Additions</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" id="ixv-27236">12</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" id="ixv-27237">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="c175" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27238">854</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" id="ixv-27239">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="c177" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27240">6</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="c178" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27241">1,255</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="c179" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27242">2,127</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: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in">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="c173" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" unitRef="mxn" id="ixv-27243">6</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="c174" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" unitRef="mxn" id="ixv-27244">22</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="c175" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" unitRef="mxn" id="ixv-27245">1,863</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="c176" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" unitRef="mxn" id="ixv-27246">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="c177" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" unitRef="mxn" id="ixv-27247">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="c178" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" unitRef="mxn" id="ixv-27248">168</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="c179" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" unitRef="mxn" id="ixv-27249">2,059</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Balance as of December 31, 2024</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c180" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27250">1,416</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c181" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27251">5,273</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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c182" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27252">32,418</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c183" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27253">165</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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c184" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27254">161</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c185" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27255">5,816</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="c186" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27256">45,249</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

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

<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory" id="ixv-20062"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Accumulated depreciation of property,
plant and equipment is as follows (in millions of Mexican pesos):</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">Buildings</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">Machinery and <br/> equipment</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">Transportation<br/> equipment</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">Furniture,<br/> mixtures&#160;and<br/> computer<br/> equipment</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">Total</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><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><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: 40%; text-align: justify; text-indent: -9pt; padding-left: 9pt">Balance as of January 1, 2022</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="c187" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27257">1,286</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">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c188" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27258">22,074</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;<ix:nonFraction contextRef="c189" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27259">86</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">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;<ix:nonFraction contextRef="c190" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27260">82</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c191" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27261">23,528</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -9pt; 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="text-align: justify; text-indent: -9pt; padding-left: 0.25in">Depreciation expense</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:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" unitRef="mxn" id="ixv-27262">63</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="c193" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" unitRef="mxn" id="ixv-27263">957</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="c194" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" unitRef="mxn" id="ixv-27264">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="c195" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" unitRef="mxn" id="ixv-27265">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="c196" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" unitRef="mxn" id="ixv-27266">1,027</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; text-indent: -9pt; padding-left: 0.25in">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="c192" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" sign="-" unitRef="mxn" id="ixv-27267">31</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c193" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" sign="-" unitRef="mxn" id="ixv-27268">1,412</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c194" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" sign="-" unitRef="mxn" id="ixv-27269">1</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c195" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" sign="-" unitRef="mxn" id="ixv-27270">2</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c196" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" sign="-" unitRef="mxn" id="ixv-27271">1,446</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -9pt; padding-left: 9pt">Balance as of December 31, 2023</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="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27272">1,318</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c198" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27273">21,619</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c199" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27274">87</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c200" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27275">85</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c201" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27276">23,109</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -9pt; 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="text-align: justify; text-indent: -9pt; padding-left: 0.25in">Depreciation expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c202" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" unitRef="mxn" id="ixv-27277">57</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="c203" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" unitRef="mxn" id="ixv-27278">990</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="c204" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" unitRef="mxn" id="ixv-27279">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="c205" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" unitRef="mxn" id="ixv-27280">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="c206" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" unitRef="mxn" id="ixv-27281">1,054</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; text-indent: -9pt; padding-left: 0.25in">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="c202" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" sign="-" unitRef="mxn" id="ixv-27282">20</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c203" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" unitRef="mxn" id="ixv-27283">1,470</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="c204" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" sign="-" unitRef="mxn" id="ixv-27284">4</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c205" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" sign="-" unitRef="mxn" id="ixv-27285">3</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c206" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" scale="6" unitRef="mxn" id="ixv-27286">1,443</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-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Balance as of December 31, 2024</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c207" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27287">1,355</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c208" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27288">24,079</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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c209" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27289">85</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c210" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27290">87</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="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn" id="ixv-27291">25,606</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The depreciation expense for the years
ended December 31, 2024, and 2023 amounted to $ <ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationExpense" scale="3" unitRef="mxn" id="ixv-27292">1,066,382</ix:nonFraction> and $&#160;<ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationExpense" scale="3" unitRef="mxn" id="ixv-27293">1,035,244</ix:nonFraction>, respectively.</p></ix:nonNumeric><div>

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

</div><!-- Field: Page; Sequence: 129; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></span></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><ix:continuation id="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_1"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory" id="ixv-20320"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The net book value of property, plant
and equipment is as follows (in millions of Mexican pesos):</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">Net Book Value:</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">Land</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">Buildings</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">Machinery<br/> and <br/> Equipment</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">Transportation equipment</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">Furniture,<br/> mixtures and<br/> computer<br/> equipment</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">Constructions<br/> and<br/> machinery in-<br/> progress</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">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#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><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><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><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: 30%; text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Balance as of January 1, 2023</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 7%; text-align: right"><ix:nonFraction contextRef="c212" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" scale="6" unitRef="mxn" id="ixv-27294">1,415</ix:nonFraction></td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 7%; text-align: right"><ix:nonFraction contextRef="c213" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" scale="6" unitRef="mxn" id="ixv-27295">4,118</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="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 7%; text-align: right"><ix:nonFraction contextRef="c214" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" scale="6" unitRef="mxn" id="ixv-27296">8,067</ix:nonFraction></td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 7%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<ix:nonFraction contextRef="c215" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" scale="6" unitRef="mxn" id="ixv-27297">77</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="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 7%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<ix:nonFraction contextRef="c216" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" scale="6" unitRef="mxn" id="ixv-27298">70</ix:nonFraction></td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 7%; text-align: right"><ix:nonFraction contextRef="c217" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" scale="6" unitRef="mxn" id="ixv-27299">3,036</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="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 7%; text-align: right"><ix:nonFraction contextRef="c218" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" scale="6" unitRef="mxn" id="ixv-27300">16,783</ix:nonFraction></td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Balance as of December 31, 2023</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c219" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" scale="6" unitRef="mxn" id="ixv-27301">1,398</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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c220" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" scale="6" unitRef="mxn" id="ixv-27302">3,933</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c221" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" scale="6" unitRef="mxn" id="ixv-27303">8,082</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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c222" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" scale="6" unitRef="mxn" id="ixv-27304">78</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c223" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" scale="6" unitRef="mxn" id="ixv-27305">70</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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c224" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" scale="6" unitRef="mxn" id="ixv-27306">4,393</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" scale="6" unitRef="mxn" id="ixv-27307">17,954</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Balance as of December 31, 2024</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c225" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" scale="6" unitRef="mxn" id="ixv-27308">1,416</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c226" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" scale="6" unitRef="mxn" id="ixv-27309">3,918</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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c227" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" scale="6" unitRef="mxn" id="ixv-27310">8,327</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c228" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" scale="6" unitRef="mxn" id="ixv-27311">80</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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c229" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" scale="6" unitRef="mxn" id="ixv-27312">73</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c230" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" scale="6" unitRef="mxn" id="ixv-27313">5,816</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="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" scale="6" unitRef="mxn" id="ixv-27314">19,630</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As noted in note 2, the plants located
in the United States of America ceased operations in October 2023. The amount as of December 31, 2023 of property, plant and equipment
amounted to $ <ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PlanAssetsAtFairValue" scale="3" unitRef="mxn" id="ixv-27315">2,105,393</ix:nonFraction>, net. A valuation of the plants was carried out by an expert in the field, in order to review whether a possible
deterioration would have to be recorded.</p></ix:continuation><div>

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

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfFinancialInstrumentsExplanatory" id="ixv-20533"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>11.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Investments
in financial instruments</b></span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory" id="ixv-20544"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The balances as of December 31, 2024
and 2023 are as follows:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">2024</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">2023</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: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify; padding-bottom: 4pt">Other stock instruments</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherNoncurrentFinancialAssets" scale="3" unitRef="mxn" id="ixv-27316">1,340,173</ix:nonFraction></td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherNoncurrentFinancialAssets" scale="3" unitRef="mxn" id="ixv-27317">1,461,865</ix:nonFraction></td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Corresponds to instruments listed on
the Stock Exchange and its fair value is determined using the market prices quoted on the valuation date.</p></ix:nonNumeric><div>

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

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfIntangibleAssetsExplanatory" id="ixv-20580"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>12.</b></span></td><td style="text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfIntangibleAssetsAndGoodwillExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory" id="ixv-20591"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The balances as of December 31, 2024
and 2023 are as follows:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: bottom"> <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td> <td style="font-weight: bold; text-align: center">Amortization</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify">Assets</td><td style="font-weight: bold">&#160;</td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Original<br/> Value</td><td style="font-weight: bold">&#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">Accumulated<br/> amortization</td><td style="font-weight: bold">&#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">Net</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">period<br/> (years)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 54%; text-align: justify">Republic trade mark</td><td style="width: 1%">&#160;</td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c233" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn" id="ixv-27318">110,476</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;</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="c234" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn" id="ixv-27319">110,476</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td> <td style="width: 9%; text-align: center"><div style="-sec-ix-hidden: hidden-fact-6">*</div></td></tr> <tr style="vertical-align: bottom; "> <td style="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="c236" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn" id="ixv-27320">67,442</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="c237" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn" id="ixv-27321">67,442</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="text-align: center; padding-bottom: 1.5pt"><ix:nonNumeric contextRef="c238" format="ixt-sec:duryear" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" id="ixv-27322">20</ix:nonNumeric></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="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="c239" decimals="-3" format="ixt:num-dot-decimal" id="ix_38_fact" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn">177,918</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="c240" decimals="-3" format="ixt:num-dot-decimal" id="ix_39_fact" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn">67,442</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="c241" decimals="-3" format="ixt:num-dot-decimal" id="ix_40_fact" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn">110,476</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: 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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Customers list</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c242" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn" id="ixv-27326">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="c243" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn" id="ixv-27327">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="c244" format="ixt-sec:duryear" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" id="ixv-27328">9</ix:nonNumeric></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">San 42 trademark (2)</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" id="ix_44_fact" name="ifrs-full:OtherIntangibleAssets" 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="c246" decimals="-3" format="ixt:num-dot-decimal" id="ix_45_fact" name="ifrs-full:OtherIntangibleAssets" 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-7">*</div></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="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="c248" decimals="-3" format="ixt:num-dot-decimal" id="ix_46_fact" name="ifrs-full:OtherIntangibleAssets" 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_47_fact" name="ifrs-full:OtherIntangibleAssets" 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="text-align: center; padding-bottom: 1.5pt"><div style="-sec-ix-hidden: hidden-fact-8">*</div></td></tr> <tr style="vertical-align: bottom; "> <td style="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_52_fact" name="ifrs-full:OtherIntangibleAssets" 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="c252" decimals="-3" format="ixt:num-dot-decimal" id="ix_53_fact" name="ifrs-full:OtherIntangibleAssets" 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="c253" decimals="-3" format="ixt:num-dot-decimal" id="ix_54_fact" name="ifrs-full:OtherIntangibleAssets" 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="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c254" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn" id="ixv-27336">4,527,378</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="c255" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn" id="ixv-27337">2,273,142</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="c256" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn" id="ixv-27338">2,254,236</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: center">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="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="c257" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn" id="ixv-27339">8,369</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="c258" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn" id="ixv-27340">8,369</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="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="c186" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsAndGoodwill" scale="3" unitRef="mxn" id="ixv-27341">4,535,747</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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c259" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsAndGoodwill" scale="3" unitRef="mxn" id="ixv-27342">2,273,142</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td> <td style="border-bottom: Black 4pt double; text-align: left">$</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:IntangibleAssetsAndGoodwill" scale="3" unitRef="mxn" id="ixv-27343">2,262,605</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td> <td style="text-align: center; padding-bottom: 4pt">&#160;</td></tr> </table></ix:nonNumeric></ix:nonNumeric><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 130; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></span></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 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><ix:continuation id="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_1"><ix:continuation id="_DisclosureOfIntangibleAssetsAndGoodwillExplanatory-c0_cont_1"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: bottom"> <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td> <td style="font-weight: bold; text-align: center">Amortization</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify">Assets</td><td style="font-weight: bold">&#160;</td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Original<br/> Value</td><td style="font-weight: bold">&#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">Accumulated<br/> Amortization</td><td style="font-weight: bold">&#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">Net</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">period<br/> (years)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 54%; text-align: justify">Republic trade mark</td><td style="width: 1%">&#160;</td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c260" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn" id="ixv-27344">90,995</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</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="c261" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn" id="ixv-27345">90,995</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td> <td style="width: 9%; text-align: center"><div style="-sec-ix-hidden: hidden-fact-9">*</div></td></tr> <tr style="vertical-align: bottom; "> <td style="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="c263" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn" id="ixv-27346">55,549</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="c264" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn" id="ixv-27347">55,549</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="text-align: center; padding-bottom: 1.5pt"><ix:nonNumeric contextRef="c265" format="ixt-sec:duryear" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" id="ixv-27348">20</ix:nonNumeric></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="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="c266" decimals="-3" format="ixt:num-dot-decimal" id="ix_41_fact" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn">146,544</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="c267" decimals="-3" format="ixt:num-dot-decimal" id="ix_42_fact" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn">55,549</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="c268" decimals="-3" format="ixt:num-dot-decimal" id="ix_43_fact" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn">90,995</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: 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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Customers list</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c269" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn" id="ixv-27352">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="c270" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn" id="ixv-27353">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="c271" format="ixt-sec:duryear" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" id="ixv-27354">9</ix:nonNumeric></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">San 42 trademark (2)</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c272" decimals="-3" format="ixt:num-dot-decimal" id="ix_48_fact" name="ifrs-full:OtherIntangibleAssets" 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="c273" decimals="-3" format="ixt:num-dot-decimal" id="ix_49_fact" name="ifrs-full:OtherIntangibleAssets" 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-10">*</div></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="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="c275" decimals="-3" format="ixt:num-dot-decimal" id="ix_50_fact" name="ifrs-full:OtherIntangibleAssets" 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="c276" decimals="-3" format="ixt:num-dot-decimal" id="ix_51_fact" name="ifrs-full:OtherIntangibleAssets" 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="text-align: center; padding-bottom: 1.5pt"><div style="-sec-ix-hidden: hidden-fact-11">*</div></td></tr> <tr style="vertical-align: bottom; "> <td style="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="c278" decimals="-3" format="ixt:num-dot-decimal" id="ix_55_fact" name="ifrs-full:OtherIntangibleAssets" 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="c279" decimals="-3" format="ixt:num-dot-decimal" id="ix_56_fact" name="ifrs-full:OtherIntangibleAssets" 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="c280" decimals="-3" format="ixt:num-dot-decimal" id="ix_57_fact" name="ifrs-full:OtherIntangibleAssets" 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="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c281" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn" id="ixv-27362">4,496,004</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="c282" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn" id="ixv-27363">2,261,249</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="c283" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn" id="ixv-27364">2,234,755</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: center">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="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="c284" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn" id="ixv-27365">63,326</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:OtherIntangibleAssets" scale="3" unitRef="mxn" id="ixv-27366">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="c286" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIntangibleAssets" scale="3" unitRef="mxn" id="ixv-27367">63,326</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="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="c172" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsAndGoodwill" scale="3" unitRef="mxn" id="ixv-27368">4,559,330</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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c287" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsAndGoodwill" scale="3" unitRef="mxn" id="ixv-27369">2,261,249</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td> <td style="border-bottom: Black 4pt double; text-align: left">$</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:IntangibleAssetsAndGoodwill" scale="3" unitRef="mxn" id="ixv-27370">2,298,081</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td> <td style="text-align: center; padding-bottom: 4pt">&#160;</td></tr> </table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="text-align: justify"><ix:footnote id="ix_12_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> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><ix:footnote id="ix_9_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> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td style="text-align: justify"><ix:footnote id="ix_10_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="c231" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn" id="ixv-27371">16,000</ix:nonFraction> and $<ix:nonFraction contextRef="c232" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill" scale="3" unitRef="mxn" id="ixv-27372">2,352,000</ix:nonFraction>, respectively.</span></ix:footnote></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td> <td style="text-align: justify"><ix:footnote id="ix_11_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></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The amortization of these assets recorded
in net income for the years ended December 31, 2024 and 2023, amounted to $<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn" id="ixv-27373">11,893</ix:nonFraction> and $&#160;<ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn" id="ixv-27374">7,344</ix:nonFraction>, respectively.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The other assets are not subject to
amortization and they are primarily comprised of guarantee deposits.</p>

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

<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" id="ixv-21055"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The reconciliation between the opening
and closing balances of each year is presented below:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify">Assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Original</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Value</b></p></td><td style="padding-bottom: 1.5pt">&#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">Accumulated<br/> amortization</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">Net</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: 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: 64%; text-align: justify">Balance as of December 31, 2022</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c158" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn" id="ixv-27375">4,594,619</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c191" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="3" sign="-" unitRef="mxn" id="ixv-27376">2,269,364</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="c28" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn" id="ixv-27377">2,325,255</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c164" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn" id="ixv-27378">7,344</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="c196" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" scale="3" sign="-" unitRef="mxn" id="ixv-27379">7,344</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">Cancellations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c164" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CancellationsAmount" scale="3" sign="-" unitRef="mxn" id="ixv-27380">27,174</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CancellationsAmount" scale="3" sign="-" unitRef="mxn" id="ixv-27381">27,174</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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="c164" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" scale="3" sign="-" unitRef="mxn" id="ixv-27382">15,459</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c196" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn" id="ixv-27383">15,459</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></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Balance as of December 31, 2023</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c172" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn" id="ixv-27384">4,559,330</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction contextRef="c201" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="3" sign="-" unitRef="mxn" id="ixv-27385">2,261,249</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn" id="ixv-27386">2,298,081</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c179" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn" id="ixv-27387">11,893</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="c206" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" scale="3" sign="-" unitRef="mxn" id="ixv-27388">11,893</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">Cancellations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c179" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CancellationsAmount" scale="3" sign="-" unitRef="mxn" id="ixv-27389">35,476</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="simecb:CancellationsAmount" scale="3" sign="-" unitRef="mxn" id="ixv-27390">35,476</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt">Balance as of December 31, 2024</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c186" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn" id="ixv-27391">4,535,747</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c211" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="3" sign="-" unitRef="mxn" id="ixv-27392">2,273,142</ix:nonFraction></td><td style="padding-bottom: 2.5pt; 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="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="3" sign="-" unitRef="mxn" id="ixv-27393">2,262,605</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table></ix:nonNumeric></ix:continuation><div>

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

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfBorrowingsExplanatory" id="ixv-21202"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>13.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Short-term
debt</b></span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">On October 22, 1997 and August 17,
1998, the Company offered the holders of medium-term notes of Simec then outstanding to exchange their bonds at par for new subordinated
bonds in third place. The new notes bear semi-annual interest at an annual rate of <ix:nonFraction contextRef="c288" decimals="3" format="ixt:num-dot-decimal" name="ifrs-full:BorrowingsInterestRate" scale="-2" unitRef="pure" id="ixv-27394">10.5</ix:nonFraction>% interest and principal repayments were semiannual
from May 15, 2000 until November 15, 2007. At December 31, 2024 and 2023, the amount of the bonds not exchanged totaled USD$&#160;<ix:nonFraction contextRef="c289" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:ShorttermBorrowings" scale="6" unitRef="usd" id="ixv-27395"><ix:nonFraction contextRef="c290" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:ShorttermBorrowings" scale="6" unitRef="usd" id="ixv-27396">0.3</ix:nonFraction></ix:nonFraction>
million, plus accrued interest. At December 31, 2024 and 2023, liabilities in pesos for the bonds not exchanged amounted $&#160;<ix:nonFraction contextRef="c290" decimals="0" format="ixt:num-dot-decimal" name="simecb:ExchangeAmount" scale="0" unitRef="usd" id="ixv-27397">6,194</ix:nonFraction>
and $&#160;<ix:nonFraction contextRef="c289" decimals="0" format="ixt:num-dot-decimal" name="simecb:ExchangeAmount" scale="0" unitRef="usd" id="ixv-27398">5,102</ix:nonFraction>, respectively.</p></ix:nonNumeric><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 131; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></span></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 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory" id="ixv-21230"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>14.</b></span></td><td style="text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="simecb:DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock" id="ixv-21241"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</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">2023</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>&#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: 76%; text-align: justify">Trade accounts payable</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherPayablesToTradeSuppliers" scale="3" unitRef="mxn" id="ixv-27399">4,166,934</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherPayablesToTradeSuppliers" scale="3" unitRef="mxn" id="ixv-27400">7,443,227</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">Other accounts payable and 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="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherAccruedLiabilities" scale="3" unitRef="mxn" id="ixv-27401">434,377</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:OtherAccruedLiabilities" scale="3" unitRef="mxn" id="ixv-27402">438,664</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-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalAccountsPayableTradeAndOtherAccruedLiabilities" scale="3" unitRef="mxn" id="ixv-27403">4,601,311</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalAccountsPayableTradeAndOtherAccruedLiabilities" scale="3" unitRef="mxn" id="ixv-27404">7,881,891</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:nonNumeric><div>

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

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfEmployeeBenefitsExplanatory" id="ixv-21297"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>15.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Employee
benefits</b></span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b><i>Mexican entities</i></b></p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><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"><b><i>Collective bargaining agreements </i></b>- During 2024, approximately <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="simecb:PercentageOfCollectiveBargainingAgreements" scale="-2" unitRef="pure" id="ixv-27405">42</ix:nonFraction>% (<ix:nonFraction contextRef="c6" decimals="2" format="ixt:num-dot-decimal" name="simecb:PercentageOfCollectiveBargainingAgreements" scale="-2" unitRef="pure" id="ixv-27406">42</ix:nonFraction>% on 2023) 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><i>Seniority premium benefits</i></b> - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Severance benefits </i></b>- 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify"><b><i>&#160;</i></b></p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><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><i>Employee profit sharing (EPS) </i></b>- 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" id="ixv-27407">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 2024 and 2023, EPS amounted to $&#160;<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:EmployeeProfitSharingAmount" scale="3" unitRef="mxn" id="ixv-27408">2,713</ix:nonFraction> and $&#160;<ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:EmployeeProfitSharingAmount" scale="3" unitRef="mxn" id="ixv-27409">680</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify"><b><i>&#160;</i></b></p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><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><i>Governmental defined contribution plans </i></b>- 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" id="ixv-27410">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 2024, 2023 and 2022 was $ <ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" scale="3" unitRef="mxn" id="ixv-27411">29,051</ix:nonFraction> and $ <ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" scale="3" unitRef="mxn" id="ixv-27412">27,919</ix:nonFraction> and $<ix:nonFraction contextRef="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" scale="3" unitRef="mxn" id="ixv-27413">24,118</ix:nonFraction>, respectively.</span></td></tr> </table></ix:nonNumeric><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: center"></p><div>

</div><!-- Field: Page; Sequence: 132; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></span></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><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_2" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_1"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory" id="ixv-21382"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Employee benefits liability as of December
31, 2024, 2023 and 2022 are comprised as follows:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Retirement <br/> benefits</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">Termination <br/> benefits</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">2024</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">2023</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">2022</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: 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: -9pt; padding-left: 0.25in">Vested benefits Obligation</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-12">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c309" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan" scale="3" unitRef="mxn" id="ixv-27414">4,123</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">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c310" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan" scale="3" unitRef="mxn" id="ixv-27415">4,123</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c311" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan" scale="3" unitRef="mxn" id="ixv-27416">4,431</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></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in">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="c308" decimals="-3" format="ixt:num-dot-decimal" name="simecb:PlusNonVestedBenefitsObligation" scale="3" unitRef="mxn" id="ixv-27417">74,178</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="c309" decimals="-3" format="ixt:num-dot-decimal" name="simecb:PlusNonVestedBenefitsObligation" scale="3" unitRef="mxn" id="ixv-27418">98,699</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="c310" decimals="-3" format="ixt:num-dot-decimal" name="simecb:PlusNonVestedBenefitsObligation" scale="3" unitRef="mxn" id="ixv-27419">172,877</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="c311" decimals="-3" format="ixt:num-dot-decimal" name="simecb:PlusNonVestedBenefitsObligation" scale="3" unitRef="mxn" id="ixv-27420">180,743</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:PlusNonVestedBenefitsObligation" scale="3" unitRef="mxn" id="ixv-27421">169,375</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-bottom: 1.5pt; text-align: justify; text-indent: -9pt; padding-left: 9pt">Defined 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="c308" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DefinedBenefitObligationAtPresentValue" scale="3" unitRef="mxn" id="ixv-27422">74,178</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="c309" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DefinedBenefitObligationAtPresentValue" scale="3" unitRef="mxn" id="ixv-27423">102,822</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="c310" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DefinedBenefitObligationAtPresentValue" scale="3" unitRef="mxn" id="ixv-27424">177,000</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="c311" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DefinedBenefitObligationAtPresentValue" scale="3" unitRef="mxn" id="ixv-27425">185,174</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:DefinedBenefitObligationAtPresentValue" scale="3" unitRef="mxn" id="ixv-27426">169,375</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; text-indent: -9pt; 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: justify; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">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="c308" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:LiabilityAssetOfDefinedBenefitPlans" scale="3" unitRef="mxn" id="ixv-27427">74,178</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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c309" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:LiabilityAssetOfDefinedBenefitPlans" scale="3" unitRef="mxn" id="ixv-27428">102,822</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c310" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:LiabilityAssetOfDefinedBenefitPlans" scale="3" unitRef="mxn" id="ixv-27429">177,000</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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c311" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:LiabilityAssetOfDefinedBenefitPlans" scale="3" unitRef="mxn" id="ixv-27430">185,174</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c312" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:LiabilityAssetOfDefinedBenefitPlans" scale="3" unitRef="mxn" id="ixv-27431">169,375</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="simecb:ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock" id="ixv-21534"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Net cost for the period booked in profit
and loss is comprised as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Retirement<br/> benefits</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">Termination <br/> benefits</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">2024</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">2023</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">2022</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><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><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: 40%; text-align: justify; text-indent: -9pt; padding-left: 0.25in">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="c313" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ServiceCost" scale="3" unitRef="mxn" id="ixv-27432">6,724</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">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c314" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ServiceCost" scale="3" unitRef="mxn" id="ixv-27433">9,759</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c315" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ServiceCost" scale="3" unitRef="mxn" id="ixv-27434">16,483</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">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c316" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ServiceCost" scale="3" unitRef="mxn" id="ixv-27435">15,206</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c317" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ServiceCost" scale="3" unitRef="mxn" id="ixv-27436">10,998</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -9pt; padding-left: 0.25in">Net interest</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="ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans" scale="3" unitRef="mxn" id="ixv-27437">9,550</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="ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans" scale="3" unitRef="mxn" id="ixv-27438">10,841</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="c315" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans" scale="3" unitRef="mxn" id="ixv-27439">20,391</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="c316" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans" scale="3" unitRef="mxn" id="ixv-27440">18,632</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="c317" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans" scale="3" unitRef="mxn" id="ixv-27441">12,101</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; text-indent: -9pt; padding-left: 0.25in">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="c313" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PastServiceCostDefinedBenefitPlans" scale="3" unitRef="mxn" id="ixv-27442">14,150</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c314" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PastServiceCostDefinedBenefitPlans" scale="3" sign="-" unitRef="mxn" id="ixv-27443">270</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="c315" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PastServiceCostDefinedBenefitPlans" scale="3" unitRef="mxn" id="ixv-27444">13,880</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c316" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PastServiceCostDefinedBenefitPlans" scale="3" unitRef="mxn" id="ixv-27445">2,528</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c317" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PastServiceCostDefinedBenefitPlans" scale="3" unitRef="mxn" id="ixv-27446">11,244</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Net Cost for the period</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c313" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetCostForThePeriod" scale="3" unitRef="mxn" id="ixv-27447">2,124</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c314" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetCostForThePeriod" scale="3" unitRef="mxn" id="ixv-27448">20,870</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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c315" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetCostForThePeriod" scale="3" unitRef="mxn" id="ixv-27449">22,994</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c316" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetCostForThePeriod" scale="3" unitRef="mxn" id="ixv-27450">31,310</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="c317" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetCostForThePeriod" scale="3" unitRef="mxn" id="ixv-27451">11,855</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory" id="ixv-21663"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Main actuarial hypothesis used in the
actuarial computations are:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">2024</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">2023</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">2022</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: 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: 64%; text-align: justify">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="c4" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ActuarialAssumptionOfDiscountRates" scale="-2" unitRef="pure" id="ixv-27452">10.55</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="c5" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ActuarialAssumptionOfDiscountRates" scale="-2" unitRef="pure" id="ixv-27453">9.05</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="c28" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ActuarialAssumptionOfDiscountRates" scale="-2" unitRef="pure" id="ixv-27454">9.10</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">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" id="ixv-27455">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="c6" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:TaxRateEffectFromChangeInTaxRate" scale="-2" unitRef="pure" id="ixv-27456">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="c7" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:TaxRateEffectFromChangeInTaxRate" scale="-2" unitRef="pure" id="ixv-27457">5.00</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">Rate of salary increase</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:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" scale="-2" unitRef="pure" id="ixv-27458">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:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" scale="-2" unitRef="pure" id="ixv-27459">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="c28" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" scale="-2" unitRef="pure" id="ixv-27460">4.50</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  </table></ix:nonNumeric>

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

<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory" id="ixv-21732"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The DBO amount recorded in the balance
sheet as of December 31, 2024 and 2023 are $ <ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RecognisedLiabilitiesDefinedBenefitPlan" scale="3" unitRef="mxn" id="ixv-27461">177,000</ix:nonFraction> and $&#160;<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RecognisedLiabilitiesDefinedBenefitPlan" scale="3" unitRef="mxn" id="ixv-27462">185,174</ix:nonFraction>, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">2024</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">2023</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: 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: 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="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes" scale="3" unitRef="mxn" id="ixv-27463">185,174</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes" scale="3" unitRef="mxn" id="ixv-27464">169,375</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; 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></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><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="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DefinedBenefitObligationAtPresentValues" scale="3" unitRef="mxn" id="ixv-27465">185,174</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="c28" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DefinedBenefitObligationAtPresentValues" scale="3" unitRef="mxn" id="ixv-27466">169,375</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">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" sign="-" unitRef="mxn" id="ixv-27467">13,880</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PastServiceCostNetDefinedBenefitLiabilityAsset" scale="3" sign="-" unitRef="mxn" id="ixv-27468">2,528</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">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" id="ixv-27469">16,483</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset" scale="3" unitRef="mxn" id="ixv-27470">15,206</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">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" id="ixv-27471">20,391</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestRevenueExpense" scale="3" unitRef="mxn" id="ixv-27472">18,632</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">Paid 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="simecb:DefinedBenefitsCosts" scale="3" sign="-" unitRef="mxn" id="ixv-27473">12,945</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DefinedBenefitsCosts" scale="3" sign="-" unitRef="mxn" id="ixv-27474">22,044</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">&#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:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" scale="3" sign="-" unitRef="mxn" id="ixv-27475">18,223</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" scale="3" unitRef="mxn" id="ixv-27476">6,533</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-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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DefinedBenefitObligationAtPresentValues" scale="3" unitRef="mxn" id="ixv-27477">177,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</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:DefinedBenefitObligationAtPresentValues" scale="3" unitRef="mxn" id="ixv-27478">185,174</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">Changes in projected net 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; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Initial PNL</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InitialProfitandLossEmployeeBenefits" scale="3" unitRef="mxn" id="ixv-27479">185,174</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InitialProfitandLossEmployeeBenefits" scale="3" unitRef="mxn" id="ixv-27480">169,375</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">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" id="ixv-27481">22,994</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetCostsForThePeriod" scale="3" unitRef="mxn" id="ixv-27482">31,310</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">Paid 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="simecb:PaidBenefits" scale="3" sign="-" unitRef="mxn" id="ixv-27483">12,945</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:PaidBenefits" scale="3" sign="-" unitRef="mxn" id="ixv-27484">22,044</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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" id="ixv-27485">18,223</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling" scale="3" unitRef="mxn" id="ixv-27486">6,533</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-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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:FinaIProfitandLossEmployeeBenefits" scale="3" unitRef="mxn" id="ixv-27487">177,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:FinaIProfitandLossEmployeeBenefits" scale="3" unitRef="mxn" id="ixv-27488">185,174</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-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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DefinedBenefitsObligationsDBO" scale="3" unitRef="mxn" id="ixv-27489">177,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</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:DefinedBenefitsObligationsDBO" scale="3" unitRef="mxn" id="ixv-27490">185,174</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:continuation><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 133; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></span></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 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_3" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>Foreign entities (Republic)</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Republic is the only subsidiary of
the Company that offered other benefits and pension plans to their employees. Such benefit plans are described below:</p>

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


<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</span></td> <td> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Negotiation of collective agreements.</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In 2024 at <ix:nonFraction contextRef="c291" decimals="2" format="ixt:num-dot-decimal" name="simecb:PercentageOfCollectiveBargainingAgreements" scale="-2" unitRef="pure" id="ixv-27491">26</ix:nonFraction>% the plant shutdown, of Republic&#8217;s workers were insured (<ix:nonFraction contextRef="c292" decimals="2" format="ixt:num-dot-decimal" name="simecb:PercentageOfCollectiveBargainingAgreements" scale="-2" unitRef="pure" id="ixv-27492">18</ix:nonFraction>% in 2023), through collective bargaining agreements with the United Steelworkers (USW).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Due to the cessation of operations, on October 23, 2023, Republic Steel executed a Closing Agreement with the USW that terminated the collective bargaining agreement. Under the terms of the agreement, all benefits ceased on December 31, 2023. Approximately $<ix:nonFraction contextRef="c5" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:OtherPayables" scale="6" unitRef="mxn" id="ixv-27493">5.4</ix:nonFraction> million in severance pay, time off pay, and vacation pay was paid during the year ended December 31, 2023.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">With the cessation of all manufacturing operations and termination of the union agreement on December 31, 2023, the SPT assessed the Company a withdrawal liability for the complete withdrawal from the pension trust totaling $<ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:WithdrawalPayment" scale="3" unitRef="usd" id="ixv-27494">8,345,769</ix:nonFraction>, to be paid in five quarterly payments beginning in April 2024. The SPT alleges that the withdrawal occurred prior to December 31, 2023, however, the Company alleges that it had an obligation to contribute to the trust through December 31, 2023, and therefore, the withdrawal liability should be calculated as of January 1, 2024, the first day the Company did not have an obligation to make contributions. The Company has submitted a request for review of the calculation to the Trust. Once the Trust responds, the Company will have 60 days to demand arbitration if it does not agree with the response. If successful, the Company could significantly reduce, and potentially eliminate, its liability. While the Company is working with legal counsel and intends to vigorously defend its position, the total assessment of $<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ShorttermLegalProceedingsProvision" scale="3" unitRef="usd" id="ixv-27495">8,345,769</ix:nonFraction> has been accrued on the accompanying consolidated balance sheets as of December 31, 2023.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In 2024, the company continue defend its position, has made two payments for $<ix:nonFraction contextRef="c0" decimals="-1" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsToAndOnBehalfOfEmployees" scale="3" unitRef="usd" id="ixv-27496">1,474,049.00</ix:nonFraction> D&#243;llar each one.</p></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b.</span></td> <td><p style="margin-top: 0; margin-bottom: 0"><b>Defined Contribution Plans</b></p> <p style="margin-top: 0; margin-bottom: 0">&#160;</p> <p style="text-align: justify; margin-top: 0; margin-bottom: 0">Employee Pension Plan &#8211; Republic participated in the Steel Workers Pension Trust (SPT), a subsidized pension plan multi-employer pension. The Company&#8217;s obligations under the plan were based on defined contribution requirements. The Company contributed a fixed amount equivalent to $<ix:nonFraction contextRef="c293" decimals="2" format="ixt:num-dot-decimal" name="simecb:FixedAmountsPerHourForEachCoveredEmployees" scale="0" unitRef="usdPershares" id="ixv-27497">1.68</ix:nonFraction> per hour for each employee covered by this plan, as defined in the plan.</p></td></tr> </table>


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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Participation in a multi-employer pension
plan agreed under terms of a collective bargaining agreement differs from a traditional qualified single employer defined benefit pension
plan. The SPT shares risks associated with the plan in the following respects:</p>

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

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

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

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

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company was obliged 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, 2024, 2023 and 2022, the
Company recorded expenses of USD $ <ix:nonFraction contextRef="c294" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" scale="6" unitRef="usd" id="ixv-27498">0.0</ix:nonFraction> million, USD $ <ix:nonFraction contextRef="c295" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" scale="6" unitRef="usd" id="ixv-27499">0.3</ix:nonFraction> million and USD $ <ix:nonFraction contextRef="c296" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" scale="6" unitRef="usd" id="ixv-27500">0.3</ix:nonFraction> million, respectively, related to this benefits plan.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">For the years ended December 31, 2024,
2023 and 2022, Republic recorded combined expenses of USD$ <ix:nonFraction contextRef="c293" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" scale="6" unitRef="usd" id="ixv-27501">0.0</ix:nonFraction> million, USD$&#160;<ix:nonFraction contextRef="c297" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" scale="6" unitRef="usd" id="ixv-27502">2.7</ix:nonFraction> and USD$&#160;<ix:nonFraction contextRef="c298" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" scale="6" unitRef="usd" id="ixv-27503">1.9</ix:nonFraction> million, respectively, related
to the funding obligations of the retirement healthcare and pension benefits.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt; text-align: justify">The Company had a defined contribution
401(k) retirement plan that covers nearly all salaried and nonunion employees. This plan is designed to provide retirement benefits through
Company contributions and voluntary employee contributions. The Company made contributions to this plan each pay period based on age and
length of service as of January of each year. The amount of the Company&#8217;s contribution is equal to the monthly base salary multiplied
by a 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" id="ixv-27504">100</ix:nonFraction>% vested upon completion of three years of service. Additionally,
employees are permitted to make contributions to this 401(k)-retirement plan through payroll deductions. In these cases, the Company grants
a <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="simecb:PercentageOfContribution" scale="-2" unitRef="pure" id="ixv-27505">25</ix:nonFraction>% contribution to the fund on the first <ix:nonFraction contextRef="c299" decimals="2" format="ixt:num-dot-decimal" name="simecb:PercentageOfContribution" scale="-2" unitRef="pure" id="ixv-27506">5</ix:nonFraction>% contributed by the employee, to which the employee is <ix:nonFraction contextRef="c293" decimals="2" format="ixt:num-dot-decimal" name="simecb:PercentageOfContribution" scale="-2" unitRef="pure" id="ixv-27507">100</ix:nonFraction>% entitled from the moment said
contribution is made. For the years ended December 31, 2024 and 2023, the Company recognized an expense for this plan of USD$ <ix:nonFraction contextRef="c299" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" scale="6" unitRef="usd" id="ixv-27508">0.0</ix:nonFraction> million
and USD$ <ix:nonFraction contextRef="c300" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" scale="6" unitRef="usd" id="ixv-27509">0.8</ix:nonFraction> million, respectively.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt; text-align: justify">&#160;</p><div>

</div><!-- Field: Page; Sequence: 134; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></span></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><ix:continuation id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Workers governed by the labor contract with the
USW are eligible to participate in the 401(k) retirement plan, through voluntary contributions. There are no Company contributions for
these workers.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The labor agreement included a profit
sharing plan, to which the company was required to contribute 3% of EBITDA between USD $<ix:nonFraction contextRef="c301" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherLongtermBenefits" scale="6" unitRef="usd" id="ixv-27510">0</ix:nonFraction> and USD $<ix:nonFraction contextRef="c302" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherLongtermBenefits" scale="6" unitRef="usd" id="ixv-27511">25</ix:nonFraction> million per quarter; 4% of EBITDA
between USD $<ix:nonFraction contextRef="c303" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherLongtermBenefits" scale="6" unitRef="usd" id="ixv-27512">25</ix:nonFraction> and USD $<ix:nonFraction contextRef="c304" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherLongtermBenefits" scale="6" unitRef="usd" id="ixv-27513">75</ix:nonFraction> million per quarter; and 5% of EBITDA greater than USD $<ix:nonFraction contextRef="c305" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherLongtermBenefits" scale="6" unitRef="usd" id="ixv-27514">75</ix:nonFraction> million per quarter. <span style="-sec-ix-hidden: hidden-fact-13">No</span> expenses were recorded
during the year ended December 31, 2023, because targets were not met. USD $<ix:nonFraction contextRef="c307" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:OtherLongtermBenefits" scale="6" unitRef="usd" id="ixv-27515">0.3</ix:nonFraction> million of expenses were recorded during the year ended
December 31, 2022.</p></ix:continuation><div>

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

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfIncomeTaxExplanatory" id="ixv-22047"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>16.</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company is subject to Income Tax
(ISR).</p>

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

<ix:nonNumeric contextRef="c0" escape="true" name="simecb:ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock" id="ixv-22060"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The analysis of the income tax charged
to the results of 2024, 2023 and 2022 is as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</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">2023</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">2022</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: 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: 64%; text-align: justify">Income tax of the year for Mexican companies</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c322" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" scale="3" unitRef="mxn" id="ixv-27516">1,053,009</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c323" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" scale="3" unitRef="mxn" id="ixv-27517">1,291,378</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="c324" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" scale="3" unitRef="mxn" id="ixv-27518">2,549,851</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">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="c325" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" scale="3" unitRef="mxn" id="ixv-27519">1,299,798</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="c326" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" scale="3" unitRef="mxn" id="ixv-27520">403,436</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:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" scale="3" unitRef="mxn" id="ixv-27521">599,940</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">Deferred tax for Mexican companies</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c322" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" scale="3" sign="-" unitRef="mxn" id="ixv-27522">339,462</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="c323" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" scale="3" sign="-" unitRef="mxn" id="ixv-27523">40,943</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="c324" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" scale="3" sign="-" unitRef="mxn" id="ixv-27524">119,999</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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="c325" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" scale="3" unitRef="mxn" id="ixv-27525">46,778</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="c326" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" scale="3" unitRef="mxn" id="ixv-27526">86,127</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="c327" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" scale="3" unitRef="mxn" id="ixv-27527">269,730</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-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:AdjustmentsForIncomeTaxExpense" scale="3" unitRef="mxn" id="ixv-27528">2,060,123</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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncomeTaxExpense" scale="3" unitRef="mxn" id="ixv-27529">1,739,998</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncomeTaxExpense" scale="3" unitRef="mxn" id="ixv-27530">3,299,522</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

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

<ix:nonNumeric contextRef="c0" escape="true" name="simecb:ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock" id="ixv-22157"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">During 2024, 2023 and 2022, the income
tax expense (benefit) attributable to income was different from the one that will result for applying <ix:nonFraction contextRef="c318" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ApplicableTaxRate" scale="-2" unitRef="pure" id="ixv-27531"><ix:nonFraction contextRef="c319" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ApplicableTaxRate" scale="-2" unitRef="pure" id="ixv-27532"><ix:nonFraction contextRef="c320" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ApplicableTaxRate" scale="-2" unitRef="pure" id="ixv-27533">30</ix:nonFraction></ix:nonFraction></ix:nonFraction>% (tax rate in Mexico) before
these provisions, as a result of the items shown below:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</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">2023</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">2022</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: 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: 64%; text-align: justify">Expected benefit, expense</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ExpectedBenefitTaxExpense" scale="3" unitRef="mxn" id="ixv-27534">3,771,845</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ExpectedBenefitTaxExpense" scale="3" unitRef="mxn" id="ixv-27535">1,804,233</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ExpectedBenefitTaxExpense" scale="3" unitRef="mxn" id="ixv-27536">3,348,174</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">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-align: justify">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" id="ixv-27537">499,798</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:IncreaseDecreaseInInflationEffectsNet" scale="3" sign="-" unitRef="mxn" id="ixv-27538">581,549</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="simecb:IncreaseDecreaseInInflationEffectsNet" scale="3" sign="-" unitRef="mxn" id="ixv-27539">524,640</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">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" id="ixv-27540">97,889</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TaxEffectFromChangeInTaxRate" scale="3" unitRef="mxn" id="ixv-27541">112,377</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TaxEffectFromChangeInTaxRate" scale="3" unitRef="mxn" id="ixv-27542">29,996</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">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_58_fact" name="simecb:BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" scale="3" unitRef="mxn">712,763</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="c6" decimals="-3" format="ixt:num-dot-decimal" id="ix_59_fact" name="simecb:BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" scale="3" unitRef="mxn">342,202</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="c7" decimals="-3" format="ixt:num-dot-decimal" id="ix_60_fact" name="simecb:BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" scale="3" unitRef="mxn">80,166</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">Others, net (includes permanent items) Income tax 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="ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" scale="3" sign="-" unitRef="mxn" id="ixv-27546">2,022,576</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" scale="3" unitRef="mxn" id="ixv-27547">62,735</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" scale="3" unitRef="mxn" id="ixv-27548">365,826</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-bottom: 1.5pt; padding-left: 9pt">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" id="ixv-27549">2,060,123</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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" scale="3" unitRef="mxn" id="ixv-27550">1,739,998</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c7" decimals="-3" format="ixt:num-dot-decimal" name="simecb:IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" scale="3" unitRef="mxn" id="ixv-27551">3,299,522</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-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" id="ixv-27552">16.42</ix:nonFraction></td><td style="padding-bottom: 2.5pt; 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="c6" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ApplicableTaxRate" scale="-2" unitRef="pure" id="ixv-27553">27.92</ix:nonFraction></td><td style="padding-bottom: 2.5pt; 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="c7" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ApplicableTaxRate" scale="-2" unitRef="pure" id="ixv-27554">29.56</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr>
  </table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%">&#160;</td> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><ix:footnote id="ix_13_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 2024, 2023 and 2022, less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.</span></ix:footnote></td></tr> </table></ix:nonNumeric>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company has tax losses in some
Mexican subsidiaries which, according to the ISR law in Mexico, can be amortized to reduce taxable income generated over the following
ten years. Tax losses can be updated following certain procedures established in the law.</p>

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


<ix:nonNumeric contextRef="c0" escape="true" name="simecb:ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock" id="ixv-22307"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As of December 31, 2024, Grupo Simec,
S.A.B. de C.V. and certain of its Mexican subsidiaries have updated tax losses pending of amortize as follows:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Origin <br/> Date</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">Expiration<br/> Date</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">Tax losses<br/> available</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>&#160;</td> <td style="text-align: center">&#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: 43%; text-align: center">2015</td><td style="width: 1%">&#160;</td> <td style="width: 42%; text-align: center"><ix:nonNumeric contextRef="c328" name="ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" id="ixv-27555">2025</ix:nonNumeric></td><td style="width: 1%">&#160;</td> <td style="width: 1%; text-align: left">&#160;</td><td style="width: 11%; text-align: right"><ix:nonFraction contextRef="c329" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" scale="3" unitRef="mxn" id="ixv-27556">6,408</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: center">2016</td><td>&#160;</td> <td style="text-align: center"><ix:nonNumeric contextRef="c330" name="ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" id="ixv-27557">2026</ix:nonNumeric></td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c331" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" scale="3" unitRef="mxn" id="ixv-27558">385,560</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">2017</td><td>&#160;</td> <td style="text-align: center"><ix:nonNumeric contextRef="c332" name="ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" id="ixv-27559">2027</ix:nonNumeric></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="ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" scale="3" unitRef="mxn" id="ixv-27560">274,073</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: center">2018</td><td>&#160;</td> <td style="text-align: center"><ix:nonNumeric contextRef="c334" name="ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" id="ixv-27561">2028</ix:nonNumeric></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="ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" scale="3" unitRef="mxn" id="ixv-27562">15,934</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">2019</td><td>&#160;</td> <td style="text-align: center"><ix:nonNumeric contextRef="c336" name="ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" id="ixv-27563">2029</ix:nonNumeric></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="ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" scale="3" unitRef="mxn" id="ixv-27564">717,306</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: center">2020</td><td>&#160;</td> <td style="text-align: center"><ix:nonNumeric contextRef="c338" name="ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" id="ixv-27565">2030</ix:nonNumeric></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:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" scale="3" unitRef="mxn" id="ixv-27566">446,064</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">2021</td><td>&#160;</td> <td style="text-align: center"><ix:nonNumeric contextRef="c340" name="ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" id="ixv-27567">2031</ix:nonNumeric></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="ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" scale="3" unitRef="mxn" id="ixv-27568">688,677</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: center">2022</td><td>&#160;</td> <td style="text-align: center"><ix:nonNumeric contextRef="c342" name="ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" id="ixv-27569">2033</ix:nonNumeric></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="ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" scale="3" unitRef="mxn" id="ixv-27570">1,046,519</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">2023</td><td>&#160;</td> <td style="text-align: center"><ix:nonNumeric contextRef="c344" name="ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" id="ixv-27571">2033</ix:nonNumeric></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="ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" scale="3" unitRef="mxn" id="ixv-27572">657,289</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: center; padding-bottom: 1.5pt">2024</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="text-align: center; padding-bottom: 1.5pt"><ix:nonNumeric contextRef="c346" name="ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" id="ixv-27573">2034</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="c347" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" scale="3" unitRef="mxn" id="ixv-27574">485,302</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: center; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td> <td style="text-align: center; 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="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" scale="3" unitRef="mxn" id="ixv-27575">4,723,132</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr> </table></ix:nonNumeric></ix:nonNumeric><div>

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

</div><!-- Field: Page; Sequence: 135; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></span></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><ix:continuation id="_DisclosureOfIncomeTaxExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As of December 31, 2023, Republic has
USD$ <ix:nonFraction contextRef="c5" decimals="-5" format="ixt:num-dot-decimal" name="simecb:TaxLossCarryforwardsForFederalTax" scale="6" unitRef="usd" id="ixv-27576">326.9</ix:nonFraction> million of tax loss carryforwards for federal tax purposes, of which USD$ <ix:nonFraction contextRef="c5" decimals="-5" format="ixt:num-dot-decimal" name="simecb:TaxLossCarryforwardsExpireAfterCertainPeriod" scale="6" unitRef="usd" id="ixv-27577">198.6</ix:nonFraction> million expires <ix:nonNumeric contextRef="c6" name="simecb:TaxLossCarryforwardsExpirationPeriod" id="ixv-27578">between 2033 and 2038</ix:nonNumeric>; USD$
<ix:nonFraction contextRef="c5" decimals="-5" format="ixt:num-dot-decimal" name="simecb:TaxLossCarryforwardsExpireIndefinitely" scale="6" unitRef="usd" id="ixv-27579">121.2</ix:nonFraction> million of tax loss carryforwards expire indefinitely. USD$ <ix:nonFraction contextRef="c5" decimals="-5" format="ixt:num-dot-decimal" name="simecb:TaxLossesForStateAndMunicipal" scale="6" unitRef="usd" id="ixv-27580">252.0</ix:nonFraction> million of losses for state and municipal purposes that expire
<ix:nonNumeric contextRef="c6" name="simecb:TaxLossesExpirationPeriod" id="ixv-27581">between 2024 and 2043</ix:nonNumeric> approximately. USD$ <ix:nonFraction contextRef="c321" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:TaxEffectOfTaxLosses" scale="6" unitRef="usd" id="ixv-27582">7.1</ix:nonFraction> million of tax losses in the company located in Canada, which expire <ix:nonNumeric contextRef="c321" name="simecb:TaxEffectOfTaxLossesExpirationPeriod" id="ixv-27583">between 2032 and 2043</ix:nonNumeric>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>&#160;</b></p>


<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfDeferredTaxesExplanatory" id="ixv-22434"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Below is a summary of the effects of
the main temporary items that make up the deferred income tax liability included in the consolidated statement of financial position:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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">2024</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">2023</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: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">Deferred tax assets:</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: 76%; text-align: justify; padding-left: 9pt">Allowance for doubtful accounts</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DeferredTaxAssetsAllowanceForDoubtfulAccounts" scale="3" unitRef="mxn" id="ixv-27584">132,497</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DeferredTaxAssetsAllowanceForDoubtfulAccounts" scale="3" unitRef="mxn" id="ixv-27585">68,211</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 9pt">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="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DeferredTaxAssetsAdvancesFromCustomers" scale="3" sign="-" unitRef="mxn" id="ixv-27586">87,666</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:DeferredTaxAssetsAdvancesFromCustomers" scale="3" sign="-" unitRef="mxn" id="ixv-27587">208,805</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: 39pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Total 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="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxLiabilityAsset" scale="3" sign="-" unitRef="mxn" id="ixv-27588">44,831</ix:nonFraction></td><td style="padding-bottom: 1pt; 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:DeferredTaxLiabilityAsset" scale="3" unitRef="mxn" id="ixv-27589">140,594</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: 3.55pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">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; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 3.55pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Property, plant and equipment</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="ifrs-full:NetDeferredTaxLiabilities" scale="3" unitRef="mxn" id="ixv-27590">3,089,311</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="ifrs-full:NetDeferredTaxLiabilities" scale="3" unitRef="mxn" id="ixv-27591">3,442,332</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: 9pt">Intangible assets from Grupo San</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="ifrs-full:NetDeferredTaxLiabilities" scale="3" unitRef="mxn" id="ixv-27592">415,850</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="c351" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NetDeferredTaxLiabilities" scale="3" unitRef="mxn" id="ixv-27593">399,050</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Provisions</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="ifrs-full:NetDeferredTaxLiabilities" scale="3" unitRef="mxn" id="ixv-27594">71,068</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="c353" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NetDeferredTaxLiabilities" scale="3" unitRef="mxn" id="ixv-27595">77,604</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: 9pt">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="c354" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NetDeferredTaxLiabilities" scale="3" unitRef="mxn" id="ixv-27596">47,822</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="c355" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NetDeferredTaxLiabilities" scale="3" unitRef="mxn" id="ixv-27597">45,294</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: 3.55pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Total deferred tax 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="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NetDeferredTaxLiabilities" scale="3" unitRef="mxn" id="ixv-27598">3,624,051</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:NetDeferredTaxLiabilities" scale="3" unitRef="mxn" id="ixv-27599">3,964,280</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: 39pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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: 0.25in">Deferred tax liabilities, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxLiabilities" scale="3" unitRef="mxn" id="ixv-27600">3,668,882</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</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:DeferredTaxLiabilities" scale="3" unitRef="mxn" id="ixv-27601">3,823,686</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:continuation><div>

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

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfReservesAndOtherEquityInterestExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory" id="ixv-22621"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>17.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Stockholders&#8217;
equity</b></span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</span></td> <td style="padding-right: 13.9pt; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfIssuedCapitalExplanatory" id="ixv-22638"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common stock as of December 31, 2024 and 2023, is as follows:</span></ix:nonNumeric></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_1"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">Number of<br/> shares</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">Amount</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: center"><b>(in thousands)</b></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: 76%; text-align: justify">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="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:FixedCapitalShares" scale="3" unitRef="shares" id="ixv-27602">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="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:FixedCapitalAmount" scale="3" sign="-" unitRef="mxn" id="ixv-27603">441,786</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">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="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:VariableCapitalShares" scale="3" unitRef="shares" id="ixv-27604">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="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:VariableCapitalAmount" scale="3" sign="-" unitRef="mxn" id="ixv-27605">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-align: justify">&#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:ShareCapitalShares" scale="3" unitRef="shares" id="ixv-27606">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="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ShareCapitalAmount" scale="3" sign="-" unitRef="mxn" id="ixv-27607">2,420,230</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">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="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:EffectOfRestatementAmount" scale="3" unitRef="mxn" id="ixv-27608">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-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="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="3" unitRef="shares" id="ixv-27609">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="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IssuedCapital" scale="3" unitRef="mxn" id="ixv-27610">2,832,268</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:continuation>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Common stock consists of nominative
shares, fully subscribed, without nominal value. Variable capital can be increased without limitation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">All shares correspond to Series &#8220;B&#8221;.
This series is divided in &#8220;Class I&#8221; with <ix:nonFraction contextRef="c356" decimals="0" format="ixt:num-dot-decimal" name="simecb:FixedCapitalShares" scale="0" unitRef="shares" id="ixv-27611">90,850,050</ix:nonFraction> shares that represent the fixed capital, and &#8220;Class II&#8221; with
<ix:nonFraction contextRef="c357" decimals="0" format="ixt:num-dot-decimal" name="simecb:VariableCapitalShares" scale="0" unitRef="shares" id="ixv-27612">406,859,164</ix:nonFraction> shares of variable capital stock.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><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">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" id="ixv-27613">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" id="ixv-27614">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, 2024, and 2023, the legal reserve of the Company amounted to $&#160;<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:LegalReserve" scale="3" unitRef="mxn" id="ixv-27615"><ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:LegalReserve" scale="3" unitRef="mxn" id="ixv-27616">484,046</ix:nonFraction></ix:nonFraction> (nominal pesos), representing <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="simecb:PercentageOfNominalStockholdersEquity" scale="-2" unitRef="pure" id="ixv-27617"><ix:nonFraction contextRef="c6" decimals="2" format="ixt:num-dot-decimal" name="simecb:PercentageOfNominalStockholdersEquity" scale="-2" unitRef="pure" id="ixv-27618">20</ix:nonFraction></ix:nonFraction>% of nominal stockholder&#180;s equity.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31,2024, and 2023, a reserve was approved for $ <ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CapitalReserve" scale="3" unitRef="mxn" id="ixv-27619"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CapitalReserve" scale="3" unitRef="mxn" id="ixv-27620">7,000,000</ix:nonFraction></ix:nonFraction> for the repurchase and placement of own shares ($<ix:nonFraction contextRef="c15" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CapitalReserve" scale="3" unitRef="mxn" id="ixv-27621">5,000,000</ix:nonFraction> at December 31, 2021), 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 2023, and 2022, the Company held <ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TreasuryShares" scale="0" unitRef="usd" id="ixv-27622">36,023,685</ix:nonFraction> and <ix:nonFraction contextRef="c28" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TreasuryShares" scale="0" unitRef="usd" id="ixv-27623">35,573,326</ix:nonFraction> shares in treasury, respectively, which amounted to $ <ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PurchaseOfTreasuryShares" scale="3" unitRef="mxn" id="ixv-27624">4,355,320</ix:nonFraction> and $ <ix:nonFraction contextRef="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PurchaseOfTreasuryShares" scale="3" unitRef="mxn" id="ixv-27625">4,266,278</ix:nonFraction>, respectively. The resulting loss in 2023 for the purchase and sale of treasury shares amounted to $ <ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions" scale="3" unitRef="mxn" id="ixv-27626">0</ix:nonFraction> (the <ix:nonFraction contextRef="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions" scale="3" unitRef="mxn" id="ixv-27627">0</ix:nonFraction> in $ 2022). </span></td></tr></table></ix:nonNumeric><div>


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

</div><!-- Field: Page; Sequence: 136; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->30<!-- Field: /Sequence --></span></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 0pt 0.25in; text-align: justify"><b>&#160;</b></p><div>

</div><ix:continuation id="_DisclosureOfReservesAndOtherEquityInterestExplanatory-c0_cont_1"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">d.</span></td> <td style="text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfClassesOfShareCapitalExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfClassesOfShareCapitalExplanatory" id="ixv-22753"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A reconciliation of the number of shares outstanding shows below:</span></ix:nonNumeric></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify">&#160;</p>

<ix:continuation id="_DisclosureOfClassesOfShareCapitalExplanatory-c0_cont_1"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Thousands of shares</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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</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">2023</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: 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: 76%; text-align: justify">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="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesOutstanding" scale="3" unitRef="shares" id="ixv-27628">461,686</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="c28" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesOutstanding" scale="3" unitRef="shares" id="ixv-27629">462,136</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">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="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseInNumberOfSharesOutstanding" scale="3" sign="-" unitRef="shares" id="ixv-27630">681</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseInNumberOfSharesOutstanding" scale="3" sign="-" unitRef="shares" id="ixv-27631">450</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="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="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesOutstanding" scale="3" unitRef="shares" id="ixv-27632">461,005</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="-3" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesOutstanding" scale="3" unitRef="shares" id="ixv-27633">461,686</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:continuation></ix:continuation><div>

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

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory" id="ixv-22812"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>18.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Non-controlling
interest</b></span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As mentioned in Note 4, Grupo Simec,
S.A.B. de C.V. owns substantially all of the capital stock of its subsidiaries, except for SimRep Corporation and subsidiaries, where
it owns <ix:nonFraction contextRef="c4" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:PercentageOfVotingEquityInterestsAcquired" scale="-2" unitRef="pure" id="ixv-27634">99.41</ix:nonFraction>%. The non-controlling equity represents the participation in this subsidiary held by minority stockholders and is presented
in the consolidated statement of financial position after controlling interest. The consolidated statement of comprehensive income presents
net income or loss for the full year, as well as comprehensive income or loss for the full year. The distribution in controlling and non-controlling
participation is presented after the consolidated comprehensive income for the year.</p>

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

<ix:nonNumeric contextRef="c0" escape="true" name="simecb:DisclosureOfControllingAndNoncontrollingInterestExplanatory" id="ixv-22826"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The table below shows the changes for
the years ended December 31, 2024 and 2023:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">2024</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">2023</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: 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: 76%; text-align: justify">Balance at beginning of year</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncontrollingInterests" scale="3" unitRef="mxn" id="ixv-27635">24,841</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c28" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncontrollingInterests" scale="3" unitRef="mxn" id="ixv-27636">37,647</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: 9pt">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" sign="-" unitRef="mxn" id="ixv-27637">7,323</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossAttributableToNoncontrollingInterests" scale="3" sign="-" unitRef="mxn" id="ixv-27638">8,793</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-bottom: 1.5pt; padding-left: 9pt">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" id="ixv-27639">10,706</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ShareOfTranslationEffectsOfForeignSubsidiaries" scale="3" sign="-" unitRef="mxn" id="ixv-27640">4,013</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncontrollingInterests" scale="3" unitRef="mxn" id="ixv-27641">28,224</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</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:NoncontrollingInterests" scale="3" unitRef="mxn" id="ixv-27642">24,841</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:nonNumeric><div>

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

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory" id="ixv-22889"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0%"/><td style="width: 0.25in; text-align: left"><b>19.</b></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Other
comprehensive income (loss)</b></span></td>
</tr></table>

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

<ix:nonNumeric contextRef="c0" escape="true" name="simecb:DisclosureOfOtherComprehensiveIncomeLossExplanatory" id="ixv-22899"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">Conversion<br/> translation<br/> adjustment on<br/> foreign<br/> subsidiaries</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">Other equity<br/> instruments</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">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="width: 64%; text-align: justify">Balances as of January 1, 2023</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="c358" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-27643">30,825</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="c359" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" sign="-" unitRef="mxn" id="ixv-27644">317,267</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="c360" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" sign="-" unitRef="mxn" id="ixv-27645">286,442</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Items that will not be recycled to profit and loss:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Other equity instruments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#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="c361" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsOfOtherEquityInstruments" scale="3" unitRef="mxn" id="ixv-27646">289,070</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="c362" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsOfOtherEquityInstruments" scale="3" unitRef="mxn" id="ixv-27647">289,070</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Items that can be recycled to profit and loss:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Conversion translation adjustment on 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="c363" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ConversionTranslationAdjustmentOnForeignSubsidiaries" scale="3" sign="-" unitRef="mxn" id="ixv-27648">2,659,039</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c362" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ConversionTranslationAdjustmentOnForeignSubsidiaries" scale="3" sign="-" unitRef="mxn" id="ixv-27649">2,659,039</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt">Balances as of&#160;&#160;December 31, 2023</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c364" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn" id="ixv-27650">2,628,214</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c365" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" sign="-" unitRef="mxn" id="ixv-27651">28,197</ix:nonFraction></td><td style="padding-bottom: 2.5pt; 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="c366" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" sign="-" unitRef="mxn" id="ixv-27652">2,656,411</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Items that will not be recycled to profit and loss:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Other equity instruments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Items that can be recycled to profit and loss:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Conversion translation adjustment on 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="c367" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ConversionTranslationAdjustmentOnForeignSubsidiaries" scale="3" sign="-" unitRef="mxn" id="ixv-27653">928,159</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c368" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ConversionTranslationAdjustmentOnForeignSubsidiaries" scale="3" sign="-" unitRef="mxn" id="ixv-27654">928,159</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt">Balances as of&#160;&#160;December 31, 2024</td><td style="padding-bottom: 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="c369" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" sign="-" unitRef="mxn" id="ixv-27655">3,556,373</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c370" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" sign="-" unitRef="mxn" id="ixv-27656">28,197</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c371" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" sign="-" unitRef="mxn" id="ixv-27657">3,584,570</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table></ix:nonNumeric></ix:nonNumeric><div>

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

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

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

</div><!-- Field: Page; Sequence: 137; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></span></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"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfRelatedPartyExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfRelatedPartyExplanatory" id="ixv-23119"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>20.</b></span></td><td style="text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</span></td> <td style="padding-right: 13.9pt; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" id="ixv-23136"><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></ix:nonNumeric></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify">&#160;</p>

<ix:continuation id="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_1"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</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">2023</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">2022</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: 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">
    <td style="font-weight: bold; text-align: justify">Holding company</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: 64%; text-align: justify; padding-left: 9pt">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:RevenueFromInterest" scale="3" unitRef="mxn" id="ixv-27658">77,681</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">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromInterest" scale="3" unitRef="mxn" id="ixv-27659">79,473</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromInterest" scale="3" unitRef="mxn" id="ixv-27660">55,848</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: 3.15pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">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-align: justify; padding-left: 9pt">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="ifrs-full:GeneralAndAdministrativeExpense" scale="3" unitRef="mxn" id="ixv-27661">65,889</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GeneralAndAdministrativeExpense" scale="3" unitRef="mxn" id="ixv-27662">133,970</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GeneralAndAdministrativeExpense" scale="3" unitRef="mxn" id="ixv-27663">275,063</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: 15.85pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">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-align: justify; padding-left: 9pt">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" id="ixv-27664">332,505</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoodsRelatedPartyTransactions" scale="3" unitRef="mxn" id="ixv-27665">631,770</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoodsRelatedPartyTransactions" scale="3" unitRef="mxn" id="ixv-27666">392,531</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">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" id="ixv-27667">226,007</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PurchasesOfGoodsRelatedPartyTransactions" scale="3" unitRef="mxn" id="ixv-27668">220,884</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PurchasesOfGoodsRelatedPartyTransactions" scale="3" unitRef="mxn" id="ixv-27669">253,931</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: 9pt">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_61_fact" name="ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits" scale="3" unitRef="mxn">63,100</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="c6" decimals="-3" format="ixt:num-dot-decimal" id="ix_62_fact" name="ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits" scale="3" unitRef="mxn">113,773</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="c7" decimals="-3" format="ixt:num-dot-decimal" id="ix_63_fact" name="ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits" scale="3" unitRef="mxn">120,151</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(*)</span></td> <td style="text-align: justify"><ix:footnote id="ix_14_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></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b.</span></td> <td style="padding-right: 13.9pt; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock-c0_cont_1" escape="true" name="simecb:ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock" id="ixv-23315"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balances receivable from and payable to related parties are as follows:</span></ix:nonNumeric></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock-c0_cont_2" id="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock-c0_cont_1"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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">2024</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">2023</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">Short-term</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">
    <td style="text-align: justify">Accounts receivable:</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; padding-left: 9pt">Industrias CH, S.A.B. de C.V.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c375" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27673">62,055</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c376" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27674">62,055</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: 9pt">C&#237;a. 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="c377" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27675">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="c378" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27676">628</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: 9pt">Operadora Compa&#241;&#237;a 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="c379" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27677">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="c380" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27678">719</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Compa&#241;&#237;a Manufacturera de Tubos, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#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="c381" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27679">4</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: 9pt">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="c382" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27680">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="c383" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27681">3,318</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">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="c384" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27682">4,784</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="c385" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27683">4,108</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: 9pt">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="c386" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27684">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="c387" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27685">518</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">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="c388" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27686">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="c389" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27687">1,638</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: 9pt">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="c390" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27688">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="c391" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27689">1,294</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Comercializadora Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#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="c392" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27690">2,080</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: 9pt">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="c393" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27691">2,347</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="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27692">2,582</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">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="c395" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27693">3</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="c396" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27694">30</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: 9pt">Aceros CH, S.A. de C.V.</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="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27695">214</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="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27696">172</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Operadora 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="c399" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27697">3,573</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-align: justify; padding-left: 9pt">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="c400" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27698">213</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="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27699">332</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">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="c402" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27700">31,822</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"><ix:nonFraction contextRef="c403" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27701">4,125</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: 9pt">Pytsa Industrial de M&#233;xico. S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#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="c404" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27702">438</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Ferrovisa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#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="c405" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27703">19,225</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: 9pt">Acertam, S.A. de C.V.</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="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27704">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="c407" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27705">785</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Servicios Estructurales, S.A. de C.V.</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="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27706">5,512</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="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27707">3,241</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: 9pt">Industrial Mexicana de Herramientas, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#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="c410" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27708">739</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: 9pt">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="c411" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27709">589</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="c412" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27710">152</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-bottom: 1.5pt; padding-left: 9pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27711">120,202</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27712">108,183</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table></ix:continuation></ix:nonNumeric><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: 138; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->32<!-- Field: /Sequence --></span></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><ix:continuation continuedAt="_DisclosureOfRelatedPartyExplanatory-c0_cont_2" id="_DisclosureOfRelatedPartyExplanatory-c0_cont_1"><ix:continuation continuedAt="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock-c0_cont_3" id="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock-c0_cont_2"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</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">2023</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">Long-term</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">
    <td style="text-align: justify">Accounts receivable:</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; padding-bottom: 1.5pt; padding-left: 9pt">Industrias CH, S.A.B. de C.V.</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><ix:nonFraction contextRef="c375" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27713">648,281</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><ix:nonFraction contextRef="c376" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27714">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-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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27715">648,281</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn" id="ixv-27716">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="font-weight: bold; text-align: justify">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></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Industrias CH, S.A.B de C.V.</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c375" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NonCurrentLoansToRelatedParties" scale="3" unitRef="mxn" id="ixv-27717">1,134,678</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c376" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NonCurrentLoansToRelatedParties" scale="3" unitRef="mxn" id="ixv-27718">1,044,318</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 9pt">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="c402" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NonCurrentLoansToRelatedParties" scale="3" unitRef="mxn" id="ixv-27719">125,612</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="c403" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NonCurrentLoansToRelatedParties" scale="3" unitRef="mxn" id="ixv-27720">125,612</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-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NonCurrentLoansToRelatedParties" scale="3" unitRef="mxn" id="ixv-27721">1,260,290</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</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:NonCurrentLoansToRelatedParties" scale="3" unitRef="mxn" id="ixv-27722">1,169,930</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-bottom: 4pt">Total, long-term</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AmountsReceivableRelatedPartyTransactions" scale="3" unitRef="mxn" id="ixv-27723">1,908,571</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</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:AmountsReceivableRelatedPartyTransactions" scale="3" unitRef="mxn" id="ixv-27724">1,818,211</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 4.25in"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The account receivable with Industrias
CH, S.A.B. de C.V. corresponds mainly to ISR balances to be recovered, due to the fact that some companies consolidated ISR for tax purposes
until 2013 with this company.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Loans:</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As of December 31, 2023, including
the loan in USD converted to pesos, they were as follows, $<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="3" unitRef="mxn" id="ixv-27725">707,851</ix:nonFraction> plus interest of $<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestPayable" scale="3" unitRef="mxn" id="ixv-27726">217,357</ix:nonFraction>, plus IVA of $<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ValueAddedTaxPayables" scale="3" unitRef="mxn" id="ixv-27727">33,945</ix:nonFraction>, resulting in a total
of $<ix:nonFraction contextRef="c372" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NonCurrentLoansToRelatedParties" scale="3" unitRef="mxn" id="ixv-27728">959,153</ix:nonFraction>. As of December 31, 2024, the balance increased due to interest plus VAT corresponding to fiscal year 2023.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As of December 31, 2024 and 2023, there
is a balance pending collection derived from loan interest with Perfiles Comerciales Sigosa, S.A. of C.V. for <span style="-sec-ix-hidden: hidden-fact-14">$</span> and $<ix:nonFraction contextRef="c374" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NonCurrentLoansToRelatedParties" scale="3" unitRef="mxn" id="ixv-27729">125,612</ix:nonFraction> respectively,
equivalent in dollars to (USD $<ix:nonFraction contextRef="c373" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NonCurrentLoansToRelatedParties" scale="3" unitRef="usd" id="ixv-27730">7,536,068</ix:nonFraction>). <ix:continuation continuedAt="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock-c0_cont_4" id="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock-c0_cont_3">As of December 31, 2023, the balance decreased due to a payment that was made during the year.</ix:continuation></p>

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

<ix:continuation continuedAt="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock-c0_cont_5" id="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock-c0_cont_4"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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">2024</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">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">Accounts payable:</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">
    <td style="text-align: justify">&#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: 76%; text-align: justify; padding-left: 9pt">Aceros y Laminados Sigosa, S.A. de C.V.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c388" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27732">4,171</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c389" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27733">4,143</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: 9pt">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="c413" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27734">214,671</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="c414" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27735">214,671</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: 9pt">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="c415" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27736">6,914</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="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27737">3,802</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">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="c417" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27738">368</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="c418" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27739">399</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: 9pt">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="c419" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27740">706</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="c420" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27741">520</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">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="c384" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27742">9,662</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="c385" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27743">2,800</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: 9pt">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="c421" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27744">9,846</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:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27745">7,933</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Compa&#241;&#237;a Industrial Mexicana, S.A. de C.V.</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:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27746">578</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="c424" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27747">570</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: 9pt">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="c425" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27748">9,059</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:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27749">13,345</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">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="c427" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27750">6,975</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="c428" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27751">6,924</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: 9pt">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="c429" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27752">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="c430" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27753">595</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">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="c431" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27754">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="c432" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27755">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-align: justify; padding-left: 9pt">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="c433" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27756">486</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="c405" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27757">577</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: 9pt">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="c411" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27758">402</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="c412" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27759">123</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-bottom: 1.5pt; padding-left: 9pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27760">264,589</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27761">256,541</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table></ix:continuation></ix:continuation><div>

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

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

</div><!-- Field: Page; Sequence: 139; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->33<!-- Field: /Sequence --></span></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><ix:continuation id="_DisclosureOfRelatedPartyExplanatory-c0_cont_2"><ix:continuation id="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">These balances correspond to accounts
payable for services and/or purchases of finished products specific to your activity.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: justify">Loans from related parties:</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; padding-bottom: 1.5pt">Operadora de Perfiles Sigosa, S.A. de C.V.</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><ix:nonFraction contextRef="c434" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27762">3,175,742</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><ix:nonFraction contextRef="c435" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27763">2,498,714</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-align: justify; padding-bottom: 1.5pt; padding-left: 3.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27764">3,175,742</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherPayablesToRelatedParties" scale="3" unitRef="mxn" id="ixv-27765">2,498,714</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-bottom: 4pt; padding-left: 3.5pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AmountsPayableRelatedPartyTransactions" scale="3" unitRef="mxn" id="ixv-27766">3,440,331</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</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:AmountsPayableRelatedPartyTransactions" scale="3" unitRef="mxn" id="ixv-27767">2,755,255</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:continuation>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">This balance corresponds to a current
account loan granted by Operadora de Perfiles Sigosa, S.A. de C.V. (Sigosa), to be invested in Treasury Bonds; the interest derived from
said investment upon expiration thereof, will be delivered to Sigosa.</p></ix:continuation><div>

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

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfCostOfSalesExplanatory" id="ixv-23953"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>21.</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory" id="ixv-23964"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">At the years ended at December 31,
2024, 2023 and 2022, the cost of sales and administration expenses consist of the following:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">2024</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">2023</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">2022</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: 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: 64%; text-align: justify">Raw materials and consumables</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c436" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27768">17,036,782</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c437" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27769">20,377,456</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:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27770">27,080,462</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Electrical energy</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:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27771">2,163,690</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="c440" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27772">2,326,649</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:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27773">2,586,918</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">Ferroalloys</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:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27774">1,500,999</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:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27775">1,883,923</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="c444" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27776">2,232,759</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Refractories</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c445" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27777">650,713</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="c446" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27778">859,034</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="c447" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27779">767,691</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">Oxygen</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:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27780">406,973</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:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27781">348,200</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="c450" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27782">297,302</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Electrodes</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:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27783">249,551</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:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27784">402,513</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="c453" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27785">542,117</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">Gas and fuels</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:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27786">579,897</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:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27787">793,649</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="c456" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27788">1,541,817</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Labor</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:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27789">1,663,870</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:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27790">1,822,827</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="c459" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27791">2,272,304</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">Operation materials</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:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27792">985,511</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:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27793">1,038,873</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="c462" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27794">1,366,947</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Depreciation and amortization</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:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27795">1,066,382</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:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27796">1,035,244</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="c465" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27797">1,116,872</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">Maintenance</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c466" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27798">1,602,511</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="c467" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27799">1,867,656</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="c468" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27800">1,250,897</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">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="c469" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27801">728,383</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="c470" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27802">661,140</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="c471" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27803">1,084,475</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-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:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27804">28,635,262</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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27805">33,417,164</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RawMaterialsAndConsumablesUsed" scale="3" unitRef="mxn" id="ixv-27806">42,140,561</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: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</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: 10pt"><b>2024</b></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</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: 10pt"><b>2023</b></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</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: 10pt"><b>2022</b></span></td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="width: 64%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost of sales</span></td>
    <td style="width: 1%; text-align: justify">&#160;</td>
    <td style="width: 1%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn" id="ixv-27807">26,032,751</ix:nonFraction></span></td>
    <td style="width: 1%; text-align: justify">&#160;</td>
    <td style="width: 1%; text-align: justify">&#160;</td>
    <td style="width: 1%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn" id="ixv-27808">31,100,106</ix:nonFraction></span></td>
    <td style="width: 1%; text-align: justify">&#160;</td>
    <td style="width: 1%; text-align: justify">&#160;</td>
    <td style="width: 1%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction contextRef="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn" id="ixv-27809">39,683,861</ix:nonFraction></span></td>
    <td style="width: 1%; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Administrative expenses</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: justify">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn" id="ixv-27810">2,602,511</ix:nonFraction></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: justify">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn" id="ixv-27811">2,317,058</ix:nonFraction></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: justify">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction contextRef="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn" id="ixv-27812">2,456,700</ix:nonFraction></span></td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="border-bottom: black 4.5pt double; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:SellingGeneralAndAdministrativeExpense" scale="3" unitRef="mxn" id="ixv-27813">28,635,262</ix:nonFraction></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="border-bottom: black 4.5pt double; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:SellingGeneralAndAdministrativeExpense" scale="3" unitRef="mxn" id="ixv-27814">33,417,164</ix:nonFraction></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="border-bottom: black 4.5pt double; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction contextRef="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:SellingGeneralAndAdministrativeExpense" scale="3" unitRef="mxn" id="ixv-27815">42,140,561</ix:nonFraction></span></td>
    <td style="text-align: justify">&#160;</td></tr>
  </table></ix:nonNumeric></ix:nonNumeric><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 140; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->34<!-- Field: /Sequence --></span></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 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory" id="ixv-24277"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>22.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Other
income (expenses), net</b></span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>&#160;</b></p>

<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfExpensesExplanatory" id="ixv-24289"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The components of other income (expenses)
net, in the years ended December 31, 2024, 2023 and 2022, are the following:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">2024</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">2023</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">2022</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: 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: 64%; text-align: justify">Cost from inventory sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherFinanceCost" scale="3" unitRef="mxn" id="ixv-27816">24,524</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Land treatments in Pacific Steel, Inc.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:LandsTreatment" scale="3" unitRef="mxn" id="ixv-27817">7,984</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:LandsTreatment" scale="3" unitRef="mxn" id="ixv-27818">5,045</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c7" decimals="-3" format="ixt:num-dot-decimal" name="simecb:LandsTreatment" scale="3" unitRef="mxn" id="ixv-27819">3,327</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">Republic employee benefits provision</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:EmployeeBenefitsExpense" scale="3" unitRef="mxn" id="ixv-27820">140,989</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:EmployeeBenefitsExpense" scale="3" unitRef="mxn" id="ixv-27821">0</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Bad debt estimate</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:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction" scale="3" unitRef="mxn" id="ixv-27822">87,127</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction" scale="3" unitRef="mxn" id="ixv-27823">20,322</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction" scale="3" unitRef="mxn" id="ixv-27824">21,983</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">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:OtherExpenseByNature" scale="3" unitRef="mxn" id="ixv-27825">14,492</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherExpenseByNature" scale="3" unitRef="mxn" id="ixv-27826">2,922</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherExpenseByNature" scale="3" unitRef="mxn" id="ixv-27827">0</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-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" id="ixv-27828">134,127</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherExpenseByFunction" scale="3" unitRef="mxn" id="ixv-27829">169,278</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherExpenseByFunction" scale="3" unitRef="mxn" id="ixv-27830">25,310</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">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">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" id="ixv-27831">13,578</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:SaleOfScrap" scale="3" unitRef="mxn" id="ixv-27832">2,601</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="simecb:SaleOfScrap" scale="3" unitRef="mxn" id="ixv-27833">2,450</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">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" id="ixv-27834">5,773</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="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RecoveryOfLosses" scale="3" unitRef="mxn" id="ixv-27835">9,892</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RecoveryOfLosses" scale="3" unitRef="mxn" id="ixv-27836">327</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Profits from inventory sales</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#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="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ProfitsFromInventorySales" scale="3" unitRef="mxn" id="ixv-27837">28,959</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="c7" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ProfitsFromInventorySales" scale="3" unitRef="mxn" id="ixv-27838">85,597</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">Republic account debugging</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:RepublicAccountDebugging" scale="3" unitRef="mxn" id="ixv-27839">105,227</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; ">
    <td style="text-align: justify">GV Account debugging</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:GVAccountDebugging" scale="3" unitRef="mxn" id="ixv-27840">288,232</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="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">&#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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherFinanceIncome" scale="3" unitRef="mxn" id="ixv-27841">8,280</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherFinanceIncome" scale="3" unitRef="mxn" id="ixv-27842">8,781</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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" id="ixv-27843">412,810</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIncome" scale="3" unitRef="mxn" id="ixv-27844">49,732</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIncome" scale="3" unitRef="mxn" id="ixv-27845">97,155</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="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">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherIncomeAndOtherexpensesNet" scale="3" sign="-" unitRef="mxn" id="ixv-27846">278,683</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherIncomeAndOtherexpensesNet" scale="3" sign="-" unitRef="mxn" id="ixv-27847">119,546</ix:nonFraction></td><td style="padding-bottom: 2.5pt; 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="c7" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherIncomeAndOtherexpensesNet" scale="3" sign="-" unitRef="mxn" id="ixv-27848">71,845</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table></ix:nonNumeric></ix:nonNumeric><div>


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

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory" id="ixv-24528"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>23.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Financial
instruments</b></span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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"><b><i>Capital risk management</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><i>Market risk</i></b> - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Foreign exchange risk management </i></b>- 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. <ix:nonNumeric contextRef="c0" continuedAt="simecb_ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock-c0_cont_1" escape="true" name="simecb:ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock" id="ixv-27849">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):</ix:nonNumeric></span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="simecb_ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock-c0_cont_1"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td colspan="6" style="text-align: center">&#160;</td><td>&#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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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">2024</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">2023</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; text-indent: -9pt; padding-left: 9pt">Short - term assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ShortTermAsset" scale="3" unitRef="mxn" id="ixv-27850">34,445,748</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ShortTermAsset" scale="3" unitRef="mxn" id="ixv-27851">29,629,712</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; text-indent: -9pt; padding-left: 9pt">Short - 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="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ShortTermsLiabilities" scale="3" unitRef="mxn" id="ixv-27852">9,986,432</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:ShortTermsLiabilities" scale="3" unitRef="mxn" id="ixv-27853">11,472,797</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; text-indent: -9pt; 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></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt; text-indent: -9pt; padding-left: 0.25in">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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets" scale="3" unitRef="mxn" id="ixv-27854">24,459,316</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets" scale="3" unitRef="mxn" id="ixv-27855">18,156,915</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -9pt; 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></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt; text-indent: -9pt; padding-left: 0.25in">Equivalent in U.S. Dollars (thousands)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ShorttermDepositsClassifiedAsCashEquivalents" scale="3" unitRef="usd" id="ixv-27856">1,192,538</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD$</span></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:ShorttermDepositsClassifiedAsCashEquivalents" scale="3" unitRef="usd" id="ixv-27857">1,074,787</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:continuation>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><i>Credit risk management </i></b>- 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></ix:nonNumeric><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

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

</div><!-- Field: Page; Sequence: 141; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->35<!-- Field: /Sequence --></span></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><ix:continuation id="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Trade receivables consist of a large
number of customers dedicated to construction and automotive industries, distributed in different geographic areas. Ongoing credit evaluation
is performed on the financial condition of accounts receivable.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company does not have significant
credit risk exposure with any single counterparty or any group of counterparties having similar characteristics. The Company defines that
the counterparties that have similar characteristics are considered related parties. Concentration of credit risk to any other counterparty
did not exceed <ix:nonFraction contextRef="c4" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ExpectedCreditLossRate" scale="-2" unitRef="pure" id="ixv-27858">5</ix:nonFraction>% of gross monetary assets at any time during the year.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The credit risk on liquid funds and
derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating
agencies.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><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><i>Liquidity risk and risk tables </i></b>- 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. <ix:nonNumeric contextRef="c0" continuedAt="simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock-c0_cont_1" escape="true" name="simecb:ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock" id="ixv-27859">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.:</ix:nonNumeric></span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock-c0_cont_1"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">(In thousands of US&#160;dollars)</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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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">2024</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">2023</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: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify; padding-left: 9pt">Bank loans credit lines</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:SecuredBankLoansReceived" scale="3" unitRef="usd" id="ixv-27860">300,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:SecuredBankLoansReceived" scale="3" unitRef="usd" id="ixv-27861">200,000</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: 9pt">Draw 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="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:BalancesWithBanks" scale="3" unitRef="usd" id="ixv-27862">216,927</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:BalancesWithBanks" scale="3" unitRef="usd" id="ixv-27863">166,408</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-bottom: 4pt; padding-left: 9pt">Undrawn balances</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:UndrawnBalances" scale="3" unitRef="usd" id="ixv-27864">83,073</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:UndrawnBalances" scale="3" unitRef="usd" id="ixv-27865">33,592</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:continuation></ix:continuation><div>

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

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory" id="ixv-24763"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>24.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Financial
information by segments</b></span></td>
</tr></table>


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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company analyses its information
by region, due to the operational structure and the organization of its business. Information used for making decisions is based on such
regions. The Company&#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 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 Pindamonhangaba, 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.</p>

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

<ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfOperatingSegmentsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfOperatingSegmentsExplanatory" id="ixv-24776"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="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>Year ended December 31, 2024</b></span></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="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 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">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Eliminations<br/> between<br/> 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="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="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#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: justify">&#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="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">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c318" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="3" unitRef="mxn" id="ixv-27866">19,529,921</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c472" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="3" unitRef="mxn" id="ixv-27867">92,215</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">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c473" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="3" unitRef="mxn" id="ixv-27868">14,035,536</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;</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="c474" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="3" unitRef="mxn" id="ixv-27869">33,657,672</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; 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="c318" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn" id="ixv-27870">15,168,258</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c472" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn" id="ixv-27871">212,771</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c473" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn" id="ixv-27872">10,651,722</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</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="c474" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn" id="ixv-27873">26,032,751</ix:nonFraction></td><td style="padding-bottom: 1pt; 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">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; 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="c318" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" unitRef="mxn" id="ixv-27874">4,361,663</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="ifrs-full:GrossProfit" scale="3" sign="-" unitRef="mxn" id="ixv-27875">120,556</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="c473" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" unitRef="mxn" id="ixv-27876">3,383,814</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="c474" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" unitRef="mxn" id="ixv-27877">7,624,921</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">Administrative expenses</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="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn" id="ixv-27878">996,915</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c472" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn" id="ixv-27879">477,245</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="c473" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn" id="ixv-27880">1,128,351</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="c474" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn" id="ixv-27881">2,602,511</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">Other income (expenses), net</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="ifrs-full:OtherOperatingIncomeExpense" scale="3" unitRef="mxn" id="ixv-27882">329,915</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="ifrs-full:OtherOperatingIncomeExpense" scale="3" sign="-" unitRef="mxn" id="ixv-27883">750,518</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="c473" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherOperatingIncomeExpense" scale="3" unitRef="mxn" id="ixv-27884">699,286</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="c474" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherOperatingIncomeExpense" scale="3" unitRef="mxn" id="ixv-27885">278,683</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 income and dividends</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="ifrs-full:AdjustmentsForInterestIncome" scale="3" unitRef="mxn" id="ixv-27886">1,686,870</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"><div style="-sec-ix-hidden: hidden-fact-15">-</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"><ix:nonFraction contextRef="c474" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForInterestIncome" scale="3" unitRef="mxn" id="ixv-27887">1,686,870</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">Interest expense Loss on financial instruments</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="ifrs-full:InterestRevenueExpense" scale="3" unitRef="mxn" id="ixv-27888">1,972</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="ifrs-full:InterestRevenueExpense" scale="3" sign="-" unitRef="mxn" id="ixv-27889">5,705</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="c473" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestRevenueExpense" scale="3" sign="-" unitRef="mxn" id="ixv-27890">422,358</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="c475" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestRevenueExpense" scale="3" unitRef="mxn" id="ixv-27891">422,358</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="c474" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestRevenueExpense" scale="3" sign="-" unitRef="mxn" id="ixv-27892">3,733</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; 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="c318" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" unitRef="mxn" id="ixv-27893">5,557,126</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="c472" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" sign="-" unitRef="mxn" id="ixv-27894">737</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c473" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" unitRef="mxn" id="ixv-27895">227,122</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="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" sign="-" unitRef="mxn" id="ixv-27896">227,122</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c474" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" unitRef="mxn" id="ixv-27897">5,556,389</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: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Income (loss) before income taxes</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="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn" id="ixv-27898">10,940,631</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="c472" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" sign="-" unitRef="mxn" id="ixv-27899">1,354,761</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="c473" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn" id="ixv-27900">2,759,513</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="c475" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn" id="ixv-27901">195,236</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="c474" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn" id="ixv-27902">12,540,619</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; 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="c318" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncomeTaxExpense" scale="3" unitRef="mxn" id="ixv-27903">1,135,674</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="c472" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncomeTaxExpense" scale="3" sign="-" unitRef="mxn" id="ixv-27904">81,401</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c473" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncomeTaxExpense" scale="3" unitRef="mxn" id="ixv-27905">1,005,850</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="c474" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncomeTaxExpense" scale="3" unitRef="mxn" id="ixv-27906">2,060,123</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">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-align: left; 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="c318" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" unitRef="mxn" id="ixv-27907">9,804,957</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c472" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" sign="-" unitRef="mxn" id="ixv-27908">1,273,360</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c473" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" unitRef="mxn" id="ixv-27909">1,753,663</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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c475" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" unitRef="mxn" id="ixv-27910">195,236</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c474" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" unitRef="mxn" id="ixv-27911">10,480,496</ix:nonFraction></td><td style="padding-bottom: 4pt; 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-align: left">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c318" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationAndAmortisationExpense" scale="3" unitRef="mxn" id="ixv-27912">623,556</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c472" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationAndAmortisationExpense" scale="3" unitRef="mxn" id="ixv-27913">179,732</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c473" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationAndAmortisationExpense" scale="3" unitRef="mxn" id="ixv-27914">263,094</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c474" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationAndAmortisationExpense" scale="3" unitRef="mxn" id="ixv-27915">1,066,382</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">Total assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c476" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn" id="ixv-27916">50,325,892</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="c477" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn" id="ixv-27917">9,740,818</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="c478" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn" id="ixv-27918">17,699,144</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="c479" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" sign="-" unitRef="mxn" id="ixv-27919">4,435,253</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="c480" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn" id="ixv-27920">73,330,601</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="c476" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn" id="ixv-27921">4,192,751</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="c477" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn" id="ixv-27922">6,168,335</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="c478" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn" id="ixv-27923">8,130,556</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="c479" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" sign="-" unitRef="mxn" id="ixv-27924">4,435,253</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="c480" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn" id="ixv-27925">14,056,389</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="c318" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AcquisitionsOfPropertyPlantAndEquipment" scale="3" unitRef="mxn" id="ixv-27926">194,940</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">(<ix:nonFraction contextRef="c472" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AcquisitionsOfPropertyPlantAndEquipment" scale="3" sign="-" unitRef="mxn" id="ixv-27927">695</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="c473" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AcquisitionsOfPropertyPlantAndEquipment" scale="3" unitRef="mxn" id="ixv-27928">1,932,717</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">&#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="c474" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AcquisitionsOfPropertyPlantAndEquipment" scale="3" unitRef="mxn" id="ixv-27929">2,126,962</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:nonNumeric><div>

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

</div><!-- Field: Page; Sequence: 142; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->36<!-- Field: /Sequence --></span></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><ix:continuation id="_DisclosureOfOperatingSegmentsExplanatory-c0_cont_1"><ix:continuation id="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_1"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#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">Year ended December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="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">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Eliminations<br/> between<br/> 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="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="text-align: left">&#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: justify">&#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: left">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c319" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="3" unitRef="mxn" id="ixv-27930">24,777,369</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c481" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="3" unitRef="mxn" id="ixv-27931">2,417,219</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">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c482" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="3" unitRef="mxn" id="ixv-27932">13,944,660</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</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="c483" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="3" unitRef="mxn" id="ixv-27933">41,139,248</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; 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="c319" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn" id="ixv-27934">17,937,267</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c481" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn" id="ixv-27935">3,398,928</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c482" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn" id="ixv-27936">9,763,911</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</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="c483" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn" id="ixv-27937">31,100,106</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Gross profit (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c319" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" unitRef="mxn" id="ixv-27938">6,840,102</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="c481" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" sign="-" unitRef="mxn" id="ixv-27939">981,709</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="c482" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" unitRef="mxn" id="ixv-27940">4,180,749</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">&#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="c483" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" unitRef="mxn" id="ixv-27941">10,039,142</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: left">Administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c319" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn" id="ixv-27942">970,482</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="c481" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn" id="ixv-27943">291,552</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="c482" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn" id="ixv-27944">1,055,024</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="c483" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn" id="ixv-27945">2,317,058</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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="c319" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherOperatingIncomeExpense" scale="3" unitRef="mxn" id="ixv-27946">16,319</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="c481" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherOperatingIncomeExpense" scale="3" sign="-" unitRef="mxn" id="ixv-27947">309,117</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="c482" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherOperatingIncomeExpense" scale="3" unitRef="mxn" id="ixv-27948">173,252</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">&#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="c483" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherOperatingIncomeExpense" scale="3" sign="-" unitRef="mxn" id="ixv-27949">119,546</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: left">Interest income and dividends</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c319" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForInterestIncome" scale="3" unitRef="mxn" id="ixv-27950">931,866</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="c481" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForInterestIncome" scale="3" unitRef="mxn" id="ixv-27951">82,224</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"><div style="-sec-ix-hidden: hidden-fact-16">-</div></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="c484" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForInterestIncome" scale="3" sign="-" unitRef="mxn" id="ixv-27952">82,224</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="c483" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForInterestIncome" scale="3" unitRef="mxn" id="ixv-27953">931,866</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Interest expense Loss on financial instruments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c319" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" scale="3" sign="-" unitRef="mxn" id="ixv-27954">89,293</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="c481" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" scale="3" sign="-" unitRef="mxn" id="ixv-27955">146,592</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="c482" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" scale="3" sign="-" unitRef="mxn" id="ixv-27956">122,921</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="c484" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" scale="3" unitRef="mxn" id="ixv-27957">269,513</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="c483" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" scale="3" sign="-" unitRef="mxn" id="ixv-27958">89,293</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: left; 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="c319" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" sign="-" unitRef="mxn" id="ixv-27959">2,430,781</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c481" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" sign="-" unitRef="mxn" id="ixv-27960">219</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c482" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" sign="-" unitRef="mxn" id="ixv-27961">181,424</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c484" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" unitRef="mxn" id="ixv-27962">181,424</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="c483" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" sign="-" unitRef="mxn" id="ixv-27963">2,431,000</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Income (loss) before income taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c319" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn" id="ixv-27964">4,297,731</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="c481" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" sign="-" unitRef="mxn" id="ixv-27965">1,646,965</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="c482" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn" id="ixv-27966">2,994,632</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="c484" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn" id="ixv-27967">368,713</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="c483" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn" id="ixv-27968">6,014,111</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; 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="c319" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncomeTaxExpense" scale="3" unitRef="mxn" id="ixv-27969">1,234,278</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="c481" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncomeTaxExpense" scale="3" sign="-" unitRef="mxn" id="ixv-27970">144,630</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c482" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncomeTaxExpense" scale="3" unitRef="mxn" id="ixv-27971">650,350</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="c483" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncomeTaxExpense" scale="3" unitRef="mxn" id="ixv-27972">1,739,998</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">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; 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="c319" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" unitRef="mxn" id="ixv-27973">3,063,453</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c481" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" sign="-" unitRef="mxn" id="ixv-27974">1,502,335</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c482" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" unitRef="mxn" id="ixv-27975">2,344,282</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">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c484" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" unitRef="mxn" id="ixv-27976">368,713</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="c483" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" unitRef="mxn" id="ixv-27977">4,274,113</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c319" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationAndAmortisationExpense" scale="3" unitRef="mxn" id="ixv-27978">618,445</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c481" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationAndAmortisationExpense" scale="3" unitRef="mxn" id="ixv-27979">155,794</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="c482" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationAndAmortisationExpense" scale="3" unitRef="mxn" id="ixv-27980">261,005</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="c483" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationAndAmortisationExpense" scale="3" unitRef="mxn" id="ixv-27981">1,035,244</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: left">Total assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c485" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn" id="ixv-27982">43,890,081</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="c486" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn" id="ixv-27983">9,069,596</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="c487" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn" id="ixv-27984">18,203,408</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="c488" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" sign="-" unitRef="mxn" id="ixv-27985">4,375,473</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="c489" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn" id="ixv-27986">66,787,612</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Total liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c485" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn" id="ixv-27987">6,912,766</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="c486" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn" id="ixv-27988">4,602,653</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="c487" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn" id="ixv-27989">9,842,201</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="c488" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" sign="-" unitRef="mxn" id="ixv-27990">4,375,473</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="c489" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn" id="ixv-27991">16,982,147</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">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="c319" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AcquisitionsOfPropertyPlantAndEquipment" scale="3" unitRef="mxn" id="ixv-27992">210,422</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="c481" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AcquisitionsOfPropertyPlantAndEquipment" scale="3" sign="-" unitRef="mxn" id="ixv-27993">350,360</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="c482" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AcquisitionsOfPropertyPlantAndEquipment" scale="3" unitRef="mxn" id="ixv-27994">2,632,611</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="c483" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AcquisitionsOfPropertyPlantAndEquipment" scale="3" unitRef="mxn" id="ixv-27995">2,492,673</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#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">Year ended December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="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">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Eliminations<br/> between<br/> 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="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="text-align: left">&#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: justify">&#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: left; text-indent: -0.125in; padding-left: 0.125in">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c320" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="3" unitRef="mxn" id="ixv-27996">30,914,890</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c490" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="3" unitRef="mxn" id="ixv-27997">5,867,193</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">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c491" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="3" unitRef="mxn" id="ixv-27998">17,377,164</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;</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="c492" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="3" unitRef="mxn" id="ixv-27999">54,159,247</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in">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="c320" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn" id="ixv-28000">21,575,758</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c490" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn" id="ixv-28001">5,764,239</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c491" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn" id="ixv-28002">12,343,864</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</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="c492" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn" id="ixv-28003">39,683,861</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-indent: -0.125in; padding-left: 0.125in">Gross profit (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c320" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" unitRef="mxn" id="ixv-28004">9,339,132</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="c490" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" unitRef="mxn" id="ixv-28005">102,954</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="c491" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" unitRef="mxn" id="ixv-28006">5,033,300</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="c492" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" unitRef="mxn" id="ixv-28007">14,475,386</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: left; text-indent: -0.125in; padding-left: 0.125in">Administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c320" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn" id="ixv-28008">1,096,330</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="c490" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn" id="ixv-28009">286,611</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="c491" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn" id="ixv-28010">1,618,151</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="c493" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" sign="-" unitRef="mxn" id="ixv-28011">544,392</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="c492" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn" id="ixv-28012">2,456,700</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Other income (expenses), net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c320" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherOperatingIncomeExpense" scale="3" sign="-" unitRef="mxn" id="ixv-28013">71,202</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="c490" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherOperatingIncomeExpense" scale="3" unitRef="mxn" id="ixv-28014">1,015,586</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="c491" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherOperatingIncomeExpense" scale="3" unitRef="mxn" id="ixv-28015">140,205</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="c493" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherOperatingIncomeExpense" scale="3" sign="-" unitRef="mxn" id="ixv-28016">1,012,744</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="c492" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherOperatingIncomeExpense" scale="3" unitRef="mxn" id="ixv-28017">71,845</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: left; text-indent: -0.125in; padding-left: 0.125in">Interest income and dividends</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c320" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForInterestIncome" scale="3" unitRef="mxn" id="ixv-28018">415,704</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="c490" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForInterestIncome" scale="3" unitRef="mxn" id="ixv-28019">30,175</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="c492" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForInterestIncome" scale="3" unitRef="mxn" id="ixv-28020">445,879</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c320" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestRevenueExpense" scale="3" sign="-" unitRef="mxn" id="ixv-28021">485</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="c490" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestRevenueExpense" scale="3" sign="-" unitRef="mxn" id="ixv-28022">55,867</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="c491" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestRevenueExpense" scale="3" sign="-" unitRef="mxn" id="ixv-28023">383,646</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="c493" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestRevenueExpense" scale="3" unitRef="mxn" id="ixv-28024">383,646</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="c492" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestRevenueExpense" scale="3" sign="-" unitRef="mxn" id="ixv-28025">56,352</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: left; text-indent: -0.125in; padding-left: 0.125in">Loss on financial instruments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c320" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" scale="3" sign="-" unitRef="mxn" id="ixv-28026">778,649</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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#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="c492" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" scale="3" sign="-" unitRef="mxn" id="ixv-28027">778,649</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in">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="c320" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" sign="-" unitRef="mxn" id="ixv-28028">540,770</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c490" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" sign="-" unitRef="mxn" id="ixv-28029">58</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c491" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" sign="-" unitRef="mxn" id="ixv-28030">60,625</ix:nonFraction></td><td style="padding-bottom: 1pt; 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="c493" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" unitRef="mxn" id="ixv-28031">60,625</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="c492" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" sign="-" unitRef="mxn" id="ixv-28032">540,828</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-indent: -0.125in; padding-left: 0.125in">Income (loss) before income taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c320" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn" id="ixv-28033">7,267,400</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="c490" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn" id="ixv-28034">806,179</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="c491" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn" id="ixv-28035">3,111,083</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="c493" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" sign="-" unitRef="mxn" id="ixv-28036">24,081</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="c492" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn" id="ixv-28037">11,160,581</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: left; padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in">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="c320" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncomeTaxExpense" scale="3" unitRef="mxn" id="ixv-28038">2,565,834</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="c490" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncomeTaxExpense" scale="3" unitRef="mxn" id="ixv-28039">88,679</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="c491" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncomeTaxExpense" scale="3" unitRef="mxn" id="ixv-28040">645,009</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="c492" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncomeTaxExpense" scale="3" unitRef="mxn" id="ixv-28041">3,299,522</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; padding-bottom: 4pt; text-indent: -0.125in; padding-left: 0.125in">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="c320" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" unitRef="mxn" id="ixv-28042">4,701,566</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">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c490" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" unitRef="mxn" id="ixv-28043">717,500</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c491" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" unitRef="mxn" id="ixv-28044">2,466,074</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c493" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" sign="-" unitRef="mxn" id="ixv-28045">24,081</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c492" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" unitRef="mxn" id="ixv-28046">7,861,059</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-indent: -0.125in; padding-left: 0.125in">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c320" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationAndAmortisationExpense" scale="3" unitRef="mxn" id="ixv-28047">627,078</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="c490" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationAndAmortisationExpense" scale="3" unitRef="mxn" id="ixv-28048">236,601</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="c491" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationAndAmortisationExpense" scale="3" unitRef="mxn" id="ixv-28049">253,193</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="c492" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationAndAmortisationExpense" scale="3" unitRef="mxn" id="ixv-28050">1,116,872</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Total assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c494" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn" id="ixv-28051">44,025,917</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="c495" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn" id="ixv-28052">12,930,111</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="c496" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn" id="ixv-28053">14,149,332</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="c497" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" sign="-" unitRef="mxn" id="ixv-28054">3,472,457</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="c498" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn" id="ixv-28055">67,632,903</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: left; text-indent: -0.125in; padding-left: 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-indent: -0.125in; padding-left: 0.125in">Total liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c494" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn" id="ixv-28056">8,375,028</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="c495" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn" id="ixv-28057">7,243,113</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="c496" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn" id="ixv-28058">7,492,843</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="c497" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" sign="-" unitRef="mxn" id="ixv-28059">3,472,457</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="c498" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn" id="ixv-28060">19,638,527</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: left; text-indent: -0.125in; padding-left: 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-indent: -0.125in; padding-left: 0.125in">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="c320" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AcquisitionsOfPropertyPlantAndEquipment" scale="3" unitRef="mxn" id="ixv-28061">151,783</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="c490" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AcquisitionsOfPropertyPlantAndEquipment" scale="3" unitRef="mxn" id="ixv-28062">252,116</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="c491" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AcquisitionsOfPropertyPlantAndEquipment" scale="3" unitRef="mxn" id="ixv-28063">1,292,586</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="c492" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AcquisitionsOfPropertyPlantAndEquipment" scale="3" unitRef="mxn" id="ixv-28064">1,696,485</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table></ix:continuation></ix:continuation><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: 143; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->37<!-- Field: /Sequence --></span></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><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfContingentLiabilitiesExplanatory" id="ixv-26348"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>25.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Contingencies</b></span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As of December 31, 2023, the Company
has the following contingencies:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">California Department
of Toxic Substances Control</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On September 2002, the Department of
Toxic Substances Control (DTSC) inspected PS facilities based on an alleged complaint from neighbors due to PS&#8217;s excavating to recover
scrap metal on its property and on a neighboring property, which PS rents from a third party (BNSF Railway). In this same month, DTSC
issued an enforcement order of imminent and substantial endangerment determination, which alleges that certain soil piles, soil management
and metal recovery operations may cause an imminent and substantial danger to human health and the environment; consequently, DTSC sanctioned
PS for violating Hazardous Waste Control Laws in the State of California and imposed the obligation to remedy the site. On July 26, 2004,
in an effort to continue with this order, DTSC filed against PS a Complaint for Civil Penalties and Injunctive Relief in San Diego Superior
Court. On July 26, 2004, the court issued a judgment, whereby PS was obligated to pay USD$ <ix:nonFraction contextRef="c499" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:DefinedBenefitObligationAtPresentValue" scale="6" unitRef="usd" id="ixv-28065">0.2</ix:nonFraction> million, which has been paid.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On June 6, 2010, the DTSC and the San
Diego Department of Environmental Health (DEH) inspected the facilities of PS, in response to a general complaint. On August 10, 2010
DTSC and DEH conducted a second inspection and found seven infractions. The DEH is satisfied with the compliance of PS on those issues;
however, on October 19, 2010 the technical division of the DTSC recommended to the legal division of DTSC that it impose significant penalties.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The land remediation was suspended at
the beginning of 2011 due to the inefficiency of the process, which was verified by several studies. As an alternative, once the necessary
permits were obtained from the authorities in Mexico, the Mexicali plant began the process of importing non-RCRA soil for final disposal
in a secure landfill based in Nuevo Leon State. This landfill is deposited after the separation of the metal content, which is used as
raw material in the melting process. PS has completed the shipment of non-RCRA soil for final disposal in Nuevo Leon State.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The disposition of a stack estimated
at <ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="simecb:DispositionOfStack" scale="0" unitRef="Tons" id="ixv-28066">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.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On April 21, 2015, PS sent a letter
to the Attorney General explaining that the authorities in Mexico had not denied permission to the Company but had simply requested that
it present its application in a different format, which had already been presented and reviewed by the authority on April 17, 2015.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On July 23, 2015, the Attorney General
denied the extension requested by PS and demanded the immediate shipments of the RCRA stack to an authorized landfill. PS began transporting
RCRA soil on July, 29, 2015, and completed removal of the RCRA stack by September 12, 2015 with a total of <ix:nonFraction contextRef="c500" decimals="0" format="ixt:num-dot-decimal" name="simecb:TotalMetricTons" scale="0" unitRef="Tons" id="ixv-28067">3,000</ix:nonFraction> metric tons.</p></ix:nonNumeric><div>

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


</div><!-- Field: Page; Sequence: 144; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->38<!-- Field: /Sequence --></span></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 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_2" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On January 5, 2016, the Attorney General
and PS stipulated to filing a &#8220;final judgment and order on consent&#8221; or Consent Judgment in San Diego Superior Court. The parties
negotiated the Consent Judgment, which includes the following terms:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><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="c501" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AmountOfPenaltyPaid" scale="6" unitRef="usd" id="ixv-28068">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: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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">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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">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, on May 31, 2022. No litigation
was filed against the DTSC approval which is now final.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On December 6, 2022, the DTSC sent a
letter requesting a preliminary study and a work plan implementation schedule, both documents were delivered on February 3, 2023. DTSC
has not responded to either document.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On January 13, 2023, BNSF Railway issued
a contract termination notice to PS, notifying BNSF&#8217;s unilateral termination of two lease contracts with PS which ended on February
12 and 22, 2023, through its legal counsel informed PS that no longer has access to BNSF Railway property. DTSC is entering into a voluntary
agreement with BNSF to implement a work plan.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">March 7, 2023, PS became aware that
DTSC entered into a voluntary agreement with BNSF to implement the IM workplan on BNSF property.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">We are informed that BNSF performed
the IM workplan under DTSC&#8217;s supervision.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On June 29, 2023, BNSF filed suit against
PS in the Southern District of California. (See <i>BNSF Railway Company v. Pacific Steel, Inc.</i>, 23CV1202 BEN KSC, United States District
Court, Southern District of California.) BNSF&#8217;s complaint alleges causes of action for specific performance, breach of contract,
breach of implied covenant of good faith and fair dealing, express contractual indemnity, nuisance, trespass, negligence, waste, equitable
and implied indemnity, contribution under the Hazardous Substances Account Act, contribution under federal common law, and declaratory
relief.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On December 6, 2024, SCS Engineers submitted
a Draft Corrective Measures Study Report to DTSC in compliance with Section 8.5 and Attachment 4 of the 2004 Corrective Action Consent
Agreement (CACA), and the October 10, 2023, DTSC letter conditionally approving the Corrective Measures Study Workplan.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">As of the date of these consolidated
financial statements, we cannot estimate the costs of implementing the work plan of the provisional measures due to the uncertainty of
whether BNSF or PS will implement the work and the DTSC authorizations to whom they designate and their approval date.</p></ix:continuation><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 145; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->39<!-- Field: /Sequence --></span></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 0pt 0.5in; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_3" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_2"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b.</span></td> <td> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As is the case with most steel manufacturers in the United States of
America, Republic could incur significant expenses related to environmental matters in the future, including those arising from environmental
compliance activities and remediation resulting from historical waste management practices at Republic's facilities. The reserve created
at 31 December 2024 and 2023 to cover probable environmental liabilities as well as compliance activities amounts to USD $ <ix:nonFraction contextRef="c0" decimals="-5" format="ixt:num-dot-decimal" name="simecb:EnvironmentalLiabilities" scale="6" unitRef="usd" id="ixv-28069">2.5</ix:nonFraction> million,
and USD $ <ix:nonFraction contextRef="c6" decimals="1" format="ixt:num-dot-decimal" name="simecb:EnvironmentalLiabilities" scale="0" unitRef="usd" id="ixv-28070">2.5</ix:nonFraction> respectively. The reserve includes the direct costs of remediation efforts and post-remediation follow-up costs that are
expected to be paid after corrective actions have been completed. The short-term and long-term portions of the environmental reserve at
31 December 2023 and 2022 of USD $ <ix:nonFraction contextRef="c5" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:StatutoryReserve" scale="6" unitRef="usd" id="ixv-28071">1.0</ix:nonFraction> and <ix:nonFraction contextRef="c28" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:StatutoryReserve" scale="6" unitRef="usd" id="ixv-28072">1.0</ix:nonFraction> million, respectively, are included in other accounts payable and accrued short-term and
long-term liabilities, respectively, in the consolidated statement of financial position.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 6, 2023, The US EPA and the Company entered into a Consent Decree whereby the company is required to install certain emission controls at the Canton facility, conduct compliance testing and implement related monitoring and record keeping. Civil penalties of $<ix:nonFraction contextRef="c502" decimals="-1" format="ixt:num-dot-decimal" name="simecb:CivilPenalties" scale="3" unitRef="mxn" id="ixv-28073">990.00</ix:nonFraction></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In December 2023, the U.S. EPA assessed a $<ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CivilPenalties" scale="3" unitRef="mxn" id="ixv-28074">700,000</ix:nonFraction> civil penalty on the Company related to violations of the U.S. Clean Water Act. Such penalty has been accrued in the other accrued expenses in the accompanying consolidated balance sheet as of December 31, 2023.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These penalties have been recorded as of December 31, 2023.</p></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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">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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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">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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p>

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

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">h.</span></td>
    <td>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. &#160;</td></tr>
  </table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in">i. &#160;</td> <td style="text-align: justify"><p style="margin-top: 0; margin-bottom: 0">On August 19, 2022, the Steelworkers Pension Trust filed suit against the Company in Pennsylvania Federal Court alleging the Company failed to pay the amount of certain monthly pension contributions to the Steelworkers Pension Trust. On January 4, 2023, the Pennsylvania Federal Court issued a decision in favor of the Steelworkers Pension Trust in the amount of $<ix:nonFraction contextRef="c503" decimals="-3" format="ixt:num-dot-decimal" name="simecb:PensionAmount" scale="3" unitRef="mxn" id="ixv-28075">1,274,075</ix:nonFraction>, the company continued to defend its position and made two payments of USD $<ix:nonFraction contextRef="c503" decimals="2" format="ixt:num-dot-decimal" name="simecb:UnpaidContributions" scale="0" unitRef="usd" id="ixv-28076">1,474,049.00</ix:nonFraction> each, also allowing the SPT to request additional amounts for unpaid contributions.</p> <p style="margin-top: 0; margin-bottom: 0">&#160;</p> <p style="margin-top: 0; margin-bottom: 0">Derived from the above, the Company, as of December 31, 2023, recognized a provision for USD $<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Provisions" scale="0" unitRef="usd" id="ixv-28077">8,345,769</ix:nonFraction>.</p></td></tr> <tr style="vertical-align: top"> <td>&#160;</td> <td>&#160;</td> <td style="text-align: justify">&#160;</td></tr> <tr style="vertical-align: top"> <td>&#160;</td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">j.</span></td> <td style="text-align: justify"><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="c504" decimals="-3" format="ixt:num-dot-decimal" name="simecb:SaleAndUseTaxAmount" scale="3" unitRef="mxn" id="ixv-28078">2,452,028</ix:nonFraction> (including interests of $ <ix:nonFraction contextRef="c504" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestOnSaleAndUseTax" scale="3" unitRef="mxn" id="ixv-28079">394,138</ix:nonFraction>) against the Company was issued, on December 9, 2016. </span></td></tr> </table></ix:continuation><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 146; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->40<!-- Field: /Sequence --></span></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><ix:continuation id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Republic also received an appraisal
notice dated December 11, 2020 for $<ix:nonFraction contextRef="c505" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherLongtermBenefits" scale="3" unitRef="mxn" id="ixv-28080">1,631,827</ix:nonFraction> (including interest of $<ix:nonFraction contextRef="c506" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestExpense" scale="3" unitRef="mxn" id="ixv-28081">339,885</ix:nonFraction>) covering the period January 1, 2014 to September 30, 2018.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company does not agree with the evaluations in their entirety and
has filed a Petitions for Reassessment on January 30, 2017, February 9, 2022 and in September 2022 appealing the assessments to 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; no ruling has been obtained on any of these appeals.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.65pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">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
2024, 2023 or 2022 that recognizes the evaluation or any estimated amount of liquidation.</p></ix:continuation><div>

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



</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfCommitmentsExplanatory" id="ixv-26568"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>26.</b></span></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: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify">&#160;</td> <td style="width: 0.25in; text-align: justify"><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">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="c507" format="ixt-sec:duryear" name="simecb:ContractTerm" id="ixv-28082">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="c508" format="ixt-sec:durwordsen" name="simecb:ContractTerm" id="ixv-28083">five years</ix:nonNumeric>. The Company recognized an income for both contracts in 2022, 2021 and 2020 for USD $ <ix:nonFraction contextRef="c7" decimals="-5" format="ixt:num-dot-decimal" name="simecb:RecognizedIncome" scale="6" unitRef="usd" id="ixv-28084">0.6</ix:nonFraction> million, USD$ <ix:nonFraction contextRef="c509" decimals="-5" format="ixt:num-dot-decimal" name="simecb:RecognizedIncome" scale="6" unitRef="usd" id="ixv-28085">1.2</ix:nonFraction> million and USD $ <ix:nonFraction contextRef="c510" decimals="-5" format="ixt:num-dot-decimal" name="simecb:RecognizedIncome" scale="6" unitRef="usd" id="ixv-28086">1.1</ix:nonFraction> million, respectively.</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"> <td style="text-align: justify">&#160;</td> <td style="text-align: justify"><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">On February 22, 2018, a 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="c511" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProductionSupplies" scale="0" unitRef="usd" id="ixv-28087">17,500</ix:nonFraction> to <ix:nonFraction contextRef="c512" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProductionSupplies" scale="0" unitRef="usd" id="ixv-28088">22,500</ix:nonFraction> tons per month. By August 2023 there is an optimal production mix of corrugated rebar and light structures. Naturally, the COVID pandemic delayed significantly the process. USD $<ix:nonFraction contextRef="c513" decimals="-5" format="ixt:num-dot-decimal" name="simecb:BudgetExpense" scale="6" unitRef="usd" id="ixv-28089">25.5</ix:nonFraction> million from budget has already been spent.</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">&#160;</td> <td style="text-align: justify">&#160;</td> <td style="text-align: justify">&#160;</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">&#160;</td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 20, 2020, we purchased the Itauna plant by Cia. Sider&#250;rgica de Espirito Santo, S.A. to Compa&#241;ia Itaunense Energia y Participacoes Inmueble y Equipo Inmueble, located on Rua Clara Chaves at villa Santa Maria, Itauna city, committing to pay R$ <ix:nonFraction contextRef="c514" decimals="-5" format="ixt:num-dot-decimal" name="simecb:CommitingToPay" scale="6" unitRef="zar" id="ixv-28090">4.0</ix:nonFraction> million reais per month, up to a total value of R$ <ix:nonFraction contextRef="c515" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherPayables" scale="6" unitRef="zar" id="ixv-28091">105.0</ix:nonFraction> million reais, such payments have to be made until June 2022.</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"> <td style="text-align: justify">&#160;</td> <td style="text-align: justify"><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">In Brazil, contracts have been made for the purchase of electric energy in a general way and are distributed among the plants in Brazil, these contracts have different terms as of June 30, 2023 the supplier NEWCOM with an amount of R$ <ix:nonFraction contextRef="c516" decimals="-4" format="ixt:num-dot-decimal" name="ifrs-full:CostOfPurchasedEnergySold" scale="6" unitRef="zar" id="ixv-28092">9.48</ix:nonFraction> million, the supplier ENEL with an amount of R$ <ix:nonFraction contextRef="c517" decimals="-4" format="ixt:num-dot-decimal" name="ifrs-full:CostOfPurchasedEnergySold" scale="6" unitRef="zar" id="ixv-28093">17.05</ix:nonFraction> million, with a termination date of December 31, 2023 the following suppliers NEWCOM with an amount of R$ <ix:nonFraction contextRef="c518" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:CostOfPurchasedEnergySold" scale="6" unitRef="zar" id="ixv-28094">33.9</ix:nonFraction> million, and AMERICA with an amount of R$ <ix:nonFraction contextRef="c519" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:CostOfPurchasedEnergySold" scale="6" unitRef="zar" id="ixv-28095">16.5</ix:nonFraction> million.</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"> <td style="text-align: justify">&#160;</td> <td style="text-align: justify">&#160;</td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">With CESP/AUREN we have three purchase agreement for R$ <ix:nonFraction contextRef="c520" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PayablesForPurchaseOfEnergy" scale="6" unitRef="zar" id="ixv-28096">4.336</ix:nonFraction> million, <ix:nonFraction contextRef="c521" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PayablesForPurchaseOfEnergy" scale="6" unitRef="zar" id="ixv-28097">4.021</ix:nonFraction> million, <ix:nonFraction contextRef="c522" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PayablesForPurchaseOfEnergy" scale="6" unitRef="zar" id="ixv-28098">3.981</ix:nonFraction> million with a termination date on December 31, 2024, 2025 and 2026 respectively. With EN EL TRADING BRASIL S.A. six contracts, two per year with a value of R$ <ix:nonFraction contextRef="c523" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:PayablesForPurchaseOfEnergy" scale="6" unitRef="zar" id="ixv-28099">101.4</ix:nonFraction> million, <ix:nonFraction contextRef="c524" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:PayablesForPurchaseOfEnergy" scale="6" unitRef="zar" id="ixv-28100">90.0</ix:nonFraction> million, <ix:nonFraction contextRef="c525" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:PayablesForPurchaseOfEnergy" scale="6" unitRef="zar" id="ixv-28101">90.9</ix:nonFraction> million with a termination date on December 31, 2024, 2025 and 2026 respectively. With AES three contracts, one per year with a value of R$ <ix:nonFraction contextRef="c526" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:PayablesForPurchaseOfEnergy" scale="6" unitRef="zar" id="ixv-28102">60.1</ix:nonFraction> million, <ix:nonFraction contextRef="c527" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:PayablesForPurchaseOfEnergy" scale="6" unitRef="zar" id="ixv-28103">56.3</ix:nonFraction> million, <ix:nonFraction contextRef="c528" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:PayablesForPurchaseOfEnergy" scale="6" unitRef="zar" id="ixv-28104">59.9</ix:nonFraction> million with a termination date on December 31, 2024, 2025 and 2026 respectively.</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"> <td style="text-align: justify">&#160;</td> <td style="text-align: justify">&#160;</td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For our facilities in Brazil, the following suppliers are: continues to hold power purchase agreements with different termination dates as of December 31, 2024 with the supplier Newcom for R$ <ix:nonFraction contextRef="c529" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:CurrentRawMaterialsAndCurrentProductionSupplies" scale="6" unitRef="zar" id="ixv-28105">24.9</ix:nonFraction> million, with AM&#201;RICA for R$ <ix:nonFraction contextRef="c530" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:CurrentRawMaterialsAndCurrentProductionSupplies" scale="6" unitRef="zar" id="ixv-28106">16.5</ix:nonFraction> million, with SQUADRA for R$ <ix:nonFraction contextRef="c531" decimals="-4" format="ixt:num-dot-decimal" name="ifrs-full:CurrentRawMaterialsAndCurrentProductionSupplies" scale="6" unitRef="zar" id="ixv-28107">12.66</ix:nonFraction> million and R$ <ix:nonFraction contextRef="c532" decimals="-4" format="ixt:num-dot-decimal" name="ifrs-full:CurrentRawMaterialsAndCurrentProductionSupplies" scale="6" unitRef="zar" id="ixv-28108">7.68</ix:nonFraction> million with a termination date of December 2025.</span></td></tr> </table></ix:nonNumeric><div>

</div><p style="margin: 0">&#160;</p><div>

</div><p style="margin: 0"></p><div>

</div><!-- Field: Page; Sequence: 147; Value: 1 --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->41<!-- Field: /Sequence --></span></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: 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory" id="ixv-26650"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>27.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Subsequent
events</b></span></td>
</tr></table>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Our Company actively participates in
the investigation of trade practices in Mexico and other countries to avoid, to the extent possible, the imposition of tariffs on its
products. On June 24, 2019, the preliminary dumping tariff of <ix:nonFraction contextRef="c533" decimals="4" format="ixt:num-dot-decimal" name="simecb:PreliminaryTariffRate" scale="-2" unitRef="pure" id="ixv-28109">3.65</ix:nonFraction>% was published for the period from November 1, 2016, to October 31,
2017, which was imposed on rebar exports to the United States of America. On February 25, 2020, Customs and Border Protection issued a
assessment to the Company for USD $<ix:nonFraction contextRef="c534" decimals="-5" format="ixt:num-dot-decimal" name="simecb:CustomsAndBorderProtectionIssued" scale="6" unitRef="usd" id="ixv-28110">1.4</ix:nonFraction> million, applying a rate of <ix:nonFraction contextRef="c535" decimals="4" format="ixt:num-dot-decimal" name="simecb:CustomsAndBorderProtectionIssuedRate" scale="-2" unitRef="pure" id="ixv-28111">69.07</ix:nonFraction>%, different from the <ix:nonFraction contextRef="c536" decimals="4" format="ixt:num-dot-decimal" name="simecb:CustomsAndBorderProtectionIssuedRate" scale="-2" unitRef="pure" id="ixv-28112">3.65</ix:nonFraction>% rate, based on an error in the dollar
sales value reported in the database submitted by Greenberg Trauring during the administrative review conducted by the DOC. The case remains
open to date, with the assessments pending.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">On January 16, 2020, the preliminary
dumping tariff of <ix:nonFraction contextRef="c537" decimals="4" format="ixt:num-dot-decimal" name="simecb:CustomsAndBorderProtectionIssuedRate" scale="-2" unitRef="pure" id="ixv-28113">6.75</ix:nonFraction>% for the period from November 1, 2017, to October 31, 2018, was published. This tariff was imposed on rebar exports
to the United States of America; however, it was reduced to <ix:nonFraction contextRef="c0" decimals="4" format="ixt:num-dot-decimal" name="simecb:CustomsAndBorderProtectionIssuedRate" scale="-2" unitRef="pure" id="ixv-28114">1.46</ix:nonFraction>%, given the nearly unobserved result of the physical inspection conducted
at the San Luis Potos&#237; plant. The Company made a payment of USD $<ix:nonFraction contextRef="c538" decimals="0" format="ixt:num-dot-decimal" name="simecb:PaymentAmount" scale="0" unitRef="usd" id="ixv-28115">208,000</ix:nonFraction> in September 2021.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">By order of the United States Department
of Commerce (DOC), the Company did not participate in the review corresponding to the period from November 1, 2018, to October 31, 2019.
The dumping rate established was <ix:nonFraction contextRef="c538" decimals="4" format="ixt:num-dot-decimal" name="simecb:PreliminaryTariffDumpingRate" scale="-2" unitRef="pure" id="ixv-28116">4.93</ix:nonFraction>, published in September 2021, for which the Company made a payment of USD $<ix:nonFraction contextRef="c539" decimals="0" format="ixt:num-dot-decimal" name="simecb:PaymentAmount" scale="0" unitRef="usd" id="ixv-28117">189,000</ix:nonFraction> on March 30,
2022.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">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="c539" decimals="4" format="ixt:num-dot-decimal" name="simecb:PreliminaryTariffRate" scale="-2" unitRef="pure" id="ixv-28118">66.70</ix:nonFraction>%, arguing and/or justifying deficiencies in the information. On June 1, 2022, it was ratified as the final
result. On June 22, 2022, the Company decided to challenge this result before the Court of International Trade (CIT). On April 25, 2024,
the Court of International Trade remanded the final results to Commerce to (1) reopen the administrative review file to accept the Company&#8217;s
submission of information rejected by the DOC on October 18, 2021, on the grounds that it was submitted untimely and to request additional
information as needed, and (2) conduct a new analysis to determine whether the application of the <ix:nonFraction contextRef="c540" decimals="3" format="ixt:num-dot-decimal" name="simecb:PreliminaryTariffDumpingRate" scale="-2" unitRef="pure" id="ixv-28119">66.7</ix:nonFraction>% rate is justified. In the final
remand resolution published on November 21, 2024, as a result of the reopening, the DOC calculated a new dumping margin for the Company
at a final and definitive rate of <ix:nonFraction contextRef="c540" decimals="4" format="ixt:num-dot-decimal" name="simecb:FinalAndDefinitiveRate" scale="-2" unitRef="pure" id="ixv-28120">0.00</ix:nonFraction>%. Consequently, the Company is released from its duties on exports for that period. On December
7, 2022, the U.S. Department of Commerce (DOC) published a preliminary antidumping rate of <ix:nonFraction contextRef="c541" decimals="4" format="ixt:num-dot-decimal" name="simecb:FederalRatePercentage" scale="-2" unitRef="pure" id="ixv-28121">6.35</ix:nonFraction>% for the Company&#8217;s rebar producers
and exporters for the period from November 1, 2020, to October 31, 2021. The Company&#8217;s final antidumping rate was <ix:nonFraction contextRef="c542" decimals="4" format="ixt:num-dot-decimal" name="simecb:FinalAntidumpingRate" scale="-2" unitRef="pure" id="ixv-28122">5.93</ix:nonFraction>%, published
by the DOC on August 9, 2023.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">By order of the U.S. Department of
Commerce (DOC), the Company did not participate in the review for the period from November 1, 2021, to October 31, 2022. On November 8,
2023, the DOC published a preliminary dumping rate of <ix:nonFraction contextRef="c543" decimals="4" format="ixt:num-dot-decimal" name="simecb:PreliminaryTariffDumpingRate" scale="-2" unitRef="pure" id="ixv-28123">2.88</ix:nonFraction>% for the Company&#8217;s rebar exports. On May 10, 2024, the DOC published
the final result of <ix:nonFraction contextRef="c544" decimals="4" format="ixt:num-dot-decimal" name="simecb:PercentageOfFinalResult" scale="-2" unitRef="pure" id="ixv-28124">2.11</ix:nonFraction>%.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">By order of the United States Department
of Commerce (DOC), the Company did not participate in the review corresponding to the period from November 1, 2022 to October 31, 2023.
On December 2, 2024, the DOC published the preliminary dumping rate of <ix:nonFraction contextRef="c545" decimals="4" format="ixt:num-dot-decimal" name="simecb:PreliminaryTariffDumpingRate" scale="-2" unitRef="pure" id="ixv-28125">8.88</ix:nonFraction>% on the Company&#8217;s rebar exports. The final dumping rate
result is estimated to be presented in June 2025.</p></ix:nonNumeric><div>

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

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory" id="ixv-26674"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>28.</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 18.2pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">These consolidated financial statements have been issued on March 12,
2025 by C.P. Sergio 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.</p></ix:nonNumeric><div>

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

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

</div><!-- Field: Page; Sequence: 148; Options: Last --><div>
    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->42<!-- Field: /Sequence --></span></p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><div style="display: none"><ix:header>
<ix:hidden>
<ix:nonNumeric contextRef="c0" id="hidden-fact-0" name="dei:EntityIncorporationStateCountryCode">O5</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="c0" id="hidden-fact-3" name="dei:AuditorFirmId">328100001</ix:nonNumeric>
<ix:nonFraction contextRef="c4" id="hidden-fact-4" name="simecb:ContingenciesAndCommitments" unitRef="mxn" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c5" id="hidden-fact-5" name="simecb:ContingenciesAndCommitments" unitRef="mxn" xsi:nil="true"></ix:nonFraction>
<ix:nonNumeric contextRef="c235" id="hidden-fact-6" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" xsi:nil="true"></ix:nonNumeric>
<ix:nonNumeric contextRef="c247" id="hidden-fact-7" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" xsi:nil="true"></ix:nonNumeric>
<ix:nonNumeric contextRef="c250" id="hidden-fact-8" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" xsi:nil="true"></ix:nonNumeric>
<ix:nonNumeric contextRef="c262" id="hidden-fact-9" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" xsi:nil="true"></ix:nonNumeric>
<ix:nonNumeric contextRef="c274" id="hidden-fact-10" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" xsi:nil="true"></ix:nonNumeric>
<ix:nonNumeric contextRef="c277" id="hidden-fact-11" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" xsi:nil="true"></ix:nonNumeric>
<ix:nonFraction contextRef="c308" id="hidden-fact-12" name="ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan" unitRef="mxn" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c306" id="hidden-fact-13" name="ifrs-full:OtherEmployeeExpense" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c373" id="hidden-fact-14" name="simecb:NonCurrentLoansToRelatedParties" unitRef="mxn" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c473" id="hidden-fact-15" name="ifrs-full:AdjustmentsForInterestIncome" unitRef="mxn" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c482" id="hidden-fact-16" name="ifrs-full:AdjustmentsForInterestIncome" unitRef="mxn" xsi:nil="true"></ix:nonFraction>
<ix:nonNumeric contextRef="c0" name="dei:EntityCentralIndexKey" id="ixv-28145">0000887153</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" name="dei:AmendmentFlag" id="ixv-28146">false</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" name="dei:DocumentFiscalPeriodFocus" id="ixv-28147">FY</ix:nonNumeric>
</ix:hidden>
<ix:references><link:schemaRef xlink:href="simecb-20241231.xsd" xlink:type="simple"/></ix:references>
<ix:resources xmlns="http://www.xbrl.org/2003/instance"><ix:relationship xmlns="" fromRefs="ix_0_fact ix_1_fact ix_2_fact ix_3_fact" toRefs="ix_0_footnote"/>
<ix:relationship xmlns="" fromRefs="ix_4_fact ix_5_fact ix_6_fact ix_7_fact" toRefs="ix_1_footnote"/>
<ix:relationship xmlns="" fromRefs="ix_8_fact ix_9_fact" toRefs="ix_2_footnote"/>
<ix:relationship xmlns="" fromRefs="ix_8_fact ix_9_fact ix_10_fact ix_11_fact ix_12_fact ix_13_fact ix_14_fact ix_15_fact ix_16_fact ix_17_fact" toRefs="ix_3_footnote"/>
<ix:relationship xmlns="" fromRefs="ix_8_fact ix_9_fact" toRefs="ix_4_footnote"/>
<ix:relationship xmlns="" fromRefs="ix_18_fact ix_19_fact" toRefs="ix_5_footnote"/>
<ix:relationship xmlns="" fromRefs="ix_20_fact ix_21_fact ix_22_fact ix_23_fact ix_24_fact ix_25_fact ix_26_fact ix_27_fact ix_28_fact ix_29_fact ix_30_fact ix_31_fact ix_32_fact ix_33_fact ix_8_fact ix_9_fact ix_12_fact ix_13_fact" toRefs="ix_6_footnote"/>
<ix:relationship xmlns="" fromRefs="ix_34_fact ix_35_fact" toRefs="ix_7_footnote"/>
<ix:relationship xmlns="" fromRefs="ix_36_fact ix_37_fact" toRefs="ix_8_footnote"/>
<ix:relationship xmlns="" fromRefs="ix_38_fact ix_39_fact ix_40_fact ix_41_fact ix_42_fact ix_43_fact" toRefs="ix_9_footnote"/>
<ix:relationship xmlns="" fromRefs="ix_44_fact ix_45_fact hidden-fact-7 ix_46_fact ix_47_fact hidden-fact-8 ix_48_fact ix_49_fact hidden-fact-10 ix_50_fact ix_51_fact hidden-fact-11" toRefs="ix_10_footnote"/>
<ix:relationship xmlns="" fromRefs="ix_52_fact ix_53_fact ix_54_fact ix_55_fact ix_56_fact ix_57_fact" toRefs="ix_11_footnote"/>
<ix:relationship xmlns="" fromRefs="hidden-fact-6 hidden-fact-7 hidden-fact-8 hidden-fact-9 hidden-fact-10 hidden-fact-11" toRefs="ix_12_footnote"/>
<ix:relationship xmlns="" fromRefs="ix_58_fact ix_59_fact ix_60_fact" toRefs="ix_13_footnote"/>
<ix:relationship xmlns="" fromRefs="ix_61_fact ix_62_fact ix_63_fact" toRefs="ix_14_footnote"/>
<xbrli:context xmlns="" id="c0">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c2">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">simecb:AmericanDepositarySharesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c3">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">simecb:SeriesBCommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c4">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c5">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c6">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c7">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:IssuedCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c9">
  <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 xmlns="" id="c10">
  <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 xmlns="" id="c11">
  <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 xmlns="" id="c12">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:AccumulatedOtherComprehensiveIncomelossNetMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c13">
  <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 xmlns="" id="c14">
  <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 xmlns="" id="c15">
  <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 xmlns="" id="c16">
  <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>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c17">
  <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>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c19">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:AccumulatedOtherComprehensiveIncomelossNetMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:NoncontrollingInterestsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:IssuedCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c22">
  <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>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c23">
  <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>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c24">
  <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>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c25">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:AccumulatedOtherComprehensiveIncomelossNetMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c26">
  <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>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c27">
  <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>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c28">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c29">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c30">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c32">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:AccumulatedOtherComprehensiveIncomelossNetMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:NoncontrollingInterestsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:IssuedCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c35">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c36">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c37">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c38">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:AccumulatedOtherComprehensiveIncomelossNetMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c39">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c40">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c41">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c42">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c44">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:AccumulatedOtherComprehensiveIncomelossNetMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:NoncontrollingInterestsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:IssuedCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c47">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c48">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c49">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c50">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:AccumulatedOtherComprehensiveIncomelossNetMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c51">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c52">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c53">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:BottomOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c55">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c57">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c59">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c61">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c63">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c65">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c67">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c69">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c71">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c73">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c75">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c77">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c79">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c81">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c83">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c85">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c87">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c89">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c91">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c93">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c95">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c97">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c99">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c101">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c103">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c105">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c107">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c109">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c110">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:GasesIndustrialesDeAmericaSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c111">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:GasesIndustrialesDeAmericaSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c113">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c115">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c117">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c119">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c121">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c123">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c125">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c127">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c129">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c131">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c133">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c135">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c136">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:NonadjustingEventsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-05-12</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:BottomOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:BuildingsMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:BottomOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:MachineryMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c141">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c142">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:FixturesAndFittingsMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c143">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:FixturesAndFittingsMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c144">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:PastDueStatusAxis">ifrs-full:LaterThanOneMonthAndNotLaterThanTwoMonthsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c145">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:PastDueStatusAxis">ifrs-full:LaterThanOneMonthAndNotLaterThanTwoMonthsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c146">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:PastDueStatusAxis">ifrs-full:LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c147">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:PastDueStatusAxis">ifrs-full:LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c148">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:PastDueStatusAxis">ifrs-full:LaterThanThreeMonthsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c149">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:PastDueStatusAxis">ifrs-full:LaterThanThreeMonthsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c150">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis">ifrs-full:ShorttermBorrowingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c151">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis">ifrs-full:LongtermBorrowingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c152">
  <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>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c153">
  <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>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c154">
  <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>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:VehiclesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:ConstructionInProgressMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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">ifrs-full:LandMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:MachineryMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:VehiclesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:ConstructionInProgressMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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">ifrs-full:LandAndBuildingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:LandMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:LandAndBuildingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:MachineryMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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">ifrs-full:VehiclesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:ConstructionInProgressMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:LandMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:LandAndBuildingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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">ifrs-full:MachineryMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:VehiclesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ConstructionInProgressMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:GrossCarryingAmountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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">ifrs-full:BuildingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:MachineryMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:VehiclesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:BuildingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:MachineryMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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">ifrs-full:VehiclesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:BuildingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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">ifrs-full:MachineryMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c204">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c205">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c206">
  <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>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c207">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c208">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c209">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c210">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c211">
  <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>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:LandMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-01-01</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:BuildingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-01-01</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c214">
  <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>2023-01-01</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:VehiclesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-01-01</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c216">
  <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>2023-01-01</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:ConstructionInProgressMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-01-01</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c218">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-01-01</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:LandMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c220">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:MachineryMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c222">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c223">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c224">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c225">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c226">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c227">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c228">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c229">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c230">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c231">
  <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 xmlns="" id="c232">
  <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 xmlns="" id="c233">
  <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:RepublicTradeMarkMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c234">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c235">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c236">
  <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c237">
  <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>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c238">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c239">
  <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:RepublicMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c240">
  <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>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:RepublicMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c241">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c242">
  <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListOneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c243">
  <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>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListOneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c244">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c245">
  <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:San42TrademarkMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c246">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c248">
  <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c251">
  <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:GrupoSanMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c252">
  <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>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:GrupoSanMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c253">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c254">
  <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:TotalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:TotalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c256">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c257">
  <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:OtherAssetsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c258">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" 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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c260">
  <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:RepublicTradeMarkMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c261">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c262">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c263">
  <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c264">
  <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>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c265">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c266">
  <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:RepublicMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c267">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
<!-- [WMV6][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSra0v1v3kFWrn3fdXgqxw5lYGpcVqDocIV9SS9Qu9iWktRDD/RmNbs5Mj/Qju/DKbACNBFlxmDWdRdQJY9KMpWf8JsKuurtGvOZNMiSC+BbL1umU7wECecRzhXAHAsOKah1diq8BxbSokabocxEXYMDOjgcb4wPOxdh3ut53Q9eq+bjSFw447Ytg75fTkGTgH6Tv2uQ8PGXnX8NrCjG0Nnog6MhhMWGvUnGihJjPJ7LgqDnKKaveppu4] CSR-->
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:AccumulatedAmortizationMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:RepublicMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c268">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c269">
  <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListOneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c270">
  <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>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListOneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c271">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c272">
  <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:San42TrademarkMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c273">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c274">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c275">
  <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c276">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c277">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c278">
  <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c279">
  <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>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c280">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c281">
  <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:TotalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c282">
  <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>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:TotalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c283">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c284">
  <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:OtherAssetsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c285">
  <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>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:OtherAssetsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c286">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c287">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c288">
  <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 xmlns="" id="c289">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c290">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c291">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c292">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c293">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c294">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c295">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c296">
  <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>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c297">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c298">
  <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>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c299">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c300">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c301">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CharacteristicsOfDefinedBenefitPlansAxis">simecb:ProfitSharingAndIncentiveCompensationPlansMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:FundingArrangementsOfDefinedBenefitPlansAxis">simecb:ThreePercentageOfEBITDAMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c302">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CharacteristicsOfDefinedBenefitPlansAxis">simecb:ProfitSharingAndIncentiveCompensationPlansMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:FundingArrangementsOfDefinedBenefitPlansAxis">simecb:ThreePercentageOfEBITDAMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c303">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CharacteristicsOfDefinedBenefitPlansAxis">simecb:ProfitSharingAndIncentiveCompensationPlansMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:FundingArrangementsOfDefinedBenefitPlansAxis">simecb:FourPercentageOfEBITDAMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c304">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CharacteristicsOfDefinedBenefitPlansAxis">simecb:ProfitSharingAndIncentiveCompensationPlansMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:FundingArrangementsOfDefinedBenefitPlansAxis">simecb:FourPercentageOfEBITDAMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c305">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CharacteristicsOfDefinedBenefitPlansAxis">simecb:ProfitSharingAndIncentiveCompensationPlansMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:FundingArrangementsOfDefinedBenefitPlansAxis">simecb:FivePercentageOfEBITDAMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c306">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CharacteristicsOfDefinedBenefitPlansAxis">simecb:ProfitSharingAndIncentiveCompensationPlansMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c307">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CharacteristicsOfDefinedBenefitPlansAxis">simecb:ProfitSharingAndIncentiveCompensationPlansMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c308">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:RetirementBenefitsMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:NetDefinedBenefitLiabilityAssetAxis">simecb:EmployeeBenefitsLiabilityMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c309">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:TerminationBenefitsMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:NetDefinedBenefitLiabilityAssetAxis">simecb:EmployeeBenefitsLiabilityMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c310">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:NetDefinedBenefitLiabilityAssetAxis">simecb:EmployeeBenefitsLiabilityMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c311">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:NetDefinedBenefitLiabilityAssetAxis">simecb:EmployeeBenefitsLiabilityMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c312">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:NetDefinedBenefitLiabilityAssetAxis">simecb:EmployeeBenefitsLiabilityMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c313">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c314">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c315">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c316">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c317">
  <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>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c318">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c319">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c320">
  <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>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c321">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c322">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c323">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c324">
  <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>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c325">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c326">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c327">
  <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>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c328">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c329">
  <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:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c330">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c331">
  <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:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c332">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c333">
  <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:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c334">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c335">
  <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:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c336">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c337">
  <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:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c338">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c339">
  <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:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c340">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c341">
  <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:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c342">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c343">
  <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:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c344">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateTenMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c345">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateTenMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c346">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c347">
  <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:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c348">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c349">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c350">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c351">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c352">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c353">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c354">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c355">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c356">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c357">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c358">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis">simecb:ConversionTranslationAdjustmentOnForeignSubsidiariesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c359">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis">simecb:OtherEquityInstrumentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c360">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c361">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis">simecb:OtherEquityInstrumentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c362">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c363">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis">simecb:ConversionTranslationAdjustmentOnForeignSubsidiariesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c364">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis">simecb:ConversionTranslationAdjustmentOnForeignSubsidiariesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c365">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis">simecb:OtherEquityInstrumentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c366">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c367">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis">simecb:ConversionTranslationAdjustmentOnForeignSubsidiariesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c368">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c369">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis">simecb:ConversionTranslationAdjustmentOnForeignSubsidiariesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c370">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis">simecb:OtherEquityInstrumentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c371">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c372">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:SigosaMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis">ifrs-full:LoanCommitmentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c373">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:SigosaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c374">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:SigosaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c375">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c376">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c377">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c378">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c379">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c380">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c381">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CompaaManufactureraDeTubosSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c382">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CaTubosYPerfilesMonterreySADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c383">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CaTubosYPerfilesMonterreySADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c384">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c385">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c386">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c387">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c388">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c389">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c390">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c391">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c392">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c393">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c394">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c395">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c396">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c397">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:AcerosCHSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c398">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:AcerosCHSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c399">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraLaminadoraVistaHermosaSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c400">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c401">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c402">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c403">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c404">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c405">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c406">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:AcertamSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c407">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:AcertamSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c408">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:ServiciosEstructuralesSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c409">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:ServiciosEstructuralesSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c410">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:IndustrialMexicanaDeHerramientasSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c411">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c412">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c413">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c414">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c415">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c416">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c417">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c418">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c419">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c420">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c421">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c422">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c423">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CompaaIndustrialMexicanaSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c424">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CompaaIndustrialMexicanaSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c425">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c426">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c427">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c428">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c429">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c430">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c431">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c432">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c433">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c434">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraDePerfilesSigosaSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c435">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraDePerfilesSigosaSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c436">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c437">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c438">
  <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>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c439">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c440">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c441">
  <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>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c442">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c443">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c444">
  <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>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c445">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c446">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c447">
  <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>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c448">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c449">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c450">
  <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>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c451">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c452">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c453">
  <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>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c454">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c455">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c456">
  <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>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c457">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c458">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c459">
  <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>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c460">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c461">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c462">
  <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>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c463">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c464">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c465">
  <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>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c466">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c467">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c468">
  <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>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c469">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c470">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c471">
  <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>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c472">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c473">
  <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>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c474">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">ifrs-full:ReportableSegmentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c475">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">simecb:EliminationsBetweenSegmentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-01-01</xbrli:startDate>
    <xbrli:endDate>2024-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c476">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c477">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c478">
  <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>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c479">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">simecb:EliminationsBetweenSegmentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c480">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">ifrs-full:ReportableSegmentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c481">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c482">
  <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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c483">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">ifrs-full:ReportableSegmentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c484">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">simecb:EliminationsBetweenSegmentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c485">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c486">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c487">
  <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>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c488">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">simecb:EliminationsBetweenSegmentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c489">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">ifrs-full:ReportableSegmentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c490">
  <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>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c491">
  <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>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c492">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">ifrs-full:ReportableSegmentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c493">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">simecb:EliminationsBetweenSegmentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c494">
  <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>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c495">
  <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>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c496">
  <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>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c497">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">simecb:EliminationsBetweenSegmentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c498">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">ifrs-full:ReportableSegmentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c499">
  <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 xmlns="" id="c500">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2015-09-12</xbrli:startDate>
    <xbrli:endDate>2015-09-12</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c501">
  <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 xmlns="" id="c502">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-02-06</xbrli:startDate>
    <xbrli:endDate>2023-02-06</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c503">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-04</xbrli:startDate>
    <xbrli:endDate>2023-01-04</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c504">
  <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 xmlns="" id="c505">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-12-11</xbrli:startDate>
    <xbrli:endDate>2020-12-11</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c506">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:RepublicSteelMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-12-11</xbrli:startDate>
    <xbrli:endDate>2020-12-11</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c507">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2013-01-31</xbrli:startDate>
    <xbrli:endDate>2013-01-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c508">
  <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>2021-01-31</xbrli:startDate>
    <xbrli:endDate>2021-01-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c509">
  <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 xmlns="" id="c510">
  <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 xmlns="" id="c511">
  <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>2018-02-22</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c512">
  <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>2018-02-22</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c513">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2018-02-22</xbrli:startDate>
    <xbrli:endDate>2018-02-22</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c514">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-12-20</xbrli:startDate>
    <xbrli:endDate>2020-12-20</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c515">
  <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 xmlns="" id="c516">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:NewcommMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-06-30</xbrli:startDate>
    <xbrli:endDate>2023-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c517">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:ENELTRADINGBRASILSAMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c518">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:NewcomMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c519">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:AMRICAMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c520">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CESPAURENMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:ScenarioForecastsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c521">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CESPAURENMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:ScenarioForecastsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c522">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CESPAURENMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:ScenarioForecastsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2026-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c523">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:ENELTRADINGBRASILSAMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:ScenarioForecastsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c524">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:ENELTRADINGBRASILSAMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:ScenarioForecastsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c525">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:ENELTRADINGBRASILSAMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:ScenarioForecastsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2026-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c526">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:AESMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:ScenarioForecastsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c527">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:AESMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:ScenarioForecastsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c528">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:AESMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:ScenarioForecastsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2026-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c529">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:NewcomMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:ScenarioForecastsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c530">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:AMRICAMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:ScenarioForecastsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c531">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:SQUADRAMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:ScenarioForecastsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c532">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:SQUADRAMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:ScenarioForecastsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c533">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-06-24</xbrli:startDate>
    <xbrli:endDate>2019-06-24</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c534">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-02-25</xbrli:startDate>
    <xbrli:endDate>2020-02-25</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c535">
  <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>2020-02-25</xbrli:startDate>
    <xbrli:endDate>2020-02-25</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c536">
  <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>2020-02-25</xbrli:startDate>
    <xbrli:endDate>2020-02-25</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c537">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-16</xbrli:startDate>
    <xbrli:endDate>2020-01-16</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c538">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-09-01</xbrli:startDate>
    <xbrli:endDate>2021-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c539">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-03-30</xbrli:startDate>
    <xbrli:endDate>2022-03-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c540">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-11-21</xbrli:startDate>
    <xbrli:endDate>2024-11-21</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c541">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-12-07</xbrli:startDate>
    <xbrli:endDate>2022-12-07</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c542">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-08-09</xbrli:startDate>
    <xbrli:endDate>2023-08-09</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c543">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-11-08</xbrli:startDate>
    <xbrli:endDate>2023-11-08</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c544">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-05-10</xbrli:startDate>
    <xbrli:endDate>2024-05-10</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c545">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-12-02</xbrli:startDate>
    <xbrli:endDate>2024-12-02</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:unit xmlns="" id="shares">
  <xbrli:measure>xbrli:shares</xbrli:measure>
</xbrli:unit><xbrli:unit xmlns="" id="mxn">
  <xbrli:measure>iso4217:MXN</xbrli:measure>
</xbrli:unit><xbrli:unit xmlns="" 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 xmlns="" id="pure">
  <xbrli:measure>xbrli:pure</xbrli:measure>
</xbrli:unit><xbrli:unit xmlns="" id="Tons">
  <xbrli:measure>simecb:Tons</xbrli:measure>
</xbrli:unit><xbrli:unit xmlns="" id="usd">
  <xbrli:measure>iso4217:USD</xbrli:measure>
</xbrli:unit><xbrli:unit xmlns="" 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 xmlns="" id="zar">
  <xbrli:measure>iso4217:ZAR</xbrli:measure>
</xbrli:unit></ix:resources></ix:header>

</div></div></body>
</html>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-2.3
<SEQUENCE>2
<FILENAME>ea024176301ex2-3_grupo.htm
<DESCRIPTION>DESCRIPTION OF AMERICAN DEPOSITARY SHARES
<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-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

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

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

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

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

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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt; text-align: justify">&#9679;</TD>
    <TD STYLE="font-size: 10pt; 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. 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">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; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"></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; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt">&#9679;</TD>
    <TD STYLE="font-size: 10pt; 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="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 STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt; text-align: justify">&#9679;</TD>
    <TD STYLE="font-size: 10pt; 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">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. 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt; text-align: justify">&#9679;</TD>
    <TD STYLE="font-size: 10pt; 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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-align: justify; 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 STYLE="vertical-align: top; font-size: 10pt"><B><I>Persons depositing series B shares or ADR holders must pay</I>:</B></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt"><B><I>For</I>:</B></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; font-size: 10pt; text-align: justify">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;$5.00 (or less) per 100 ADSs (or portion of 100 ADSs)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 0.2in; vertical-align: top; font-size: 10pt; text-align: justify; text-indent: -0.2in">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;Issuance of ADSs, including issuances resulting from a distribution of series B shares or rights or other property</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 0.2in; vertical-align: top; font-size: 10pt; text-align: justify; text-indent: -0.2in">&#8239;&#9679;&nbsp;&nbsp;&nbsp;Cancellation of ADSs for the purpose of withdrawal, including if the deposit agreement terminates</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; font-size: 10pt">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;$.02 (or less) per ADS</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 0.2in; vertical-align: top; font-size: 10pt; text-align: justify; text-indent: -0.2in">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;Any cash distribution to you</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; font-size: 10pt">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;Registration or transfer fees</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 0.2in; vertical-align: top; font-size: 10pt; text-align: justify; text-indent: -0.2in">&#9679;&nbsp;&nbsp;&nbsp;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</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; font-size: 10pt">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;Expenses of the depositary</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 0.2in; vertical-align: top; font-size: 10pt; text-align: justify; text-indent: -0.2in">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;Cable, telex and facsimile transmissions (when expressly provided in the deposit agreement)</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; width: 49%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 49%">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 0.2in; vertical-align: top; font-size: 10pt; text-align: justify; text-indent: -0.2in">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;converting foreign currency to U.S. dollars</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-left: 0.2in; vertical-align: top; font-size: 10pt; text-align: justify; text-indent: -0.2in">&#9679;&nbsp;&nbsp;&nbsp;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</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 0.2in; vertical-align: top; font-size: 10pt; text-align: justify; text-indent: -0.2in">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;As necessary</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR>
    <TD STYLE="text-align: justify; vertical-align: top; width: 49%"><B><I>If we:</I></B></TD>
    <TD STYLE="text-align: justify; width: 2%">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top; width: 49%"><B><I>Then:</I></B></TD></TR>
  <TR>
    <TD STYLE="text-align: justify; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: justify; vertical-align: top">
    <P STYLE="text-align: justify; text-indent: -0.2in; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.2in">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;Change the par value of our series B shares</P>
    <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="text-align: justify; text-indent: -0.2in; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.2in">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;Reclassify, split up or consolidate any of the deposited securities</P></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top">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.</TD></TR>
  <TR>
    <TD STYLE="text-align: justify; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: justify; vertical-align: top">
    <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.2in; text-indent: -0.2in">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;Distribute securities on the series B shares that are not distributed
    to you</P>
    <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="text-align: justify; text-indent: -0.2in; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.2in">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;Recapitalize, reorganize, merge, liquidate, sell all or substantially
    all of our assets, or take any similar action</P></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top">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.</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt; text-align: justify">&#9679;</TD>
    <TD STYLE="font-size: 10pt; 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="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 STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt; text-align: justify">&#9679;</TD>
    <TD STYLE="font-size: 10pt; 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="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 STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt; text-align: justify">&#9679;</TD>
    <TD STYLE="font-size: 10pt; text-align: justify">are not liable if either of us exercises discretion permitted under the deposit agreement;</TD></TR>
  </TABLE>
<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 STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt; text-align: justify">&#9679;</TD>
    <TD STYLE="font-size: 10pt; 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="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 STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt; text-align: justify">&#9679;</TD>
    <TD STYLE="font-size: 10pt; 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt; text-align: justify">&#9679;</TD>
    <TD STYLE="font-size: 10pt; 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="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 STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt; text-align: justify">&#9679;</TD>
    <TD STYLE="font-size: 10pt; 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="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 STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt; text-align: justify">&#9679;</TD>
    <TD STYLE="font-size: 10pt; 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Description of the Series B shares Underlying
your ADRs</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Series B shares of the
company will always be nominative, without a nominal value, and can be freely subscribed. These shares will confer equal rights and obligations
to their holders. Each share shall be entitled to one vote at shareholder meetings and may vote on all matters presented at the meeting
as granted by the company&rsquo;s bylaws or applicable law.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Your Right to Receive the Series B shares Underlying
your ADRs</B></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; 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt; text-align: justify">&#9679;</TD>
    <TD STYLE="font-size: 10pt; 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="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 STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt; text-align: justify">&#9679;</TD>
    <TD STYLE="font-size: 10pt; text-align: justify">When you owe money to pay fees, taxes and similar charges.</TD></TR>
  </TABLE>
<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 STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt; text-align: justify">&#9679;</TD>
    <TD STYLE="font-size: 10pt; 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This right of withdrawal may
not be limited by any other provision of the deposit agreement.</P>

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

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

<P STYLE="margin: 0"></P>

<!-- Field: Page; Sequence: 5; Options: Last -->
    <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>
    <!-- Field: /Page -->

<P STYLE="margin: 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-8.1
<SEQUENCE>3
<FILENAME>ea024176301ex8-1_grupo.htm
<DESCRIPTION>LIST OF SIGNIFICANT 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="text-align: right; margin: 0"><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>

<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; border-bottom: Black 1.5pt solid">Name of Subsidiary</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Country of<BR> Incorporation</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Ownership<BR> 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="width: 65%; text-align: left">Simec International, S.A. de C.V.</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 22%; text-align: center; padding-left: 5.65pt">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-align: left">Undershaft Investments, N.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Pacific Steel, Inc.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">SimRep Corporation and subsidiaries (Republic)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Compa&ntilde;&iacute;a Sider&uacute;rgica del Pac&iacute;fico, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Coordinadora de Servicios Sider&uacute;rgicos de Calidad, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Industrias del Acero y del Alambre, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Procesadora Mexicali, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Servicios Simec, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Sistemas de Transporte de Baja California, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Operadora de Metales, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Operadora de Servicios Sider&uacute;rgicos de Tlaxcala, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Administradora de Servicios Sider&uacute;rgicos de Tlaxcala, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Operadora de Servicios de la Industria Sider&uacute;rgica ICH, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Arrendadora Simec, S.A. de C.V. (in liquidation)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Compa&ntilde;&iacute;a Sider&uacute;rgica de Guadalajara, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">CSG Comercial, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Corporaci&oacute;n Aceros DM, S.A. de C.V. and Subsidiaries</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Corporaci&oacute;n ASL, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Simec International 6, S. A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Simec International 7, S. A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Simec International 9, S.A.P.I. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Simec Acero, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Simec USA, Corp.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Pacific Steel Projects, Inc.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Simec Steel, Inc.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Corporativos G&amp;DL, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">GV do Brasil Industria e Comercio de A&ccedil;o LTDA.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Orge, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Sider&uacute;rgica del Occidente y Pac&iacute;fico, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">RRLC, S.A.P.I. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Grupo Chant, S.A.P.I. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Aceros Especiales Simec Tlaxcala, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Gases Industr&iacute;ales de Tlaxcala, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">GSIM de Occidente, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Fundiciones de Acero Estructural, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Sider&uacute;rgicos Noroeste, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Companhia Sider&uacute;rgica do Espirito Santo, S.A.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Simec Sider&uacute;rgico, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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-align: left">Aceros Transportes SAN</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-left: 5.65pt">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>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-12.1
<SEQUENCE>4
<FILENAME>ea024176301ex12-1_grupo.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 12.1</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">I, Mario Moreno Cortez, certify that:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dated: May 15, 2025</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-size: 10pt">By:</TD>
    <TD STYLE="width: 36%; border-bottom: black 1.5pt solid; font-size: 10pt">/s/ Mario Moreno Cortez</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">Mario Moreno Cortez</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><I>Finance Coordinator</I></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-12.2
<SEQUENCE>5
<FILENAME>ea024176301ex12-2_grupo.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-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></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 0; 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 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">I, Sergio Vigil Gonz&aacute;lez, certify that:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dated: May 15, 2025</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-size: 10pt">By:</TD>
    <TD STYLE="width: 36%; border-bottom: black 1.5pt solid; font-size: 10pt">/s/ Sergio Vigil Gonz&aacute;lez</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">Sergio Vigil Gonz&aacute;lez</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><I>Chief Executive Officer</I></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-13.1
<SEQUENCE>6
<FILENAME>ea024176301ex13-1_grupo.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-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Annual Report on Form 20-F for the year ended
December 31, 2024 of the Company, as filed with the Securities and Exchange Commission on May 15, 2025, 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; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dated: May 15, 2025</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: 40%; border-bottom: black 1.5pt solid; font-size: 10pt">/s/ Sergio Vigil Gonz&aacute;lez</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">Sergio Vigil Gonz&aacute;lez</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><I>Chief Executive Officer</I></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; font-size: 10pt">/s/ Mario Moreno Cortez</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">Mario Moreno Cortez</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><I>Finance Coordinator</I></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-97.1
<SEQUENCE>7
<FILENAME>ea024176301ex97-1_grupo.htm
<DESCRIPTION>POLICY RELATING TO RECOVERY OF ERRONEOUSLY AWARDED COMPENSATION
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: right; margin: 0pt"><B>Exhibit 97.1</B></P>

<P STYLE="margin: 0pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD ROWSPAN="4" STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; border: Black 1.5pt solid; padding: 0pt; width: 24%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><IMG SRC="ex97-1_001.jpg" ALT=""></FONT></P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; vertical-align: middle; text-align: center; padding: 0pt; border-top: black 1.5pt solid; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; width: 57%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CORPORATE
    POLICY MANUAL</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; text-align: center; padding: 0pt; border-top: black 1.5pt solid; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; width: 19%; vertical-align: middle"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.05pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Code:</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.05pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: #FCF9F9"><B>MPL-GS-FIN-001</B></FONT></P></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD ROWSPAN="3" STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; padding: 0pt; vertical-align: middle; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>RECOVERY
    OF ERRONEOUSLY AWARDED COMPENSATION</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; vertical-align: middle; padding: 0pt; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Revision:
    0</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; vertical-align: middle; padding: 0pt; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Page
    1 de 6</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; text-align: center; padding: 0pt; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; vertical-align: middle"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date:<BR>
    December, 01 2023</B></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 0pt 54.9pt; text-align: justify; text-indent: -21.25pt">1.0 <FONT STYLE="font-family: Times New Roman, Times, Serif"><B><U>Purpose</U>.
</B></FONT>The purpose of this Policy is to describe the circumstances in which Executive Officers will be required to repay or return
Erroneously Awarded Compensation to the Company in accordance with the Clawback Rules. Each Executive Officer shall be required to sign
and return to the Company the Acknowledgement and Acceptance Form attached hereto as Exhibit A pursuant to which such Executive Officer
will acknowledge that he or she is bound by the terms of this Policy; provided, however, that this Policy shall apply to, and be enforceable
against, any Executive Officer and his or her successors (as specified in Section 11 of this Policy) regardless of whether or not such
Executive Officer properly signs and returns to the Company such Acknowledgement and Acceptance Form and regardless of whether or not
such Executive Officer is aware of his or her status as such.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54.9pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 26.45pt">2.0 <FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Administration</B></FONT>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 26.45pt">&nbsp;</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: 55pt"></TD><TD STYLE="width: 20.9pt; text-align: left">2.1</TD><TD STYLE="text-align: justify">Except as specifically set forth herein, this Policy shall be
administered by the Administrator. Any determinations made by the Administrator shall be final and binding on all affected individuals
and need not be uniform with respect to each individual covered by this Policy. Subject to any limitation under applicable law, the Administrator
may authorize and empower any officer or employee of the Company to take any and all actions necessary or appropriate to carry out the
purpose and intent of this Policy (other than with respect to any recovery under this Policy involving such officer or employee).</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 69.05pt; text-align: justify; text-indent: -21.4pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 47.8pt; text-align: justify; text-indent: -21.4pt">3.0 <FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Definitions</B></FONT>.
For purposes of this Policy, the following capitalized terms shall have the meanings set forth below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 47.8pt; text-align: justify; text-indent: -21.4pt">&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: 55pt"></TD><TD STYLE="width: 20.9pt">(a)</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&ldquo;Accounting Restatement&rdquo; </B></FONT>shall
mean an accounting restatement due to the material noncompliance of the Company with any financial reporting requirement under the securities
laws, including any required accounting restatement to correct an error in previously issued financial statements that is material to
the previously issued financial statements (a &ldquo;Big R&rdquo; restatement), or that would result in a material misstatement if the
error were corrected in the current period or left uncorrected in the current period (a &ldquo;little r&rdquo; restatement). For the avoidance
of doubt, an Accounting Restatement will not be deemed to occur in the event of a restatement of the Company&rsquo;s financial statements
due to a retrospective</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 76pt; text-align: justify; text-indent: -21pt">&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: 76pt"></TD><TD STYLE="width: 21.6pt">(i)</TD><TD>Application of a change in accounting principles;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 97.6pt; text-indent: -0.3in">&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: 76.05pt"></TD><TD STYLE="width: 21.35pt">(ii)</TD><TD>Revision to reportable segment information due to a change in the structure of the Company&rsquo;s internal organization;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 97.6pt; text-indent: -0.3in">&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: 76pt"></TD><TD STYLE="width: 21.35pt">(iii)</TD><TD>Reclassification due to a discontinued operation;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 97.35pt; text-indent: -21.35pt">&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: 76.05pt"></TD><TD STYLE="width: 21.4pt">(iv)</TD><TD>Application of a change in reporting entity, such as from a reorganization of entities under common control; or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 97.6pt; text-indent: -0.3in">&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: 76.05pt"></TD><TD STYLE="width: 21.45pt">(v)</TD><TD>Revision for stock splits, reverse stock splits, stock dividends, or other changes in capital structure.</TD></TR></TABLE>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0pt; vertical-align: middle; width: 40%; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Sans-Serif; font-size: 9pt; color: Red"><B></B></FONT><B><FONT STYLE="font-size: 10pt">REVIEW</FONT></B></TD>
    <TD STYLE="width: 20%">&nbsp;</TD>
    <TD STYLE="padding: 0pt; vertical-align: middle; width: 40%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>APPROBAL</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0pt; vertical-align: middle; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding: 0pt; vertical-align: middle; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0pt; vertical-align: middle; text-align: center; font-size: 10pt"><IMG SRC="ex97-1_002.jpg" ALT=""></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding: 0pt; vertical-align: middle; text-align: center">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><IMG SRC="ex97-1_003.jpg" ALT=""></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0pt; vertical-align: middle; text-align: center">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Ing Edith Gonz&aacute;lez Gonz&aacute;lez</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Gerencia de Aseguramiento de Calidad</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding: 0pt; vertical-align: middle; text-align: center">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>Lic. Mario Moreno C</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">Director de Finanzas</P></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"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <!-- Field: /Page -->

<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="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD ROWSPAN="4" STYLE="border: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 24%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><IMG SRC="ex97-1_001.jpg" ALT=""></FONT></P></TD>
    <TD STYLE="border-top: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; vertical-align: middle; text-align: center; width: 57%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CORPORATE
    POLICY MANUAL</B></FONT></TD>
    <TD STYLE="border-top: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; text-align: center; vertical-align: middle; width: 19%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.05pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Code:</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.05pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: #FCF9F9"><B>MPL-GS-FIN-001</B></FONT></P></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD ROWSPAN="3" STYLE="border-right: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; vertical-align: middle; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>RECOVERY
    OF ERRONEOUSLY AWARDED COMPENSATION</B></FONT></TD>
    <TD STYLE="border-right: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; vertical-align: middle; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Revision:
    0</B></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-right: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; vertical-align: middle; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Page
    2 de 6</B></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-right: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; text-align: center; vertical-align: middle"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date:<BR>
    December, 01 2023</B></FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 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: 55pt"></TD><TD STYLE="width: 21.05pt">(b)</TD><TD STYLE="text-align: justify">&ldquo;<FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Administrator&rdquo; </B></FONT>shall
mean the [&#9679;] or any other committee designated by the Board to administer the Policy, and in the absence of such designation, the
Board.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 76.25pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 55pt"></TD><TD STYLE="width: 21.15pt">(c)</TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&ldquo;Board&rdquo;</B></FONT> shall mean the Board of Directors of the
Company.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 76.15pt; text-indent: -21.15pt">&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: 55pt"></TD><TD STYLE="width: 21.1pt">(d)</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&ldquo;Clawback Eligible Incentive Compensation&rdquo;</B></FONT>
shall mean, with respect to each individual who served as an Executive Officer at any time during the applicable performance period for
any Incentive-based Compensation (whether or not such individual is serving as an Executive Officer at the time the Erroneously Awarded
Compensation is required to be repaid to the Company), all Incentive-based Compensation Received by such individual: (i) on or after the
Effective Date; (ii) after beginning service as an Executive Officer; (iii) while the Company has a class of securities listed on the
Listing Exchange; and (iv) during the applicable Clawback Period.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 76.25pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 55pt"></TD><TD STYLE="width: 21.1pt">(e)</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&ldquo;Clawback Period&rdquo; </B></FONT>shall
mean, with respect to any Accounting Restatement, the three completed fiscal years of the Company immediately preceding the Restatement
Date and any transition period (that results from a change in the Company&rsquo;s fiscal year) of less than nine months within or immediately
following those three completed fiscal years.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 76.25pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 55pt"></TD><TD STYLE="width: 21.15pt">(f)</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&ldquo;Clawback Rules&rdquo; </B></FONT>shall
mean Section 10D of the Exchange Act and any applicable rules or standards adopted by the SEC thereunder (including Rule 10D-1 under the
Exchange Act) or the Listing Exchange pursuant to Rule 10D-1 under the Exchange Act (including Section 303A.14 of the New York Stock Exchange
Listed Company Manual), in each case as may be in effect from time to time.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 76.25pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 55pt"></TD><TD STYLE="width: 21.1pt">(g)</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&ldquo;Company&rdquo; </B></FONT>shall mean
Grupo Simec, S.A.B. de C.V., together with each of its direct and indirect subsidiaries.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 76.25pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 55pt"></TD><TD STYLE="width: 21.1pt">(h)</TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&ldquo;Effective Date&rdquo;</B></FONT> shall mean October 2, 2023.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 76.1pt; text-indent: -21.1pt">&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: 55pt"></TD><TD STYLE="width: 21.1pt">(i)</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&ldquo;Erroneously Awarded Compensation&rdquo;
</B></FONT>shall mean, with respect to each Executive Officer in connection with an Accounting Restatement, the amount of Clawback Eligible
Incentive Compensation that exceeds the amount of Clawback Eligible Incentive Compensation that otherwise would have been Received had
it been determined based on the restated amounts, computed without regard to any taxes paid.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 76.25pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 55pt"></TD><TD STYLE="width: 21.1pt">(j)</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&ldquo;Exchange Act&rdquo;</B></FONT> shall
mean the Securities Exchange Act of 1934, as amended, and the rules and regulations promulgated thereunder.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 76.25pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 55pt"></TD><TD STYLE="width: 21.15pt">(k)</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&ldquo;Executive Officer&rdquo;</B></FONT>
shall mean any individual who is or was an executive officer as determined by the Administrator in accordance with the definition of &ldquo;executive
officer&rdquo; as set forth in the Clawback Rules and any other senior executive, employee or other personnel of the Company who may from
time to time be deemed subject to the Policy by the Administrator. For the avoidance of doubt, the Administrator shall have full discretion
to determine which individuals in the Company shall be considered an &ldquo;Executive Officer&rdquo; for purposes of this Policy.</TD></TR></TABLE>

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


<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <!-- Field: /Page -->

<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="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD ROWSPAN="4" STYLE="font: 10pt Times New Roman, Times, Serif; border: Black 1.5pt solid; width: 24%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><IMG SRC="ex97-1_001.jpg" ALT=""></FONT></P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-top: black 1.5pt solid; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; vertical-align: middle; text-align: center; width: 57%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CORPORATE
    POLICY MANUAL</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-top: black 1.5pt solid; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; text-align: center; vertical-align: middle; width: 19%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.05pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Code:</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.05pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: #FCF9F9"><B>MPL-GS-FIN-001</B></FONT></P></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD ROWSPAN="3" STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; vertical-align: middle; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>RECOVERY
    OF ERRONEOUSLY AWARDED COMPENSATION</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; vertical-align: middle; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Revision:
    0</B></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; vertical-align: middle; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Page
    3 de 6</B></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; text-align: center; vertical-align: middle"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date:<BR>
    December, 01 2023</B></FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 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: 55pt"></TD><TD STYLE="width: 21.1pt">(l)</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&ldquo;Financial Reporting Measures&rdquo;</B></FONT>
shall mean measures that are determined and presented in accordance with the accounting principles used in preparing the Company&rsquo;s
financial statements, and any measures that are derived wholly or in part from such measures. Stock price and total shareholder return
shall for purposes of this Policy be considered Financial Reporting Measures. For the avoidance of doubt, a Financial Reporting Measure
(i) includes &ldquo;non-GAAP&rdquo; financial measures for purposes of Regulation G of the Exchange Act, as well as other measures, metrics
and ratios that are not non-GAAP measures; and (ii) need not be presented within the Company&rsquo;s financial statements or included
in a filing with the SEC.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 76.25pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 55pt"></TD><TD STYLE="width: 21.1pt">(m)</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&ldquo;Impracticable&rdquo; </B></FONT>shall
mean, in accordance with the good faith determination of the Administrator, or if the Administrator does not consist of independent directors,
a majority of the independent directors serving on the Board, that either: (i) the direct expenses paid to a third party to assist in
enforcing the Policy against an Executive Officer would exceed the amount to be recovered, after the Company has made a reasonable attempt
to recover the applicable Erroneously Awarded Compensation, documented such reasonable attempt(s) and provided such documentation to the
Listing Exchange; (ii) recovery would violate any Mexican law where that law was adopted prior to November 28, 2022, provided that, before
concluding that it would be Impracticable to recover any amount of Erroneously Awarded Compensation based on violation of Mexico&rsquo;s
law, the Company has obtained an opinion of Mexican counsel, acceptable to the Listing Exchange, that recovery would result in such a
violation and a copy of the opinion is provided to the Listing Exchange; or (iii) recovery would likely cause an otherwise tax-qualified
retirement plan, under which benefits are broadly available to employees of the Company, to fail to meet the requirements of 26 U.S.C.
401(a)(13) or 26</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 76.25pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 76.25pt; text-align: justify">U.S.C. 411(a) and regulations thereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 76.25pt; text-align: justify">&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: 55pt"></TD><TD STYLE="width: 21.1pt">(n)</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&ldquo;Incentive-based Compensation&rdquo;
</B></FONT>shall mean any compensation that is granted, earned or vested based wholly or in part upon the attainment of a Financial Reporting
Measure.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 76.25pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 55pt"></TD><TD STYLE="width: 21.1pt">(o)</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&ldquo;Listing Exchange&rdquo; </B></FONT>shall
mean the New York Stock Exchange or such other U.S. national securities exchange or national securities association on which the Company&rsquo;s
securities are listed.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 76.25pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 55pt"></TD><TD STYLE="width: 21.1pt">(p)</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&ldquo;Method of Recovery&rdquo; </B></FONT>shall
include, but is not limited to: (i) requiring reimbursement of Erroneously Awarded Compensation; (ii) seeking recovery of any gain realized
on the vesting, exercise, settlement, sale, transfer, or other disposition of any equity-based awards; (iii) offsetting the Erroneously
Awarded Compensation from any compensation otherwise owed by the Company to the Executive Officer; (iv) cancelling outstanding vested
or unvested equity awards; and/or (v) taking any other remedial and recovery action permitted by applicable law, as determined by the
Administrator.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 76.25pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 55pt"></TD><TD STYLE="width: 21.1pt">(q)</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&ldquo;Policy&rdquo; </B></FONT>shall mean
this Policy for the Recovery of Erroneously Awarded Compensation, as the same may be amended and/or restated from time to time.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 76.25pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 55pt"></TD><TD STYLE="width: 21.1pt">(r)</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&ldquo;Received&rdquo; </B></FONT>shall, with
respect to any Incentive-based Compensation, mean deemed receipt and Incentive-based Compensation shall be deemed received in the Company&rsquo;s
fiscal period during which the Financial Reporting Measure specified in the Incentive-based Compensation award is attained, even if the
payment or grant of the Incentive-based Compensation occurs after the end of that period. For the avoidance of doubt, Incentive-based
Compensation that is subject to both a Financial Reporting Measure
vesting condition and a service-based vesting condition shall be considered received when the Financial Reporting Measure is achieved,
even if the Incentive-based Compensation continues to be subject to the service-based vesting condition.</TD></TR></TABLE>

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


<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <!-- Field: /Page -->

<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="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD ROWSPAN="4" STYLE="border: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 24%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><IMG SRC="ex97-1_001.jpg" ALT=""></FONT></P></TD>
    <TD STYLE="border-top: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; vertical-align: middle; text-align: center; width: 57%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CORPORATE
    POLICY MANUAL</B></FONT></TD>
    <TD STYLE="border-top: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; text-align: center; vertical-align: middle; width: 19%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.05pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Code:</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.05pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: #FCF9F9"><B>MPL-GS-FIN-001</B></FONT></P></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD ROWSPAN="3" STYLE="border-right: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; vertical-align: middle; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>RECOVERY
    OF ERRONEOUSLY AWARDED COMPENSATION</B></FONT></TD>
    <TD STYLE="border-right: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: middle; border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Revision:
    0</B></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-right: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: middle; border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Page
    4 de 6</B></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-right: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1.5pt solid; vertical-align: middle"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date:<BR>
    December, 01 2023</B></FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 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: 55pt"></TD><TD STYLE="width: 21.15pt">(s)</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&ldquo;Restatement Date&rdquo; </B></FONT>shall
mean the earlier to occur of: (i) the date the Board, a committee of the Board or the officer or officers of the Company authorized to
take such action if Board action is not required, concludes, or reasonably should have concluded, that the Company is required to prepare
an Accounting Restatement; or (ii) the date a court, regulator or other legally authorized body directs the Company to prepare an Accounting
Restatement.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 76.25pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 55pt"></TD><TD STYLE="width: 21.25pt">(t)</TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&ldquo;SEC&rdquo;</B></FONT> shall mean the U.S. Securities and Exchange
Commission.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 76.25pt; text-indent: -21.25pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 33.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-weight: normal">4.0</FONT>
Repayment of Erroneously Awarded Compensation<FONT STYLE="font-family: Times New Roman, Times, Serif; font-weight: normal">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 33.8pt"><FONT STYLE="font-weight: normal">&nbsp;</FONT></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: 55pt"></TD><TD STYLE="width: 21.05pt">(a)</TD><TD STYLE="text-align: justify">In the event the Company is required to prepare an Accounting Restatement, the Administrator shall reasonably
promptly (in accordance with the applicable Clawback Rules) determine the amount of any Erroneously Awarded Compensation for each Executive
Officer in connection with such Accounting Restatement and shall reasonably promptly thereafter provide each Executive Officer with written
notice containing the amount of Erroneously Awarded Compensation and a demand for repayment or return, as applicable. For Clawback Eligible
Incentive Compensation based on stock price or total shareholder return where the amount of Erroneously Awarded Compensation is not subject
to mathematical recalculation directly from the information in the applicable Accounting Restatement, the amount shall be determined by
the Administrator based on a reasonable estimate of the effect of the Accounting Restatement on the stock price or total shareholder return
upon which the Clawback Eligible Incentive Compensation was Received (in which case, the Company shall maintain documentation of such
determination of that reasonable estimate and provide such documentation to the Listing Exchange). The Administrator is authorized to
engage, on behalf of the Company, any third-party advisors it deems advisable in order to perform any calculations contemplated by this
Policy. For the avoidance of doubt, recovery under this Policy with respect to an Executive Officer shall not require the finding of any
misconduct by such Executive Officer or such Executive Officer being found responsible for the accounting error leading to an Accounting
Restatement.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 76.25pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 55pt"></TD><TD STYLE="width: 21.05pt">(b)</TD><TD STYLE="text-align: justify">In the event that any repayment of Erroneously Awarded Compensation is owed to the Company, the Administrator
shall recover reasonably promptly the Erroneously Awarded Compensation through any Method of Recovery it deems reasonable and appropriate
in its discretion based on all applicable facts and circumstances and taking into account the time value of money and the cost to shareholders
of delaying recovery. For the avoidance of doubt, except to the extent permitted pursuant to the Clawback Rules, in no event may the Company
accept an amount that is less than the amount of Erroneously Awarded Compensation in satisfaction of an Executive Officer&rsquo;s obligations
hereunder. Notwithstanding anything herein to the contrary, the Company shall not be required to take the actions contemplated in this
Section 4(b) if recovery would be Impracticable. In implementing the actions contemplated in this Section 4(b), the Administrator will
act in accordance with the listing standards and requirements of the Listing Exchange and with the applicable Clawback Rules.</TD></TR></TABLE>

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


<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <!-- Field: /Page -->

<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="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD ROWSPAN="4" STYLE="border: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 24%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><IMG SRC="ex97-1_001.jpg" ALT=""></FONT></P></TD>
    <TD STYLE="border-top: black 1.5pt solid; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center; width: 57%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CORPORATE
    POLICY MANUAL</B></FONT></TD>
    <TD STYLE="border-top: black 1.5pt solid; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle; width: 19%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.05pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Code:</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.05pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: #FCF9F9"><B>MPL-GS-FIN-001</B></FONT></P></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD ROWSPAN="3" STYLE="border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>RECOVERY
    OF ERRONEOUSLY AWARDED COMPENSATION</B></FONT></TD>
    <TD STYLE="border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Revision:
    0</B></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Page
    5 de 6</B></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date:<BR>
    December, 01 2023</B></FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 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: 33.75pt"></TD><TD STYLE="width: 21.15pt">5.0</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Reporting and Disclosure</B></FONT>. The Company
shall file all disclosures with respect to this Policy in accordance with the requirements of U.S. federal securities laws, including
any disclosure required by applicable SEC rules.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 55pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 33.75pt"></TD><TD STYLE="width: 21.15pt">6.0</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Indemnification Prohibition</B></FONT>. The
Company shall not be permitted to indemnify any Executive Officer against the loss of any Erroneously Awarded Compensation that is repaid,
returned or recovered pursuant to the terms of this Policy and/or pursuant to the Clawback Rules or to pay or reimburse any Executive
Officer for the cost of third-party insurance purchased by an Executive Officer to cover any such loss under this Policy and/or pursuant
to the Clawback Rules. Further, the Company shall not enter into any agreement that exempts any Incentive-based Compensation from the
application of this Policy or that waives the Company&rsquo;s right to recovery of any Erroneously Awarded Compensation and this Policy
shall supersede any such agreement (whether entered into before, on or after the Effective Date). Any such purported indemnification (whether
oral or in writing) shall be null and void.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 55pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 33.75pt"></TD><TD STYLE="width: 21.15pt">7.0</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Interpretation</B></FONT>. The Administrator
is authorized to interpret and construe this Policy and to make all determinations necessary, appropriate, or advisable for the administration
of this Policy. It is intended that this Policy be interpreted in a manner that is consistent with the requirements of the Clawback Rules.
The terms of this Policy shall also be construed and enforced in such a manner as to comply with applicable law, including the Sarbanes-Oxley
Act of 2002, the Dodd-Frank Wall Street Reform and Consumer Protection Act, and any other law or regulation that the Administrator determines
is applicable. In the event any provision of this Policy is determined to be unenforceable or invalid under applicable law, such provision
shall be applied to the maximum extent permitted by applicable law and shall automatically be deemed amended in a manner consistent with
its objectives to the extent necessary to conform to any limitations required by applicable law.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 55pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 33.8pt"></TD><TD STYLE="width: 21pt">8.0</TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Effective Date</B></FONT>. This Policy shall be effective as of the Effective
Date.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54.8pt; text-indent: -21pt">&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: 33.75pt"></TD><TD STYLE="width: 21pt">9.0</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Amendment; Termination</B></FONT>. The Administrator
may modify or amend this Policy, in whole or in part, from time to time in its discretion and shall amend any or all of the provisions
of this Policy as it deems necessary, including as and when it determines that it is legally required by the Clawback Rules, or any federal
securities law, SEC rule or Listing Exchange rule. The Administrator may terminate this Policy at any time, and this Policy shall remain
in effect only so long as the Clawback Rules apply to the Company. Notwithstanding anything in this Section 9 to the contrary, no amendment
or termination of this Policy shall be effective if such amendment or termination would (after taking into account any actions taken by
the Company contemporaneously with such amendment or termination) cause the Company to violate the Clawback Rules, or any federal securities
law, SEC rule or Listing Exchange rule. Furthermore, unless otherwise determined by the Administrator or as otherwise amended, this Policy
shall automatically be deemed amended in a manner necessary to comply with any change in the Clawback Rules.</TD></TR></TABLE>

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


<!-- Field: Page; Sequence: 5 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <!-- Field: /Page -->

<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="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD ROWSPAN="4" STYLE="font: 10pt Times New Roman, Times, Serif; border: Black 1.5pt solid; width: 24%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><IMG SRC="ex97-1_001.jpg" ALT=""></FONT></P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-top: black 1.5pt solid; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; vertical-align: middle; text-align: center; width: 57%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CORPORATE
    POLICY MANUAL</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-top: black 1.5pt solid; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; text-align: center; vertical-align: middle; width: 19%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.05pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Code:</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.05pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: #FCF9F9"><B>MPL-GS-FIN-001</B></FONT></P></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD ROWSPAN="3" STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; vertical-align: middle; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>RECOVERY
    OF ERRONEOUSLY AWARDED COMPENSATION</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; vertical-align: middle; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Revision:
    0</B></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; vertical-align: middle; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Page
    6 de 6</B></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; text-align: center; vertical-align: middle"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date:<BR>
    December, 01 2023</B></FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 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: 33.75pt"></TD><TD STYLE="width: 21.25pt">10.0</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Other Recoupment Rights; </B></FONT>No Additional
Payments. The Administrator intends that this Policy will be applied to the fullest extent permitted by applicable law. The Administrator
may require that any employment agreement, equity award agreement, or any other agreement entered into on or after the Effective Date
shall, as a condition to the grant of any benefit thereunder, require an Executive Officer to agree to abide by the terms of this Policy.
Executive Officers shall be deemed to have accepted continuing employment on terms that include compliance with the Policy, to the extent
of its otherwise applicable provisions, and to be contractually bound by its enforcement provisions. Executive Officers who cease employment
or service with the Company shall continue to be bound by the terms of the Policy with respect to Clawback Eligible Incentive Compensation.
Any right of recoupment under this Policy is in addition to, and not in lieu of, any other remedies or rights of recoupment that may be
available to the Company under applicable law, regulation or rule or pursuant to the terms of any similar policy in any employment agreement,
cash-based bonus plan, equity award agreement or similar agreement and any other legal remedies available to the Company. To the extent
that an Executive Officer has already reimbursed the Company for any Erroneously Awarded Compensation Received under any duplicative recovery
obligations established by the Company or applicable law, it shall be appropriate for any such reimbursed amount to be credited to the
amount of Erroneously Awarded Compensation that is subject to recovery under this Policy, as determined by the Administrator in its sole
discretion. Nothing in this Policy precludes the Company from implementing any additional clawback or recoupment policies with respect
to Executive Officers or any other service provider of the Company. Application of this Policy does not preclude the Company from taking
any other action to enforce any Executive Officer&rsquo;s obligations to the Company, including termination of employment or institution
of civil or criminal proceedings or any other remedies that may be available to the Company with respect to any Executive Officer.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 55pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 34.75pt"></TD><TD STYLE="width: 20.75pt">11.0</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Successors</B></FONT>. This Policy shall be
binding and enforceable against all Executive Officers and their beneficiaries, estates, heirs, executors, administrators or other legal
representatives to the extent required by the Clawback Rules or as otherwise determined by the Administrator.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 55pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">12.0 ANNEX</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 19.6pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.85pt">12.1 See Exhibit A</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.85pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.85pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.85pt"></P>

<!-- Field: Rule-Page --><DIV STYLE="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 0pt 40.85pt">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>image_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1" $C G # 2(  A$! Q$!_\0
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MO#]H.]_9J_X*7^((;GX'6GA#]D7]H-OV?$U;P!XK^*OP]^)_BJ*3Q-^SK?\
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M@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
M"BBB@ HHHH **** "BBB@ HHHH **** "O&?B_\ ZG0O^NFH?^B[:O9J\9^+
M_P#J="_ZZ:A_Z+MJ]OAS_D=Y?_U\J?\ J/7/G>+/^2?S'_!1_P#4G#GBM?GA
M_P %(? 7Q@\??#KX 6WPZTGQ+XL^&?AC]K;X*>-/VLOA[X*>[D\6_$+]F70+
M[5)?&&@:=H]A/;:AXOT:P\0R^%O$OC+P-ITLE[XM\*Z)J>G16&KIYNDWOZ'T
M D'(.".01U!]:_5\115>FH.3CRU*-5-:IRH5858QG'[=.4H)5(/XHVZQC?\
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M#4<-:51\E!<L6IN+BGIS/V<(^SC>34HJ,W"-5U9UBND\'?\ (U:#_P!A!/\
MT7+7-UTG@[_D:M!_[""?^BY:G,?^1?CO^P/%?^H]4O+/^1GEO_8?A/\ U(HG
MU91117XDMEZ+\D?T$%%%%, HHHH **** "BBB@ HHHH **** "BBB@ HHHH
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M *._X%_^+"Q'_P!!(?ZVR_Z)7C/_ ,,5/_Y[G[(45^-_]G?\%P_^AA_8K_\
M!=XK_P#C%']G?\%P_P#H8?V*_P#P7>*__C%'_$'J7_1W_ O_ ,6%B/\ Z"0_
MUME_T2O&?_ABI_\ SW/V0HK\;_[._P""X7_0P_L5_P#@N\5?K^X^GK0=._X+
MA=O$/[%G_@N\5#O_ -<3]?\ Z]'_ !!VG_T=_P "_P#Q86)_^@@/];9?]$KQ
MG_X8J?\ \]S]D**_&_\ L[_@N%S_ ,5#^Q7_ ."[Q7[?],/3_/>@Z?\ \%PA
MC_BH/V+#R?\ F'>*OZPCWX_6C_B#M/\ Z._X%_\ BPL3_P#00'^MLO\ HE>,
M_P#PQ4__ )[G[(45^,]W;?\ !<.TM;FZ&N?L73_9X))_)2Q\31/*(E+LBR3Q
MI"C$ X:61$&/F91R/G3]G']I'_@L5^U3\.#\5/A-)^RK-X4'B;Q'X2+>)-)U
M31-2&K^%K[^S]6'V);V^'V47.1:S^?F>,>88T!4'U,/X"9ABLKQ^=X?Q1\$:
MF495B\NP&8YBO$*HL+@\;F\<;++,-7J3X.@XU<='+L>\-&-.:G]4KWG3<+2Y
MJG'6'I8FA@ZG#?&,<7B:6(KX?#_V%%U:U'"NDL34A%9J[PHNO151\RM[6&CO
MI_1'17XJY_X+K_W?V-O?G5O\>/UHS_P77S]W]C;'UU;/YY_I7G_\09A_T>'P
M&_\ %D3_ /H,-O\ 7'_JE.-O_$>7_P ]C]JJ*_%7/_!=?GY?V-O;G5OUYY_2
MC/\ P77Q]W]C;/UU;'Y9_K1_Q!F'_1X? ;_Q9$__ *# _P!<?^J4XV_\1Y?_
M #V/VJ)__5QD_G17XK*W_!=4,I9/V-F ()&[5P& ()7(((# 8)!R,Y!R!6O_
M &C_ ,%P_P#H7?V+._\ S$?%/.?^WBLZG@XHVY?%SP)J7O?D\24K6Z/GX.CO
MY7VU:T*7&%[_ /&+<:Q_Q<//7[LT>Q^R7X']./KS_+-'X?CQ_CG]*_&[^TO^
M"X?_ $+O[%G_ (,?%7_R31_:7_!</_H7?V+/_!CXJ_\ DFL_^(/O_H['@9_X
MLJE_]"(_];O^J8XR_P#$>G_\\S]D?7@_IS^O\\4F?8_3C_''ZU^-_P#:7_!<
M/_H7?V+/_!CXJ_\ DFO OB=^U-_P5T^$?Q3^"?P=\8:'^R5'XT_: U?6M$^'
ML>F0^)[[2GO] MK>\U$:Y?G58'TJ$074)MY1;77GN7C50R$5Z65> ^;9[BY8
M#)_$CP5S+&0P>89A+#83Q&I5*T<#E. Q.:9GBG%\*4TJ.!R[!XO&XF?->GA\
M/5FHS<5"7/BN.<-@J2K8OA[B_#TG5H4%4JY!.,76Q5:GAL/2O_:3]^M7JTJ5
M-6UG.,;J]U_0=^!_3CZ\_P LT?A^/'^.?TK\9+W7_P#@MOIMG=ZCJ.D?L16&
MGV%M/>7U]>ZSXDM;.RM+:-IKFZN[J>[C@M[:WB1Y9YYG2**-&>1E521X?=_M
M=?\ !2JQ^''A[XQ7/Q=_X)HGX3>+M2N]'\)_$NS^(VI:IX)\3ZEIUWJ5CJ=O
MX?\ $&EZA>V&L1:5/HNM/J]_82SZ9I-CHVK:OJ5[:Z-IM[J$'FOP@M>_BSX%
MW2C=?\1+I77//V<+K_5%M<]3]W"Z7//W(<\[Q6[XO2U?#'&23YK7X>FK\L>>
M5KYFK\D/?G:_+&TI<L6F_P"@O\#^G^-)GV/TX_QQ^M?@]:?M!?\ !5^_^(R_
M""Q\7_\ !/6\^*;:-'XA7P!:^+]?G\2/HLME;ZG'>QVL=TT,S-I5Y9:R;&&X
MDU)-#O;+7)+)-'O;6^FQ/"O[4W_!3WQS;>.[SP9\3/\ @F_XHM/A?K47AWXC
M7.B^/-9O(O!>NW%]+I=IIFN,MX/*GO\ 5;>YTC3)+?[3:ZIK%G?:/IMQ=:G8
MWEI +P?;:2\6/ QMJ;27B53;:IS5.HTEP@VU"HU3G))QC4:IMJ;4&GQC!:OA
MKC%*ZC=Y TN9P=11N\TMS.G&511O=PBYI.*<E^_OX']/\:XKQCX1;Q6E@@OQ
M8_8FN&)-O]H\WSUB7'^NBV;?+.?O9SVQS^4?]I?\%P_^A=_8L_\ !CXJ_P#D
MFC^TO^"X?_0N_L6?^#'Q3_\ )%;X?PGQ&$KT\1A_%OP,IUJ3;IS_ .(D49<K
ME&4'[LN#Y1?NRDM4]^]F88OB3#X[#U,+BN%.,ZM"LHJI#^P*L.91E&:]Z&:1
MDK2C%Z-;=KH_27_A44G_ $'E/_<//]+L4?\ "HI/^@\OU_L\_P#R7C]*_-K^
MTO\ @N'_ -"[^Q9_X,?%/_R31_:7_!</_H7?V+/_  8^*?\ Y)KUUP'GO_1Y
M/ U^GB'@_P#Z#'Z>IXG_ !C_ /T1/&7_ (9L9_\ /D_27_A44G_0>7Z_V>?_
M )+Q^E+_ ,*BD_Z#R?3^SS_\EY_6OS9_M+_@N'_T+O[%G_@Q\4__ "31_:7_
M  7#_P"A=_8L_P#!CXI_^2:/]0L]_P"CR>!W7_FX>#\O^J+\Q7X?_P"B)XR_
M\,V,_P#GR?I-_P *BD_Z#R?^"\__ "77Q3^U_P#%76/V8->_9ET;3=(TOQ@O
M[0'QY\,_!S4)]1FO-+;PQ8Z_)#')KUBEH\XU&\M?-+)97)A@DVX:49)'E_\
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MT?ZB9Y_T>7P-_P#%B8/_ .@P7_&/_P#1$\9?^&;&?_/D_2;_ (5%)_T'D_\
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M_P!4QQE_XCT__GF?LAGV/TX_QQ^M+^!_3CZ\_P LU^-W]I?\%P_^A=_8L_\
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ME%]5)-;G[(_A^/'^.?TH]>#^G/Z_SQ7XW?VE_P %P^G_  CO[%G_ (,?%/\
M\DT?VE_P7#_Z%W]BS_P8^*?_ ))K/_B#LU_S=?P-_P#%E4NFO_1(]BO];O\
MJE^,_P#Q'I__ #S/V0S['Z<?XX_6E_ _I_C7XW?VE_P7#_Z%W]BS_P &/BG_
M .2:/[2_X+A_]"[^Q9_X,?%/_P DT?\ $'I?]'7\#/\ Q95/_P"A$/\ 6[_J
MF.,__$>G_P#/,_9'\/QX_P <_I1^!_3_ !K\;O[2_P""X?\ T+O[%G_@Q\5?
M_)-']I?\%P_^A=_8L_\ !CXJ_P#DFE_Q!^7_ $=CP,_\652_^A$/];O^J8XR
M_P#$>E_\\S]D:*_*G]D[]J;]IZ?]J#QG^R;^V/H_PWM/B9_PK+2/BMX'N/@_
M;7LWAF+PVFH7>F:Y%XAU35-2>Y.ISW$NF-IEK;:?L6**]>>8!X-WZK5\3QAP
M?FO!&;4LHS6OE>->*RO+,[R[,\DQ\<TR;-LHS>A5Q& S'*\PAA\(L5A:RH8F
ME[1X7#N-?"8FDZ7[M3J>WE&;X;.L+/%8:&)H^RQ.(P>(PV,H/#8O"XK"SC"M
MA\30=2JZ52'/3ER^TG>%6G+F]ZT2BBBOE3U HHHH K7EY:Z?:SWEY,L%K;(9
M)YG#%8T&,L0H9B.1T!/-?C#^TS\5M(TC_@K3_P $[[+1/BQXTMM.UWX0?M;Z
M9XS\#1^)_&O_  JA-7NO#7@J'X1:OXD\*6R?\(59>*]9U>3QCIOAK7-71=:U
M*"SU&PT^0Q6A4_KYXWQ_PB6O#L+%QC_@4?%?,"W-PD+VZ3S)!(<R0K*ZPR'C
MEXPP1CP/O*>@]*^ARCANCGN&G5J8JOAIX;%R@G1Y4W3JY?C</-QDTW&K%8]S
MIR:G&-2A2DX)I3C\;Q+Q'B,FQ%+#4L/1K0Q&%C6YJDJBE&K2QV'J0346E.E)
MX10JP7).4*M1*I%.S_F2^&6O?M<C2-&/C?4_B(?AC+_PQ&/^"D1UR3Q:PE^)
ML?[9_P >#^U =:\Y6N6MO^%'O\+E^*!\,?\ $M?X*GP=#=EM(6!%^JO@C\!?
MVN_&/@;_ ()R?M&^.?CSXGT;QU\,M+C\,2_!_P 7WGC^+Q7>V>F?'?XD^)_
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M'/!V[35U+Q%J#7,UL_V*PCMI"R6RW$TC,,1$(0WU9)+),YDFD>61L O([.Y
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MG=)15K6UO>YH5G:MJMEHME+J&H.\=K"T:R.D;RL#+(L:8CC#.<NP!(! &2<
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MTSX?/XFT&R@D\0?#[2M2TM-8UW\O/"G_  45\<'6?V4/@!;:-X4UGX6_$_X
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M7?[/-WYV8?LXD\T>7NK^<SX96GQOM?@__P $[;KX,1?$ZQ_X*0:/\0KC5/\
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M_P!#2A_X2UO_ )<?'^]/[R_]]#_&C>G]Y?\ OH?XU]@?V-H__0*TW_P!M?\
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MN _XA]_U-7_X1K_YH/C3G&<?J<?GC^E&#G&/YY_+']:^R_(@_P">,7_?M/\
M"CR(/^>,7_?M/\*/]=I?]"Y=?^8K[O\ EP'_ !#[_J:O_P (U_\ -!\:8.<8
M_GG\L?UHY]/RR>WTY/M7V7Y$'_/&+_OVG^%'D0?\\8O^_:?X4?Z[2_Z%R_\
M"K_[@'_$/O\ J:_^6:_^:#\F?VS_ (]:E^RY^RG\>/V@M'\/VOBC6OA9X"N_
M$&AZ#J4MQ;Z7J.M76H:;H>DC5Y[4?:8M(M=0U>WO=5-NT<[6%K<1Q2Q.XD3G
M= _X*%_$/P5^Q5_P43^-'C3PQH_CGX@?\$]?'WQ\^%\=UI^DW7@_P_\ %V[^
M$O@'PIXV\,>(KC1[>[U4>&[74D\8Z=I?B>UTC4;ZWL6TK4KFQD@WI:V_ZO\
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MPB_M%=:.J6K1W4?S/I'[%/\ P46\??#;7_#?QP7Q#JEE)^US_P $Z?VA-!\
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MO\(K+X@^$M6^$6J2^)]5LM6UF)'\%ZU'?)JFD^U?##X&_M_^%OV_V^(^LO\
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M,'CCK]?TXY_2OLOR(/\ GC%_W[3_  H\B#_GC%_W[3_"NC_7:7_0N7_A5_\
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MW-[:?PWO;EUVNMSY*3PSXCVK_P 2#5_NJ/\ CPN.P_W/?^G4$!W_  C7B/\
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M_P"@K#?^%%#_ .7FO6!XK_Y%?Q+Z?V!K'_INN<_TJQ_PD&A?]!K2O_!A:?\
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MQ']-U'_"5^%NG]NZ7_X&19_/=FOYD;O_ (+!>'OBGX&\&ZI\*/AY\3/A=?\
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M84U9M16O8/C#\/?VY/B#XX\ ^-_%7PM^.7CBS\%ZE_P5<T_X$>*Y_A[H%_\
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M=PVU_IFLZ#K>G:AHNNZ+J=K9ZKHVL6%[IFI6EM>6LT*?)C?\$_/@RGA+XH^
MK+Q)\2K'P5\0_P!I&U_:]\.^'$UCP_=VWP:_:,@^(&F?%B;X@?"Z\U#PQ=ZE
M#:WOQ.TJ/QI<>#O&=YXO\))?W^L6%OI4.D:E)8I]!_ /X%>!/V;_ (8:5\*/
MAVNK/H-AKGC/Q;J.IZ_>1ZAKWB3QG\1O%VM>/?'OBS6[JWM[*S.J>)_&'B'6
M=9N;?3K#3]*L?M:6.EV%E86UO;1].'EBG_O$8Q?LZ3]RW+[1K]\KIMVA+FC3
MZ2A&G-OFJ5(4>3%1R]4XO"5,3*I[><7&M&*7U=0BZ=2Z2M5E)OF@KQ@_:1YG
M"%&I5]DK0TC_ )"^D_\ 84T[_P!+(*SZT-(_Y"^D_P#84T[_ -+(*TQ/^[8G
M_L'K_P#IBL8X7_>L+_V$X?\ ]2*)]@5S'C3_ )%37O\ L'3_ ,A73US'C3_D
M5->_[!T_\A7XO@O]]P?_ &%X;_U(HG[YF'^X8[_L"Q?_ *C5SY6HHHK]N/Y[
M/$M;_9L^ ?B34]?UCQ!\)O"6M7OBJQ\7:?XBCU."_NM*U>+Q]I=_H?C>\N?#
MTE^?#J:]XLT/5=3T37?%5MI,'BG4-%U"\TF;63I\\EL?,8/V!/V+K71;#P[9
M_LX?#[3]#TOQGX1^(VGZ7I;^)]*MK/Q]X!\"0?"_P5XQA.F^(;28>(?"_P .
M[:W\&Z1J+2M-!HD,<#>9*HFKZ[HKGEA,-*_-1IM--/3=.2G;1K3F2E962:32
M5K+HCB\5!6CB*\5>]E5J)74903LI6ORRE&]K\LI*^KOP/PP^%GP[^"OP\\+?
M";X3>$=+\ _#3P1I1T/P?X,T![Y-'\-Z/YT]PNF:3]MO+R]M[.*:YG>"+[8X
MMO,V6WE1I&B>._#C]BO]E?X0ZL-;^&7P;TKP;?GQ?KGQ!G33?%GQ'N=(OO'G
MB9;E?$/C35?#6K^,]2\,ZSXIULWES)J>N:MH][J-W/*US+<-<JDJ_4%%.6%P
M\G3E*C"3I0]G3;5W&F^6]/?6#Y8WA+GB[*\7:Y,<17A&<8UJD55ESU5&<DJD
M[R?/-*R<[SF^;XKSFTTY2O\ &EI_P3O_ &'=/B:#3_V9/ASI]NUS\.KS[-8/
MXJLK=;CX0>(-6\5?"EHK>U\210Q)\-_$>NZOJ_@N")%M_#]S?RII\4-M';P0
M_2WAGX<^!/!FM>*_$GA;POINC>(?'5QIESXPUN W=QJGB!]$MY[318;V\OKJ
M[EBT_2(+J\&E:/9-:Z/ISW^H3V=A!<ZC?2S]K13IX:A1UI4H0?\ =37V>3^9
MKX?=VVLNB"IB*]9)5:U6JELJE2<U\2GM)O[:4_\ &E+XDFBBBBMC$]W^$G_(
M*U?_ +":?^D<%>L#^I_F?Y5Y/\)/^05J_P#V$T_](X*]8']3^I-?CV?_ /(Z
MS'_L(?\ Z;HG[CPQ_P B++/^P=_^GJPM%%%>0>^%%%% !1110 4444 %%%%
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M2*/]<\O_ .@7&?\ E#_Y8/\ U"S/_H,P'_ES_P#*CY?HKZ@_X0'PA_T!+?\
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M]KO_ )-2_:9_[(!\8O\ U7OB&OG'_@F'_P HW?V9O^R277_IS\05^PX&*EX
MYW%WM+QRX4B[;VEX7\2Q?SLW;1_Y_'8F3CQSAY*UX\$YG-7U5X\0X.2NNJO%
M7\KGVB/BAX5(SYM^0>1_H$O0BE_X6?X5_P">M_\ ^ $W^-?."?<7_=7^0IU>
M9_J?E/\ /C/_  ?#_P"4'R?^O6<_\^\!_P"$\_\ Y>?1O_"S_"O_ #UO_P#P
M F_QH_X6?X5_YZW_ /X 3?XU\Y44?ZGY3_/C/_!\/_E ?Z]9S_S[P'_A//\
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MPQ_WYL<?GY>*^:**/]4J7_0TS'_P./\ \M#_ %VK?]"?*O\ P"7_ ,I/I?\
MM'X=\_O?#''_ $QL?_C?/X4JZI\/8V65)_#*/&PD1Q%9*R,AW*ZL(P592,JP
MP00"#G%?,]-?[C?[K?R-'^J-%Z/-,P:>C3E%II]&G5LT-<;5KJV3Y6FFK-0F
MFG=6::I736Z::9]H(RR*LB,&1U5E93D,K#*L".H(.0?0TZJ>G?\ (/L?^O.U
M_P#1"5<K\VDK2E%/:4E?TE)?I^)^KPES0A)Z.4(2:6R<HQDTO*\F%%%%(H*^
M1?VWOVB?'?[+'P!U[XS^ ?A1-\8;[PUJVD#7O#D>J76C0:1X3G-RVO\ B[4-
M1M-+UB2VTWP];0)<WCM9^4L<A:26,#)^NJ^*/^"C]X^G_L(?M77<:+(T?P5\
M9+L8E5(EL# Q)7Y@0LA8=LJ >,U]AX>X3+\PX]X(R[-LMHYQE>9<7\-99F.5
MXC$8O"T<?@LSSS*\LQ.&J8G 5:&-H1G2S&<E5PU:E5C.E3Y9J+J7\CB"K7H9
M%G5?"XB>$Q.'RK,<1A\33A2J3H5L/@\1B*=2,*T*E*;4J"7+4A*+4Y73?+;\
MY/"__!4K]OCQOX=T;Q=X._X)@^.?$_A7Q'IUMJ^@>(=%\4>)+S2=9TN\C$MI
MJ.G7:> PMQ:7,3+)#*ORNA##K6[_ ,/(?^"CG3_AU'\3?_"@\3_S_P"$$S7Z
M+?\ !/\ M)+']B7]ENVE*LZ_!/P')E"2NRXT2VN(_O!3N$<J!QC ;< 2 "?K
M^OU[BCCSPMR/B?B3(\+]'?P^Q.%R7B'/<GPV)K\9^+BK8C#Y3G.:Y90KUE2X
MJA256M1R^G5JJE&--5*E14XJ"@E\EEF0\28[+<NQM3C_ #^G4QF P6+J4X95
MPPX4YXK"8;$3A!RRYR<82KRC%R;ERQCS-NY^%?\ P\A_X*.?](H_B;_X4'B?
M_P"82C_AY#_P4<Z_\.H_B9_X/_$_\O\ A!,5^ZE%>%_Q%#PU_P"D</#K_P 3
M3Q?_ /HL.W_5CB'_ *.%Q#_X:N%__G<?A7_P\A_X*.?](H_B;_X4'B?_ .82
MD_X>0_\ !1SI_P .H_B;_P"%!XG_ )_\()FOW5HH_P"(H>&O_2.'AU_XFGB_
M_P#18'^K'$/_ $<+B'_PU<+_ /SN/PK_ .'D/_!1SI_PZC^)G_@_\3_S_P"$
M#_\ KT?\/(?^"CG_ $BC^)G_ (/_ !/_ /,)7[J44?\ $3_#2]_^)</#K_Q,
M_%]_^_5_F'^K'$/_ $</B'_PU<+?_.X_"K_AY#_P4<Z?\.H_B;_X4'B?^?\
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MVK]I'_@L5H8!)_8D_;= &3D_!VY P 223]JX''?U]J_9+;[M^=&T^K?]]?\
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M6,>:4I<L5=\L8\W+%7?+&,5=\MW^)K1);V25WJ]$E=]WI=OJ[OJ?D'J'Q_\
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M]1_;.L?]!?5/_!A>?_'JS:*]_P"J87_H&PW7_F'P_7_N"?-?7,7_ -!6)_\
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M)E%2C*+VE&47;>THRB[>=I.SZ.SZ'SXOPG\0!0#?:0" !_K+SL,?\^O2G?\
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M3%^UQX0\:^(?C5XC\!^'_ASX\\?^"OVBO@WJGPT^#OBG6]-^"7Q4^">IF]\
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M&4N7VM&=Z<U1;Y_N/X'>!_&'PT^$'P\\ >/_ (D>)/C!XT\)>'+;1_$7Q/\
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M"'_0(7_P*O?_ )(H_P"%>^$/^@0O_@5>_P#R17:44?VEF/\ T'XS_P *J_\
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M )_X[_P;B_\ Y,/JN5_] ^7?^"L%_P#(F/\ \(9X5_Z .F_^ ZT?\(9X5_Z
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M)OV67:M2DF]:%]6F]====;GTI_PAGA7_ * .F_\ @.M'_"&>%?\ H Z;_P"
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M5*E2C&4YRLE>4FTV[)*_9+L>=?\ "KO"W]W4?_ Y_P#XBC_A5_A4=(]0]?\
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M@ HHHH **** "OEKQTJGQ;K9*J3]HAY(!/\ QYVU?4M?+?CK_D;=;_Z^(?\
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M\/P_G6:JOAH4XXC+:> K4H5:N#QU*$*M.OF6$Q*3G5BI2A2FDE)I.RO]$?\
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M(/\ A$?#'_0!TO\ \ X?_B:/^$1\,?\ 0!TO_P  X?\ XFBBCZ[C/^@O%?\
MA3B/_EQA]0P/_0%@_P#PEPW_ ,H#_A$?#'_0!TO_ , X?_B:/^$1\,?] '2_
M_ .'_P")HHH^NXS_ *"\5_X4XC_Y<'U# _\ 0%@__"7#?_* _P"$1\,?] '2
M_P#P#A_^)H_X1'PQ_P! '2__  #A_P#B:**/KN,_Z"\5_P"%.(_^7!]0P/\
MT!8/_P )<-_\H#_A$?#'_0!TO_P#A_\ B:/^$1\,?] '2_\ P#A_^)HHH^NX
MS_H+Q7_A3B/_ )<'U# _] 6#_P#"7#?_ "@/^$1\,?\ 0!TO_P  X?\ XF@^
M$?"Y!!T'2\'@_P"AQ?\ Q-%%'UW&?]!>*_\ "G$?_+A_4,#_ - 6#_\ "7#?
M_*#H555554!54!54# "@8  [  8 I:**1U!1110 4444 %%%% !1110 4444
K %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% '_V0$!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>ex97-1_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 ex97-1_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1" !  '8# 2(  A$! Q$!_\0
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$]4__V0$!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>10
<FILENAME>ex97-1_002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 ex97-1_002.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1"  V (H# 2(  A$! Q$!_\0
M'P   04! 0$! 0$           $" P0%!@<("0H+_\0 M1   @$# P($ P4%
M! 0   %] 0(#  01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T? D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0 'P$  P$! 0$!
M 0$! 0        $" P0%!@<("0H+_\0 M1$  @$"! 0#! <%! 0  0)W  $"
M Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O 58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H # ,!  (1 Q$ /P#^_=>@^@_E
M2TB]!]!_*EH **** "BBB@ HJI/J%C;7%I:7-Y:P75^\D=C;S3Q13WCPH))D
MM8G97G:)"'D$2L44@M@5;H ***X_QS\0? WPS\/W?BKXA>+?#_@OPY9*[7.L
M^)-5M-)L(]D3S,@GNY8EDE\N-V6"+?,X0[(V/%.$9U)*%.$YSE)1A"$93G.3
M:48PC%2E)R;22C%MMVLV!V%<=XX^(7@CX::#=>)_'_BK0_".@V<<DDVI:]J-
MMI\#&)=[16XGD62[N&7[EM:I-<2$A4B9B!7YQZC_ ,%!/%G[0&DZWHG[ 'PE
MUOXP>(8+^YT&/XI^/+&Y\&?!/0[Y)(D&K/K=R3J/B.QAA>6=8=,LE:5E@4G9
M(V/'=?\ @_;^$_'?@[Q-^T=XZLOVF/VICI=_XPETWQ%?PZ1\!/@-HVFP6]WK
M_B>;PM WV6+3=%$L4.A/K=E+=:L\.[R8]S,/H\'P[7J58TL=4>&KS<^3+J45
M6S22A#GE4JT$Y4\!AH7A[6OC9PG&,OW6$KU'3ISSJR=.E*<>5R324'S7=[ZQ
M44W)K9133;TNE>2[_6/^"D4?QK^+7AC]G?\ 91FT#3/B)XENM;FC\4?%W3[Z
MTTVXT7P]:M>W=_X;\+V4AU?4[>[@CD\B_P!4_LJV'R&-)F.T_?GPA^!^D?#D
M7GB;7KU_&WQ6\2[;KQE\1-8@C?5+Z[D&Y]-T4,&_L+PU9,S0Z9HUDT<,4"(T
MQEF)8?SI_L:^.OV$_@A^T?\ %O\ ;D^//[1?@#3?&_C"35/"_P +-+U74I;S
MQ/\ \(M/>R1ZOXF&@:9!<_V39ZM,1:Z-8VT*PQZ:LDA\L\5^JUK_ ,%7/A%X
MPEEMO@Y\%OVE?B_+*EP-+U'PO\*KNV\.ZG*J,UG)#K&K:A9HME?$!H+MH #$
MPD*#(%?7\=\+8?*\TCE7"N6YM'+,-EN6O,\9F=!T)5<XG053,80Q^+6!5; T
M*TZ<*"@HTU.-9VJ<EURX'$U*U!5:[A&52<G"$4E)4^9J"E%2F^9\KE:[:32;
M/U*HK\X;3]J7]LO7[6*_T#]A7Q'I]J9X&DA\8_$'P[HNHO9.A>5[:SMVO2;E
M1M5(IWB7>2KD8S7H%A^T/^TNFJVL6N?L>>+X-$E@LWN+[1_&7A74[^VEF<+=
M1_8);VT$@ME)<;)B9 I P2*_/IY5BJ<7*4L%[M[J.8Y?.2:=K<L,5)MM[*/-
M?HSN3ND^ZOJK?@]5Z/4^WJ*^6-#_ &LO!6H_'MOV>->\(_$+P+XRO-%.L^%M
M4\8>'XM.\+^-%@C>;4-.\.:S!>W4-WJEA#'+/-:,L9:&*1XV8A5;ZEW*._Z'
M_"N*K0JT'!5J<H.I3A5A?E:G3FFXSBXRG%IV:TE=-.,E&2<0'#@ >E%5KR]L
M].M9[Z_NH+*SM8S+<75U*D%O!&O5Y99&5$4$@98C)( R2!7Q!\1OAG\??VC_
M !B=.F^(VH_!3]G73GC9;/P+) GQ*^*>UED%S=Z_-%(?"/AV5.(+>SBDO[J/
M9,SHK "\-1IUJCC5Q%+"THQ<IUJL:DTDEI&%*E&56K4F[1C""6KYISA!.0G=
M+17?:]OQ9RG[77_!4W]C7]BC5;3P_P#&GXD;?$MRL3R^'/"5HGB;6M/2:5H8
MO[2LK.Y5[-V9'/DRD3J@#O&JLI/DND?\%Q/^";.K^']!\0_\+X;3H/$$C10:
M?J/@_P 5)JMDZ ESJ5I:Z7="UC&!^^$LD1+* Q.0/H_PC_P3C_8P\'W]WK,7
MP+\*>)/$6I3?:=4\3>-UN_&.OZE=DY:ZO+_7;B[+3.3ES''$A.<(!7T-8? ;
MX(:7 EM8?"#X9VL"0BW2./P1X;P( <^5EM-8[<\D$G)Y-?6X^OX?0RG!8?+<
M!Q77SJFKYAF>+Q^68; XB3YKQPN64Z&)J4*2O%0=3%2K-1O4NY2BH_>W_P"7
M:71/G<OFU9?<C\@OB_\ \'#_ /P3Q^$?BB]\-3:Y\2?&,5IH$>MKXE\*>!+^
MX\+SRS,WE:6FJ:A+8F.\9 KL9H$B4.!N+ BO++?_ (.9?^"?OB"QTZV\"V'Q
M6\5^,M>L[M= \)1^&]/LKB\UV.%_L6D7%W)JTBP1W=T(X6OHX)TA1C+Y3X"-
M^B_[97Q#_93_ &:_AI?)XF^#WPT\?>//&,::#\-_@AI?A#PW<>*OB;XDU"6.
MSTW1['3(-,FN8;%[F17O=4E@CM+6VAG;SO,7;7YM_ ;_ ((P?L\>.=0UO]I[
M]N+X8^!?AY\:/B';K+HGPQ^'WB >#/"/P3T!S)+8Z/ITUK<0)>^)H89(!J6H
M2/)##<Q.B1L20GZ%PE#P1_L>>,XXX8X]PM2-*-++,3E.?X7$//,<O=G[/+ZF
M PE2EA*3O+$XC#5:N'@U'#TZTL5-4ERUWC>=1P\J'PMR4X32CJK/G;:3EJE'
MEN[-[)G(_ 7]L7]MCXK_ !/B_:.\2_L _&'QUXOO],U;0?AAX?MM;LO"_P +
M_ /ANZE4W9LM3U:\U,:MK]]%#_I_B&>STQ)(W>"VMHQL5?UP^%/QC_;L\<O)
M)XV_9-^'GPJLU",C:[\;'UB]9)0VT"ST;PA,K30D*9XFN(DP2J3;B*_.[QO^
MQG\,/V7-.NO$7PG_ ."K/C[]FOPS 9;O3-%\<?$+P-XX\-V15B72&TUVY@O;
MJSC#;?)A1RN<$[CD_ECX-_X*^_\ !1CQ=^U##^S!^QC\4/@[^W>-+DFMM7\?
MZOX8TGP5I1LX+@P)JDE_#>:?"4E*R2;X7D:18SL1@RY].7A_/Q%IYQG7 F!R
M*GE&097&OB?[3H\49+0RW+,%*27M,=FM"GD"Q-.G-+&4:./KR=5UL3%SC6]I
M%3Q:PL::Q/-*=1J*]DHU+R?11@XRLV]'**[7OO\ U#_$_P"%?[5WQ6\+V&E6
MWQ^\(_ R;[1+<:U/\.? VL:QK$MKB6-;.W\2ZWXRLXH83"_F2NF@K(LRJZR[
M1M'Y5?&S7O\ @E]^SQ<6MO\ '[XC^./VU/C%H%PT=G\.1K6K?%W5KSQ@DD23
M-:>"-#NCX>TF]DNE2WV:M/,+8.\)\QMRU\.?&73?^"\7Q)^(OF?M0?#_ %J[
M_9_LKNVN=0^'G[-&OZ'X6M]9TE4D2]LM2\4+<R:K')<*RIYCW'8>6-SD5-JW
M_!6']@G_ ()V_#WQG\//A)^Q=XS^&W[7(TQ[3P]X%\5Z"GBOQ%K?BQHI'M=9
MU7QG(=0U/5+:WOIQ?S/9HJ7S@JD@.2.#*_#G/?K>#P&48G"<7XW'O#8EY1X=
M9CE56CAX3Q-*G6I9OG%*53,<NPU.#?-C,'1KTJ-IU958Q5Y4\7'71TDM6ZT*
MD6]&TH1M:4FU:SFEJK7>WU%J_P#P64^,^A^.-$^"'PY_8GT'X&:+>>#[WQ9J
M/B/XG^+[?P]:_![P8MI,=.\3>+/ OA[1;6.">]\A4TO0#J^GW=[<&&,R+N ;
MY-_9$_X)-?'S]N"_^)WQV_:-_:-\=^'_ (.?&3QEJ&JW.E:%I'B_PKXR^,/A
MV;4+B83&XU?QK?KX?\#W%MY,>D6;:?=+=P%)DM_(1=T?_!-K7O@#\=+_ ,1_
MM _MY_$V+0O&WBGQ'::]JOPX\;Z9K&DQ>,M;$@OK74?%%S>6&+W0M)N6A@T7
MPW%*MBGV=9)U8?NS_2GJ'[=7[%_A+3M,%Y^T-\)M(TYO)TVPMHO$-E'':)#'
M''!:M9VX+:?##$8XXXYH8(XT"H@"K@>YQCBL1X:/%<+<#\.8G!9IF&!P.$XG
MXA>"S3-95,=!_6:^#R/,LSPM55::JU*:EBL-!TG*E+V+J5IU)X?+#0JXB2Q-
M:HY4TY^QI:)1O>-YJ-O>23]UW?-Z*_&_ W_@F;^P_P#L]V6D0^ ?V>_ ,^J:
M/IT>F0^)?%NCVWB_Q#/;QQM&3<7VOI>Q[V#N2(+>!%9B41>,?<EAIVGZ5:PV
M.F6-GIMC;1I%;V=A;0V=K!%&H1(X;>W2.&*-% 5$1%55     KXF\2_\%*OV
M&O"MA>:CJ7[1_P /IX+$0FX32+R\UJX"SG;&\=MI=G=33(3U>)&1>I(P:\KL
M/^"L?[,'B[4;C1OA)8?%;XRZO!83:DEC\/\ X;^(;WS[2,$)*ES?V]C;HD\F
M(XVD=.2"1VK\0QN4\8YA-XG,\!Q!B)\J;Q&9TL?"*A>Z_>Y@Z%*%-.=U:4*<
M>;116WHI16D4EY))?@K=C].:Y'QOX]\&_#;P[?>*_'?B32/"WA_3HI)KK4]9
MO8;.#]VC/Y, E=7NKF0*1#:VRRW$S86*-F.*_._1OCS^W[\?=$U"3X7_ +-F
MA_LYZ;>W2P:-XP^/.N#4/$":;O(DU2/P+HT082R1D-:P7MR%+?-(-N,^T>%O
MV.['7]6\,>.?VFO&VH_M"_$+PL]O>:$VLV-OH/@+PSJ$;+.]QH?@G2V73I[@
M7(RE]K+:A<>6D:JL>&W>=7RN&!O]?QV#51<K^J8'$4LPQ$U+HZN%=7!4''[:
MJXJ=2*O:G*246S?T2"]_:3\1> _B1J'A=/#?PV^'_B:7Q7\/+G6X;E/%WC.Z
M;3+C3K;7#8EK1O#6A?Z4]Q:V]S]KNM4$4$LT4,&%?ZVP?4_I_A2(B1JB(JHB
M*$1$ 5410%5550 JJ  %     ' IU>94J<[44G&G#F5*FY.:A&4G)KF=N:3?
MO3=H\TM>6*LD'R'\4=9F^(7[0/A+]G?5=MOX$E\!-\5/$J6US/:ZGXCO=(\2
MK:Z+H!E1O+DT**ZL1?:O;(GGW6((FDCAW!OKI$2-$C10B(JHB* %55&%50.%
M50  !@   5ERZ#HL^LVOB*;2K"37K&SGTZTUA[6$ZC;V%RXDN+.*[*^>EM+(
MH=X0_EE\MMW$D^/?M.?"?Q3\<_@)\4?A+X)^)&N_"'Q7XZ\+7FAZ%\2/#1(U
MOPG?SO%)%J5CMDA;>!&T#E)4<1RNRMN !V@Z6(JX.A4J0P=!2I4JV(E"I5A2
MYZMJV+G3IIU9\L)J<H4[SE&CRTU=I,>W?R[^1Y3^U=_P4!_9._8O\%W?C/X[
M_%WPUH(B\V/3O"NE7UMKWC;7KV-UC^P:/X8TV:;4KBY,KK&3)%#"AW;Y 48#
M\:-%_P""R?[1'[3GB:^O?@CH?P#_ &1OV?4++HOQF_:[U>^?Q7XM1R39W'AW
MX>:5K.B7$2W@0N([D7BV\+YEF$A0UX)\+/\ @UQLXKJ]\9_'C]L_XG_$?XC7
M*:CY&HW&FV^L6EG=3;VL]0M[C7;RXFAN'E;?>&.W+./N2;NGJGPQ_P""1O[1
M?P6B@T#P]\'OV:?BUXCTG4KR/3/C1\>-5U7QELT82R-8&T\$QSV=O8RF&013
MVZ1L/,PP8)&H;]\PV1>!679!BG1XMQW$G%%/V3<\7E\LJRJE&HDYO 87'*GA
M\;[!Q<:DL;7]I-SM2H2BE(\UU,QE7LZ-.GA[M)QESSEIHY-:Q3?9)6ZK2_RI
M\2O"WPI\>_%O4?C-IG[0_P"V/^V]^UM,!9Z?XG^ VC:7\//V>?AHR^:5L-)\
M2>)]!UBW\-Z+I!EGNY=2.H76;0Q-Y@=BQ_*G]HV\^-OQ*^*?AK]G#2/VI_$V
MN_$OQ;K)/B#6]2\>>*?$WA[P#YT@%QI?]NZ:UE9^(M5C=FB TJSDM)[J(B-1
M'M6O[)?!'_!/;XG>.9-$G_:?^,]DGA#2)5E'P!_9T\,VWPD^$VI".W@B2#Q)
M)833ZWKUDY1DN["2>WBN45 TZJ64_=/A_P#95_9K\*WGAO4O#WP+^%NE:GX0
MC6+PUJEMX,T,:GI(7.U[?4'LWO#."2PN)II)PY+B3<<UW<,^-V7\)5*,\1E"
MXKK8'!JAEM/&_P!G2R_ UL/"I' >QA/),+&CAL))J:PN!HNE.4I2JXFO.,9/
M.K@*N(DI2J>RBI<UH<\9MZ:MJI+F:5[.;NF[\JU/XB-1_P""/OPW?QE^S9\#
M_BEXT^/VJZC\=;?4[KQM\?\ X_\ B=/#W@KP[H>BQRW.N6WPW\.W*6BV6H3?
M9A;Z:_B2_D:=KR&66R*;"WZT^&O^"//_  1G_9_BL++P3^T5XH\&^,-'M8'O
MO$O@CXSZ7?>+]2:TQ()]23POIE]B21P6$,5I"I)V(F<Y_HY^*GP1^$WQOT>V
MT'XL^ O#OCO2K*66:RMM>LEN392SHL<TEI.ACN+9ID55E\F5 X50P.U<<)\*
M_P!D+]F3X)QWD?PQ^"/P]\+/J$J3WES;^'[.]O9Y(]VPF^U-+VZ14WMA(ID3
MG)4D CYO&>-?$>*P\Y83/^)L@JU7B/K659'5RFCE&+>(Q-6LYUJN(P+K."I5
M%26$E@JN'AR>XY*I+EZ*.7T*7M'/FKNI*+O6M+DC%)*,4VTKR3DY?$V]7HD?
MS #QC^VG\0/VEM#^$?\ P2U^*?[5&M>'=)8P^._BS^U'JT6K_"71=,MG,,US
M9:0=%M;QX7C5%TZ*ZNQ?WLC*T5I&O-?2WA?_ ()>_MT?"/X_>//VP?B$?V9/
MVY?B]XAL["YMX/BGH.O:9JGAIM/@C9M.^':17<6C:>2\0AMA?02X15*N"6S_
M $M:'X7\-^&5NT\.Z!H^AK?W#7=Z-)TZTT_[7<O]Z>Y^RQ1>=(>@:3<5'RK@
M<5NUQ8WQCS2-Z.29+D^74*N5QRK,,;B,+"MQ#G6'=>.*KO-,\RZ>08A*I734
M*6"IX2%.C:E*=:+E%[K#P3ENTY\\4V[0>EN6+<DMNUNJ2/YX](_X*E_LPZWX
MXT7X4_MC?L/^-?V>M1DU.WTU_$GC_P"&MI?> K#5H)S!)>R:TFCVC6FB-J,9
M6UOV\Z(Q,DDA9"SU^MEI^R_^QG\3M &JZ;\&O@EXQ\/>(3:ZPNIZ7X;\.ZA:
M:GYBK/:W8OK")C('3:P02A2,JZ<,M?0GBWP%X(\>Z;=Z/XV\(^&_%FEWUK+9
MW5CXAT73]6MYK692LD)2]MYMJL&.-A5E;YE*L 1^77BG_@D/\*]*\7GXE?LW
M_&SX^?LV^.K34FU?2-/\(>/;_5_A=;70W.EI<?#C5#]@ETPS;6:UBOHE$>^-
M1M8!?C:V99/F<8J.)SGAZM"5X4WCLPSO*YSDW+G?M<52S# N,K*].&,C9J32
ME#WM(QE%.[4];I*,86N]FUH_6R/NG3OV1_V7])N9[S3?@%\)[2XN;>&UFDB\
M$:%\]O;C;#"$:S:-$0 <1JNX@,VXC->O^&_ _@SP=$(/"?A3P[X:B6%;<)H6
MC:?I8\A#N2$FRMX28E;Y@A)4'G&>:_+'4O&O_!7GX)#3[ _"/X#_ +7.C01"
MWN-<\/\ B>3X3>+)@CLB75S8ZO>WNG273IY<DZ0Q&)OG$;!L5Z'X<_X*L_LP
MVWB[1_A5\:]0\1_ #XQW<]EI6K>!_B-X=U:QM=.\03&*&XLH/$D5I)I%U8+=
M.1;:J\T%I/;M'<;T5L#CCE/$6:PJO!3QF?TJ,)5*T<!B\3F=2E0@W'V];!NO
M/%T:#<;*=7"N/-:+M):TM=;:[;?K_2/TTHK-TK6='UVTCO\ 1-5TW6+&55:*
M]TN^MM0M9%8;E9+BTEEB8,"""KD$<BM*OFVFFU)--.S4DTTUHTTTFFG=--)K
M9I#"BBBD 4444 % Y /K110 4444EU]7^@GI;S?^84444QA1111V_KH 4444
M %>4?$'X$_!GXK'?\2/A=X&\:S;/+%UXA\-Z9J%Z(^ $6^FMS>*H"KM"SC;@
M;<445I2K5:$_:4*M6C/;GHU:E*=GNN>E4IRL^JYK/JF!XO#^P]\"=#U;2M8^
M'5KXP^$%QI3HZVWPM\8ZOX8TN^9)1*IU+2G?4-/NCUB)%O&3"2A)X(^NX8_)
MABAWR2^5&D?F3-OEDV*%WRO@;Y'QN=L#<Q)P,XHHJZV)Q&(Y/;UJM;V::@ZL
7W.44W=I2DG-IO7WISUZH"2BBBL /_]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>11
<FILENAME>ex97-1_003.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 ex97-1_003.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1"  Q #P# 2(  A$! Q$!_\0
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(:?7Y?J!__]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>12
<FILENAME>simecb-20241231.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Thu May 15 10:01:06 UTC 2025 -->
<xs:schema elementFormDefault="qualified" xmlns:srt-types="http://fasb.org/srt-types/2024" targetNamespace="http://www.gsimec.com.mx/20241231" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:us-types="http://fasb.org/us-types/2024" xmlns:simecb="http://www.gsimec.com.mx/20241231" xmlns:xs="http://www.w3.org/2001/XMLSchema" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:dtr="http://www.xbrl.org/dtr/type/2022-03-31" xmlns:xbrli="http://www.xbrl.org/2003/instance">
  <xs:annotation>
    <xs:appinfo>
      <link:linkbaseRef xlink:type="simple" xlink:href="simecb-20241231_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-20241231_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-20241231_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-20241231_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://www.gsimec.com.mx/role/ConsolidatedBalanceSheet" id="simecb_r_ConsolidatedBalanceSheet">
        <link:definition>995301 - 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://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome" id="simecb_r_ConsolidatedComprehensiveIncome">
        <link:definition>995302 - Statement - Consolidated Statements of Comprehensive Income</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://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncomeAlt0" id="simecb_r_ConsolidatedComprehensiveIncomeAlt0">
        <link:definition>995302 - Statement - Consolidated Statements of Comprehensive Income 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://www.gsimec.com.mx/role/ShareholdersEquityType2or3" id="simecb_r_ShareholdersEquityType2or3">
        <link:definition>995303 - 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://www.gsimec.com.mx/role/ConsolidatedCashFlow" id="simecb_r_ConsolidatedCashFlow">
        <link:definition>995304 - 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://www.gsimec.com.mx/role/NatureofBusiness" id="simecb_r_NatureofBusiness">
        <link:definition>995305 - 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://www.gsimec.com.mx/role/SignificantEvents" id="simecb_r_SignificantEvents">
        <link:definition>995306 - 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://www.gsimec.com.mx/role/ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotinForceYet" id="simecb_r_ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotinForceYet">
        <link:definition>995307 - 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://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatements" id="simecb_r_BasisofPreparationandPresentationoftheConsolidatedFinancialStatements">
        <link:definition>995308 - 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://www.gsimec.com.mx/role/CriticalAccountingJudgmentsandKeySourcesofEstimates" id="simecb_r_CriticalAccountingJudgmentsandKeySourcesofEstimates">
        <link:definition>995309 - 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://www.gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestments" id="simecb_r_CashandCashEquivalentsandOtherInvestments">
        <link:definition>995310 - 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://www.gsimec.com.mx/role/TradeReceivablesNet" id="simecb_r_TradeReceivablesNet">
        <link:definition>995311 - 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://www.gsimec.com.mx/role/RecoverableTaxes" id="simecb_r_RecoverableTaxes">
        <link:definition>995312 - 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://www.gsimec.com.mx/role/Inventories" id="simecb_r_Inventories">
        <link:definition>995313 - 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://www.gsimec.com.mx/role/PropertyPlantandEquipment" id="simecb_r_PropertyPlantandEquipment">
        <link:definition>995314 - 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://www.gsimec.com.mx/role/InvestmentsinFinancialInstruments" id="simecb_r_InvestmentsinFinancialInstruments">
        <link:definition>995315 - Disclosure - Investments in 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://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssets" id="simecb_r_IntangibleandOtherLongTermAssets">
        <link:definition>995316 - 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://www.gsimec.com.mx/role/ShortTermDebt" id="simecb_r_ShortTermDebt">
        <link:definition>995317 - 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://www.gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilities" id="simecb_r_AccountsPayableTradeandOtherAccruedLiabilities">
        <link:definition>995318 - 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://www.gsimec.com.mx/role/EmployeeBenefits" id="simecb_r_EmployeeBenefits">
        <link:definition>995319 - 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://www.gsimec.com.mx/role/IncomeTaxes" id="simecb_r_IncomeTaxes">
        <link:definition>995320 - 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://www.gsimec.com.mx/role/StockholdersEquity" id="simecb_r_StockholdersEquity">
        <link:definition>995321 - 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://www.gsimec.com.mx/role/NonControllingInterest" id="simecb_r_NonControllingInterest">
        <link:definition>995322 - 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://www.gsimec.com.mx/role/OtherComprehensiveIncomeLoss" id="simecb_r_OtherComprehensiveIncomeLoss">
        <link:definition>995323 - Disclosure - Other 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://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedParties" id="simecb_r_TransactionsandBalanceswithRelatedParties">
        <link:definition>995324 - 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://www.gsimec.com.mx/role/CostofSalesandExpensesbytheirNature" id="simecb_r_CostofSalesandExpensesbytheirNature">
        <link:definition>995325 - 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://www.gsimec.com.mx/role/OtherIncomeExpensesNet" id="simecb_r_OtherIncomeExpensesNet">
        <link:definition>995326 - 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://www.gsimec.com.mx/role/FinancialInstruments" id="simecb_r_FinancialInstruments">
        <link:definition>995327 - 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://www.gsimec.com.mx/role/FinancialInformationbySegments" id="simecb_r_FinancialInformationbySegments">
        <link:definition>995328 - 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://www.gsimec.com.mx/role/Contingencies" id="simecb_r_Contingencies">
        <link:definition>995329 - 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://www.gsimec.com.mx/role/Commitments" id="simecb_r_Commitments">
        <link:definition>995330 - 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://www.gsimec.com.mx/role/SubsequentEvents" id="simecb_r_SubsequentEvents">
        <link:definition>995331 - 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://www.gsimec.com.mx/role/ConsolidatedFinancialStatementsIssuance" id="simecb_r_ConsolidatedFinancialStatementsIssuance">
        <link:definition>995332 - 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://www.gsimec.com.mx/role/AccountingPoliciesByPolicy" id="simecb_r_AccountingPoliciesByPolicy">
        <link:definition>996000 - 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://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables" id="simecb_r_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables">
        <link:definition>996001 - 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://www.gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestmentsTables" id="simecb_r_CashandCashEquivalentsandOtherInvestmentsTables">
        <link:definition>996002 - 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://www.gsimec.com.mx/role/TradeReceivablesNetTables" id="simecb_r_TradeReceivablesNetTables">
        <link:definition>996003 - 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://www.gsimec.com.mx/role/RecoverableTaxesTables" id="simecb_r_RecoverableTaxesTables">
        <link:definition>996004 - 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://www.gsimec.com.mx/role/InventoriesTables" id="simecb_r_InventoriesTables">
        <link:definition>996005 - 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://www.gsimec.com.mx/role/PropertyPlantandEquipmentTables" id="simecb_r_PropertyPlantandEquipmentTables">
        <link:definition>996006 - 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://www.gsimec.com.mx/role/InvestmentsinFinancialInstrumentsTables" id="simecb_r_InvestmentsinFinancialInstrumentsTables">
        <link:definition>996007 - Disclosure - Investments in 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://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssetsTables" id="simecb_r_IntangibleandOtherLongTermAssetsTables">
        <link:definition>996008 - 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://www.gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilitiesTables" id="simecb_r_AccountsPayableTradeandOtherAccruedLiabilitiesTables">
        <link:definition>996009 - 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://www.gsimec.com.mx/role/EmployeeBenefitsTables" id="simecb_r_EmployeeBenefitsTables">
        <link:definition>996010 - 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://www.gsimec.com.mx/role/IncomeTaxesTables" id="simecb_r_IncomeTaxesTables">
        <link:definition>996011 - 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://www.gsimec.com.mx/role/StockholdersEquityTables" id="simecb_r_StockholdersEquityTables">
        <link:definition>996012 - 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://www.gsimec.com.mx/role/NonControllingInterestTables" id="simecb_r_NonControllingInterestTables">
        <link:definition>996013 - 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://www.gsimec.com.mx/role/OtherComprehensiveIncomeLossTables" id="simecb_r_OtherComprehensiveIncomeLossTables">
        <link:definition>996014 - Disclosure - Other Comprehensive Income (Loss) (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://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesTables" id="simecb_r_TransactionsandBalanceswithRelatedPartiesTables">
        <link:definition>996015 - 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://www.gsimec.com.mx/role/CostofSalesandExpensesbytheirNatureTables" id="simecb_r_CostofSalesandExpensesbytheirNatureTables">
        <link:definition>996016 - 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://www.gsimec.com.mx/role/OtherIncomeExpensesNetTables" id="simecb_r_OtherIncomeExpensesNetTables">
        <link:definition>996017 - 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://www.gsimec.com.mx/role/FinancialInstrumentsTables" id="simecb_r_FinancialInstrumentsTables">
        <link:definition>996018 - 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://www.gsimec.com.mx/role/FinancialInformationbySegmentsTables" id="simecb_r_FinancialInformationbySegmentsTables">
        <link:definition>996019 - 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://www.gsimec.com.mx/role/NatureofBusinessDetails" id="simecb_r_NatureofBusinessDetails">
        <link:definition>996020 - 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://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails" id="simecb_r_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails">
        <link:definition>996021 - 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://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable" id="simecb_r_ScheduleofSubsidiariesTable">
        <link:definition>996022 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements - Schedule of Subsidiaries (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://www.gsimec.com.mx/role/ScheduleofRelevantExchangeRatesTable" id="simecb_r_ScheduleofRelevantExchangeRatesTable">
        <link:definition>996023 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements - Schedule of Relevant Exchange Rates (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://www.gsimec.com.mx/role/ScheduleofEstimatedUsefulLivesofAssetsTable" id="simecb_r_ScheduleofEstimatedUsefulLivesofAssetsTable">
        <link:definition>996024 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements - Schedule of Estimated Useful Lives of 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://www.gsimec.com.mx/role/ScheduleofCashandCashEquivalentsTable" id="simecb_r_ScheduleofCashandCashEquivalentsTable">
        <link:definition>996025 - Disclosure - Cash and Cash Equivalents and Other Investments - Schedule of Cash and Cash Equivalents (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://www.gsimec.com.mx/role/TradeReceivablesNetDetails" id="simecb_r_TradeReceivablesNetDetails">
        <link:definition>996026 - 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://www.gsimec.com.mx/role/ScheduleofAgeofNetReceivablesthatarePastDueTable" id="simecb_r_ScheduleofAgeofNetReceivablesthatarePastDueTable">
        <link:definition>996027 - Disclosure - Trade Receivables &#8211; Net - Schedule of Age of Net Receivables that are Past Due (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://www.gsimec.com.mx/role/ScheduleofAllowanceforDoubtfulAccountsTable" id="simecb_r_ScheduleofAllowanceforDoubtfulAccountsTable">
        <link:definition>996028 - Disclosure - Trade Receivables &#8211; Net - Schedule of Allowance for Doubtful Accounts (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://www.gsimec.com.mx/role/ScheduleofRecoverableTaxesTable" id="simecb_r_ScheduleofRecoverableTaxesTable">
        <link:definition>996029 - Disclosure - Recoverable Taxes - Schedule of Recoverable 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://www.gsimec.com.mx/role/InventoriesDetails" id="simecb_r_InventoriesDetails">
        <link:definition>996030 - 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://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable" id="simecb_r_ScheduleofCurrentInventoryandNonCurrentInventoryTable">
        <link:definition>996031 - Disclosure - Inventories - Schedule of Current Inventory and Non-Current Inventory (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://www.gsimec.com.mx/role/PropertyPlantandEquipmentDetails" id="simecb_r_PropertyPlantandEquipmentDetails">
        <link:definition>996032 - 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://www.gsimec.com.mx/role/ScheduleofCostofInvestmentPropertyPlantandEquipmentTable" id="simecb_r_ScheduleofCostofInvestmentPropertyPlantandEquipmentTable">
        <link:definition>996033 - Disclosure - Property, Plant and Equipment - Schedule of Cost of Investment 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://www.gsimec.com.mx/role/ScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentTable" id="simecb_r_ScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentTable">
        <link:definition>996034 - Disclosure - Property, Plant and Equipment - Schedule of Accumulated Depreciation of 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://www.gsimec.com.mx/role/ScheduleofNetBookValueofPropertyPlantandEquipmentTable" id="simecb_r_ScheduleofNetBookValueofPropertyPlantandEquipmentTable">
        <link:definition>996035 - Disclosure - Property, Plant and Equipment - Schedule of Net Book Value of 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://www.gsimec.com.mx/role/ScheduleofInvestmentsinFinancialInstrumentsTable" id="simecb_r_ScheduleofInvestmentsinFinancialInstrumentsTable">
        <link:definition>996036 - Disclosure - Investments in Financial Instruments - Schedule of Investments in 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://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails" id="simecb_r_IntangibleandOtherLongTermAssetsDetails">
        <link:definition>996037 - 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://www.gsimec.com.mx/role/ScheduleofBalancesTable" id="simecb_r_ScheduleofBalancesTable">
        <link:definition>996038 - Disclosure - Intangible and Other Long-Term Assets - Schedule of Balances (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://www.gsimec.com.mx/role/ScheduleofReconciliationBetweentheOpeningandClosingBalancesTable" id="simecb_r_ScheduleofReconciliationBetweentheOpeningandClosingBalancesTable">
        <link:definition>996039 - Disclosure - Intangible and Other Long-Term Assets - Schedule of Reconciliation Between the Opening and Closing Balances (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://www.gsimec.com.mx/role/ShortTermDebtDetails" id="simecb_r_ShortTermDebtDetails">
        <link:definition>996040 - 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://www.gsimec.com.mx/role/ScheduleofAccountsPayableTradeandOtherAccruedLiabilitiesTable" id="simecb_r_ScheduleofAccountsPayableTradeandOtherAccruedLiabilitiesTable">
        <link:definition>996041 - Disclosure - Accounts Payable Trade and Other Accrued Liabilities - Schedule of Accounts Payable Trade and Other Accrued Liabilities (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://www.gsimec.com.mx/role/EmployeeBenefitsDetails" id="simecb_r_EmployeeBenefitsDetails">
        <link:definition>996042 - 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://www.gsimec.com.mx/role/ScheduleofEmployeeBenefitsLiabilityTable" id="simecb_r_ScheduleofEmployeeBenefitsLiabilityTable">
        <link:definition>996043 - Disclosure - Employee Benefits - Schedule of Employee Benefits Liability (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://www.gsimec.com.mx/role/ScheduleofNetCostforthePeriodBookedinProfitandlossTable" id="simecb_r_ScheduleofNetCostforthePeriodBookedinProfitandlossTable">
        <link:definition>996044 - Disclosure - Employee Benefits - Schedule of Net Cost for the Period Booked in Profit and loss (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://www.gsimec.com.mx/role/ScheduleofMainActuarialHypothesisUsedintheActuarialComputationsTable" id="simecb_r_ScheduleofMainActuarialHypothesisUsedintheActuarialComputationsTable">
        <link:definition>996045 - Disclosure - Employee Benefits - Schedule of Main Actuarial Hypothesis Used in the Actuarial Computations (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://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable" id="simecb_r_ScheduleofDBOAmountRecordedintheBalanceSheetTable">
        <link:definition>996046 - Disclosure - Employee Benefits - Schedule of DBO Amount Recorded in the Balance Sheet (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://www.gsimec.com.mx/role/IncomeTaxesDetails" id="simecb_r_IncomeTaxesDetails">
        <link:definition>996047 - 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>
<!-- [WMV6][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSra0v1v3kFWrn3fdXgqxw5lYGpcVqDocIV9SS9Qu9iWktRDD/RmNbs5Mj/Qju/DKbACNBFlxmDWdRdQJY9KMpWf8JsKuurtGvOZNMiSC+BbL1umU7wECecRzhXAHAsOKah1diq8BxbSokabocxEXYMDOjgcb4wPOxdh3ut53Q9eq+bjSFw447Ytg75fTkGTgH6Tv2uQ8PGXnX8NrCjG0Nnog6MhhMWGvUnGRK5HMImvlx7RWWpJ5FWx4] CSR-->
      <link:roleType roleURI="http://www.gsimec.com.mx/role/ScheduleofIncomeTaxChargedTable" id="simecb_r_ScheduleofIncomeTaxChargedTable">
        <link:definition>996048 - Disclosure - Income Taxes - Schedule of Income Tax Charged (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://www.gsimec.com.mx/role/ScheduleofIncomeTaxExpenseBenefitTable" id="simecb_r_ScheduleofIncomeTaxExpenseBenefitTable">
        <link:definition>996049 - Disclosure - Income Taxes - Schedule of Income Tax Expense (Benefit) (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://www.gsimec.com.mx/role/ScheduleofTaxLossesPendingofAmortizeTable" id="simecb_r_ScheduleofTaxLossesPendingofAmortizeTable">
        <link:definition>996050 - Disclosure - Income Taxes - Schedule of Tax Losses Pending of Amortize (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://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable" id="simecb_r_ScheduleofDeferredIncomeTaxLiabilityTable">
        <link:definition>996051 - Disclosure - Income Taxes - Schedule of Deferred Income Tax Liability (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://www.gsimec.com.mx/role/StockholdersEquityDetails" id="simecb_r_StockholdersEquityDetails">
        <link:definition>996052 - 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://www.gsimec.com.mx/role/ScheduleofCommonStockTable" id="simecb_r_ScheduleofCommonStockTable">
        <link:definition>996053 - Disclosure - Stockholders' Equity - Schedule of Common Stock (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://www.gsimec.com.mx/role/ScheduleofReconciliationoftheNumberofSharesOutstandingTable" id="simecb_r_ScheduleofReconciliationoftheNumberofSharesOutstandingTable">
        <link:definition>996054 - Disclosure - Stockholders' Equity - Schedule of Reconciliation of the Number of Shares Outstanding (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://www.gsimec.com.mx/role/NonControllingInterestDetails" id="simecb_r_NonControllingInterestDetails">
        <link:definition>996055 - 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://www.gsimec.com.mx/role/ScheduleofControllingandNonControllingInterestTable" id="simecb_r_ScheduleofControllingandNonControllingInterestTable">
        <link:definition>996056 - Disclosure - Non-Controlling Interest - Schedule of Controlling and 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://www.gsimec.com.mx/role/ScheduleofOtherComprehensiveIncomeLossTable" id="simecb_r_ScheduleofOtherComprehensiveIncomeLossTable">
        <link:definition>996057 - Disclosure - Other Comprehensive Income (Loss) - Schedule of Other Comprehensive Income (Loss) (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://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails" id="simecb_r_TransactionsandBalanceswithRelatedPartiesDetails">
        <link:definition>996058 - 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>
      <link:roleType roleURI="http://www.gsimec.com.mx/role/ScheduleofTransactionswithRelatedPartiesTable" id="simecb_r_ScheduleofTransactionswithRelatedPartiesTable">
        <link:definition>996059 - Disclosure - Transactions and Balances with Related Parties - Schedule of Transactions 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>
      <link:roleType roleURI="http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable" id="simecb_r_ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable">
        <link:definition>996060 - Disclosure - Transactions and Balances with Related Parties - Schedule of Balances Receivable from and Payable to 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>
      <link:roleType roleURI="http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable" id="simecb_r_ScheduleofCostofSalesandAdministrationExpensesTable">
        <link:definition>996061 - Disclosure - Cost of Sales and Expenses by their Nature - Schedule of Cost of Sales and Administration Expenses (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://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable" id="simecb_r_ScheduleofOtherIncomeExpensesNetTable">
        <link:definition>996062 - Disclosure - Other Income (Expenses), Net - Schedule of Other Income (Expenses), 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://www.gsimec.com.mx/role/FinancialInstrumentsDetails" id="simecb_r_FinancialInstrumentsDetails">
        <link:definition>996063 - 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://www.gsimec.com.mx/role/ScheduleofBookValueofMonetaryAssetsandMonetaryLiabilitiesDenominatedinForeignCurrencyTable" id="simecb_r_ScheduleofBookValueofMonetaryAssetsandMonetaryLiabilitiesDenominatedinForeignCurrencyTable">
        <link:definition>996064 - Disclosure - Financial Instruments - Schedule of Book Value of Monetary Assets and Monetary Liabilities Denominated in Foreign Currency (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://www.gsimec.com.mx/role/ScheduleofAdditionalBankLinesofCreditthatCompanyhasDisposaltoReduceLiquidityRiskTable" id="simecb_r_ScheduleofAdditionalBankLinesofCreditthatCompanyhasDisposaltoReduceLiquidityRiskTable">
        <link:definition>996065 - Disclosure - Financial Instruments - Schedule of Additional Bank Lines of Credit that Company has Disposal to Reduce Liquidity Risk (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://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable" id="simecb_r_ScheduleofFinancialInformationbySegmentsTable">
        <link:definition>996066 - Disclosure - Financial Information by Segments - Schedule of Financial Information by Segments (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://www.gsimec.com.mx/role/ContingenciesDetails" id="simecb_r_ContingenciesDetails">
        <link:definition>996067 - 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://www.gsimec.com.mx/role/CommitmentsDetails" id="simecb_r_CommitmentsDetails">
        <link:definition>996068 - 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://www.gsimec.com.mx/role/SubsequentEventsDetails" id="simecb_r_SubsequentEventsDetails">
        <link:definition>996069 - 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://www.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/2024" schemaLocation="https://xbrl.fasb.org/us-gaap/2024/elts/us-types-2024.xsd"/>
  <xs:import namespace="http://www.xbrl.org/dtr/type/2022-03-31" schemaLocation="https://www.xbrl.org/dtr/type/2022-03-31/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/2024" schemaLocation="https://xbrl.fasb.org/srt/2024/elts/srt-types-2024.xsd"/>
  <xs:import namespace="http://xbrl.sec.gov/sic/2024" schemaLocation="https://xbrl.sec.gov/sic/2024/sic-2024.xsd"/>
  <xs:import namespace="http://xbrl.sec.gov/cyd-af/2024" schemaLocation="https://xbrl.sec.gov/cyd/2024/cyd-af-2024.xsd"/>
  <xs:import namespace="http://xbrl.sec.gov/ecd/2024" schemaLocation="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd"/>
  <xs:import namespace="http://xbrl.sec.gov/ecd-sub/2024" schemaLocation="https://xbrl.sec.gov/ecd/2024/ecd-sub-2024.xsd"/>
  <xs:import namespace="http://xbrl.sec.gov/dei-sub/2024" schemaLocation="https://xbrl.sec.gov/dei/2024/dei-sub-2024.xsd"/>
  <xs:element name="ConsolidatedStatementsOfChangesInStockholdersEquityAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ConsolidatedStatementsOfChangesInStockholdersEquityAbstract"/>
  <xs:element name="ScheduleOfSubsidiariesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfSubsidiariesAbstract"/>
  <xs:element name="ScheduleOfRelevantExchangeRatesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfRelevantExchangeRatesAbstract"/>
  <xs:element name="ScheduleOfEstimatedUsefulLivesOfAssetsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfEstimatedUsefulLivesOfAssetsAbstract"/>
  <xs:element name="ScheduleOfAgeOfNetReceivablesThatArePastDueAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfAgeOfNetReceivablesThatArePastDueAbstract"/>
  <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="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="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="ScheduleOfIncomeTaxChargedAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfIncomeTaxChargedAbstract"/>
  <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="ScheduleOfOtherComprehensiveIncomeLossAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfOtherComprehensiveIncomeLossAbstract"/>
  <xs:element name="ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesAbstract"/>
  <xs:element name="ScheduleOfCostOfSalesAndAdministrationExpensesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfCostOfSalesAndAdministrationExpensesAbstract"/>
  <xs:element name="ScheduleOfOtherIncomeExpensesNetAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfOtherIncomeExpensesNetAbstract"/>
  <xs:element name="ScheduleOfFinancialInformationBySegmentsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfFinancialInformationBySegmentsAbstract"/>
  <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="CurrentInventoryAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_CurrentInventoryAbstract"/>
  <xs:element name="ChangesInProjectedNetLiabilitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ChangesInProjectedNetLiabilitiesAbstract"/>
  <xs:element name="IncreaseDecreaseAsAResultOfAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_IncreaseDecreaseAsAResultOfAbstract"/>
  <xs:element name="OtherEquityInstrumentsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OtherEquityInstrumentsAbstract"/>
  <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="LongTermAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_LongTermAbstract"/>
  <xs:element name="LoansToRelatedPartiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_LoansToRelatedPartiesAbstract"/>
  <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="InvestmentsInFinancialInstruments" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_InvestmentsInFinancialInstruments"/>
  <xs:element name="ActiveNotCirculatingin" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_ActiveNotCirculatingin"/>
  <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="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="AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes"/>
  <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="GainLossOnFinancialInstruments" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_GainLossOnFinancialInstruments"/>
  <xs:element name="RepurchaseAndPlacementOfOwnCapitalStocksNet" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_RepurchaseAndPlacementOfOwnCapitalStocksNet"/>
  <xs:element name="DisclosureOfNatureOfBusinessExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfNatureOfBusinessExplanatory"/>
  <xs:element name="DisclosureOfRecoverableTaxesExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfRecoverableTaxesExplanatory"/>
  <xs:element name="DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory"/>
  <xs:element name="DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses"/>
  <xs:element name="DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock"/>
  <xs:element name="DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock"/>
  <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="DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory"/>
  <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="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="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="DisclosureOfOtherComprehensiveIncomeLossExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfOtherComprehensiveIncomeLossExplanatory"/>
  <xs:element name="ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock"/>
  <xs:element name="ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock"/>
  <xs:element name="ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock"/>
  <xs:element name="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofSubsidiariesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofSubsidiariesDetailsTable"/>
  <xs:element name="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofRelevantExchangeRatesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofRelevantExchangeRatesDetailsTable"/>
  <xs:element name="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofEstimatedUsefulLivesofAssetsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofEstimatedUsefulLivesofAssetsDetailsTable"/>
  <xs:element name="TradeReceivablesNetScheduleofAgeofNetReceivablesthatarePastDueDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_TradeReceivablesNetScheduleofAgeofNetReceivablesthatarePastDueDetailsTable"/>
  <xs:element name="AllowanceAccountForCreditLossesofFinancialAssets" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_AllowanceAccountForCreditLossesofFinancialAssets"/>
  <xs:element name="AllowanceAccountForCreditLossesProvisions" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_AllowanceAccountForCreditLossesProvisions"/>
  <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="AllowanceAccountForCreditLossesAccountRecoveries" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_AllowanceAccountForCreditLossesAccountRecoveries"/>
  <xs:element name="AllowanceAccountForCreditLossesOfTranslationsEffects" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_AllowanceAccountForCreditLossesOfTranslationsEffects"/>
  <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="CokeInventories" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_CokeInventories"/>
  <xs:element name="SparePartsInventories" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_SparePartsInventories"/>
  <xs:element name="RollersInventories" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_RollersInventories"/>
  <xs:element name="FinishedGoodsInventories" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_FinishedGoodsInventories"/>
  <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="PropertyPlantandEquipmentScheduleofCostofInvestmentPropertyPlantandEquipmentDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_PropertyPlantandEquipmentScheduleofCostofInvestmentPropertyPlantandEquipmentDetailsTable"/>
  <xs:element name="PropertyPlantandEquipmentScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_PropertyPlantandEquipmentScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentDetailsTable"/>
  <xs:element name="PropertyPlantandEquipmentScheduleofNetBookValueofPropertyPlantandEquipmentDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_PropertyPlantandEquipmentScheduleofNetBookValueofPropertyPlantandEquipmentDetailsTable"/>
  <xs:element name="IntangibleandOtherLongTermAssetsScheduleofBalancesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_IntangibleandOtherLongTermAssetsScheduleofBalancesDetailsTable"/>
  <xs:element name="IntangibleandOtherLongTermAssetsScheduleofReconciliationBetweentheOpeningandClosingBalancesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_IntangibleandOtherLongTermAssetsScheduleofReconciliationBetweentheOpeningandClosingBalancesDetailsTable"/>
  <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="EmployeeBenefitsScheduleofEmployeeBenefitsLiabilityDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_EmployeeBenefitsScheduleofEmployeeBenefitsLiabilityDetailsTable"/>
  <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="EmployeeBenefitsScheduleofNetCostforthePeriodBookedinProfitandlossDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_EmployeeBenefitsScheduleofNetCostforthePeriodBookedinProfitandlossDetailsTable"/>
  <xs:element name="ServiceCost" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_ServiceCost"/>
  <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="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_NetCostsForThePeriod"/>
  <xs:element name="PaidBenefits" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_PaidBenefits"/>
  <xs:element name="FinaIProfitandLossEmployeeBenefits" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" 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="IncomeTaxesScheduleofIncomeTaxChargedDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_IncomeTaxesScheduleofIncomeTaxChargedDetailsTable"/>
  <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="IncomeTaxesScheduleofTaxLossesPendingofAmortizeDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_IncomeTaxesScheduleofTaxLossesPendingofAmortizeDetailsTable"/>
  <xs:element name="IncomeTaxesScheduleofDeferredIncomeTaxLiabilityDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_IncomeTaxesScheduleofDeferredIncomeTaxLiabilityDetailsTable"/>
  <xs:element name="DeferredTaxAssetsAllowanceForDoubtfulAccounts" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts"/>
  <xs:element name="DeferredTaxAssetsAdvancesFromCustomers" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_DeferredTaxAssetsAdvancesFromCustomers"/>
  <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="ShareOfTranslationEffectsOfForeignSubsidiaries" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries"/>
  <xs:element name="OtherComprehensiveIncomeLossScheduleofOtherComprehensiveIncomeLossDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_OtherComprehensiveIncomeLossScheduleofOtherComprehensiveIncomeLossDetailsTable"/>
  <xs:element name="ConversionTranslationAdjustmentOnForeignSubsidiaries" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_ConversionTranslationAdjustmentOnForeignSubsidiaries"/>
  <xs:element name="TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsTable"/>
  <xs:element name="TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems"/>
  <xs:element name="CostofSalesandExpensesbytheirNatureScheduleofCostofSalesandAdministrationExpensesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_CostofSalesandExpensesbytheirNatureScheduleofCostofSalesandAdministrationExpensesDetailsTable"/>
  <xs:element name="LandsTreatment" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_LandsTreatment"/>
  <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="ProfitsFromInventorySales" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_ProfitsFromInventorySales"/>
  <xs:element name="RepublicAccountDebugging" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_RepublicAccountDebugging"/>
  <xs:element name="GVAccountDebugging" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_GVAccountDebugging"/>
  <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="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_ShortTermsLiabilities"/>
  <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="FinancialInformationbySegmentsScheduleofFinancialInformationbySegmentsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_FinancialInformationbySegmentsScheduleofFinancialInformationbySegmentsDetailsTable"/>
  <xs:element name="AcquisitionsOfPropertyPlantAndEquipment" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_AcquisitionsOfPropertyPlantAndEquipment"/>
  <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="QuantityOfInventories" type="xbrli:decimalItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="simecb_QuantityOfInventories"/>
  <xs:element name="PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument"/>
  <xs:element name="CreditTerm" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_CreditTerm"/>
  <xs:element name="CustomerPortfolioValue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_CustomerPortfolioValue"/>
  <xs:element name="InventoriesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_InventoriesDetailsTable"/>
  <xs:element name="IntangibleandOtherLongTermAssetsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_IntangibleandOtherLongTermAssetsDetailsTable"/>
  <xs:element name="ShortTermDebtDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_ShortTermDebtDetailsTable"/>
  <xs:element name="ExchangeAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_ExchangeAmount"/>
  <xs:element name="EmployeeBenefitsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_EmployeeBenefitsDetailsTable"/>
  <xs:element name="PercentageOfCollectiveBargainingAgreements" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PercentageOfCollectiveBargainingAgreements"/>
  <xs:element name="PercentageShareOfEmployersProfits" type="dtr: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="WithdrawalPayment" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_WithdrawalPayment"/>
  <xs:element name="FixedAmountsPerHourForEachCoveredEmployees" type="dtr: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="PercentageOfContribution" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PercentageOfContribution"/>
  <xs:element name="IncomeTaxesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_IncomeTaxesDetailsTable"/>
  <xs:element name="TaxLossCarryforwardsForFederalTax" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_TaxLossCarryforwardsForFederalTax"/>
  <xs:element name="TaxLossCarryforwardsExpireAfterCertainPeriod" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_TaxLossCarryforwardsExpireAfterCertainPeriod"/>
  <xs:element name="TaxLossCarryforwardsExpirationPeriod" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_TaxLossCarryforwardsExpirationPeriod"/>
  <xs:element name="TaxLossCarryforwardsExpireIndefinitely" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_TaxLossCarryforwardsExpireIndefinitely"/>
  <xs:element name="TaxLossesForStateAndMunicipal" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_TaxLossesForStateAndMunicipal"/>
  <xs:element name="TaxLossesExpirationPeriod" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_TaxLossesExpirationPeriod"/>
  <xs:element name="TaxEffectOfTaxLossesExpirationPeriod" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_TaxEffectOfTaxLossesExpirationPeriod"/>
  <xs:element name="StockholdersEquityDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_StockholdersEquityDetailsTable"/>
  <xs:element name="PercentageOfLegalReserve" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PercentageOfLegalReserve"/>
  <xs:element name="PercentageOfNominalCapital" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PercentageOfNominalCapital"/>
  <xs:element name="LegalReserve" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_LegalReserve"/>
  <xs:element name="PercentageOfNominalStockholdersEquity" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PercentageOfNominalStockholdersEquity"/>
  <xs:element name="TransactionsandBalanceswithRelatedPartiesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_TransactionsandBalanceswithRelatedPartiesDetailsTable"/>
  <xs:element name="FinancialInstrumentsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_FinancialInstrumentsDetailsTable"/>
  <xs:element name="ContingenciesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_ContingenciesDetailsTable"/>
  <xs:element name="DispositionOfStack" type="xbrli:integerItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DispositionOfStack"/>
  <xs:element name="TotalMetricTons" type="xbrli:decimalItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_TotalMetricTons"/>
  <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="CivilPenalties" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_CivilPenalties"/>
  <xs:element name="PensionAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_PensionAmount"/>
  <xs:element name="UnpaidContributions" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_UnpaidContributions"/>
  <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="InterestOnSaleAndUseTax" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_InterestOnSaleAndUseTax"/>
  <xs:element name="CommitmentsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_CommitmentsDetailsTable"/>
  <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="BudgetExpense" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_BudgetExpense"/>
  <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="SubsequentEventsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_SubsequentEventsDetailsTable"/>
  <xs:element name="PreliminaryTariffRate" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PreliminaryTariffRate"/>
  <xs:element name="CustomsAndBorderProtectionIssued" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_CustomsAndBorderProtectionIssued"/>
  <xs:element name="CustomsAndBorderProtectionIssuedRate" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_CustomsAndBorderProtectionIssuedRate"/>
  <xs:element name="PaymentAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_PaymentAmount"/>
  <xs:element name="PreliminaryTariffDumpingRate" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PreliminaryTariffDumpingRate"/>
  <xs:element name="FinalAndDefinitiveRate" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_FinalAndDefinitiveRate"/>
  <xs:element name="FederalRatePercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_FederalRatePercentage"/>
  <xs:element name="FinalAntidumpingRate" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_FinalAntidumpingRate"/>
  <xs:element name="PercentageOfFinalResult" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PercentageOfFinalResult"/>
  <xs:element name="AESMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_AESMember"/>
  <xs:element name="AMRICAMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_AMRICAMember"/>
  <xs:element name="AccumulatedAmortizationMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_AccumulatedAmortizationMember"/>
  <xs:element name="AccumulatedOtherComprehensiveIncomelossNetMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_AccumulatedOtherComprehensiveIncomelossNetMember"/>
  <xs:element name="AcerosCHSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_AcerosCHSADeCVMember"/>
  <xs:element name="AcerosYLaminadosSigosaSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_AcerosYLaminadosSigosaSADeCVMember"/>
  <xs:element name="AcertamSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_AcertamSADeCVMember"/>
  <xs:element name="AmericanDepositarySharesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_AmericanDepositarySharesMember"/>
  <xs:element name="ArrendadoraNorteDeMatamorosSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ArrendadoraNorteDeMatamorosSADeCVMember"/>
  <xs:element name="CESPAURENMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_CESPAURENMember"/>
  <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="CaTubosYPerfilesMonterreySADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_CaTubosYPerfilesMonterreySADeCVMember"/>
  <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="ComercializadoraSIGOSASadecvMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ComercializadoraSIGOSASadecvMember"/>
  <xs:element name="CompaaIndustrialMexicanaSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_CompaaIndustrialMexicanaSADeCVMember"/>
  <xs:element name="CompaaManufactureraDeTubosSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_CompaaManufactureraDeTubosSADeCVMember"/>
  <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="CompanhiaSiderurgicaDoEspirituSantoSAMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_CompanhiaSiderurgicaDoEspirituSantoSAMember"/>
  <xs:element name="ConversionTranslationAdjustmentOnForeignSubsidiariesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ConversionTranslationAdjustmentOnForeignSubsidiariesMember"/>
  <xs:element name="CorrectiveActionConsentAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_CorrectiveActionConsentAgreementMember"/>
  <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="ENELTRADINGBRASILSAMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ENELTRADINGBRASILSAMember"/>
  <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="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="FivePercentageOfEBITDAMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_FivePercentageOfEBITDAMember"/>
  <xs:element name="FourPercentageOfEBITDAMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_FourPercentageOfEBITDAMember"/>
  <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="GasesIndustrialesDeAmericaSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_GasesIndustrialesDeAmericaSADeCVMember"/>
  <xs:element name="GrupoSanMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_GrupoSanMember"/>
  <xs:element name="HoldingProtelSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_HoldingProtelSADeCVMember"/>
  <xs:element name="HoldingProtelSadecvMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_HoldingProtelSadecvMember"/>
  <xs:element name="ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember"/>
  <xs:element name="IndustrialMexicanaDeHerramientasSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_IndustrialMexicanaDeHerramientasSADeCVMember"/>
  <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="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="JoistDelGolfoSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_JoistDelGolfoSADeCVMember"/>
  <xs:element name="LaborMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_LaborMember"/>
  <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="NewcomMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_NewcomMember"/>
  <xs:element name="NewcommMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_NewcommMember"/>
  <xs:element name="NonadjustingEventsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_NonadjustingEventsMember"/>
  <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="OperadoraDePerfilesSigosaSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OperadoraDePerfilesSigosaSADeCVMember"/>
  <xs:element name="OperadoraLaminadoraVistaHermosaSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OperadoraLaminadoraVistaHermosaSADeCVMember"/>
  <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="OriginDateTenMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OriginDateTenMember"/>
  <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="OtherEquityInstrumentsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OtherEquityInstrumentsMember"/>
  <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="PrepaidExpensesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PrepaidExpensesMember"/>
  <xs:element name="ProfitSharingAndIncentiveCompensationPlansMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ProfitSharingAndIncentiveCompensationPlansMember"/>
  <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="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="RepublicSteelMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_RepublicSteelMember"/>
  <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="SQUADRAMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_SQUADRAMember"/>
  <xs:element name="San42TrademarkMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_San42TrademarkMember"/>
  <xs:element name="ScenarioForecastsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScenarioForecastsMember"/>
  <xs:element name="SeriesBCommonStockMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_SeriesBCommonStockMember"/>
  <xs:element name="ServiciosEstructuralesSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ServiciosEstructuralesSADeCVMember"/>
  <xs:element name="SiderrgicosDelGolfoSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_SiderrgicosDelGolfoSADeCVMember"/>
  <xs:element name="SigosaMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_SigosaMember"/>
  <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="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="ThreePercentageOfEBITDAMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ThreePercentageOfEBITDAMember"/>
  <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="VEBABenefitTrustMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_VEBABenefitTrustMember"/>
  <xs:element name="ContingenciesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ContingenciesLineItems"/>
  <xs:element name="CriticalAccountingJudgmentsAndKeySourcesOfEstimatesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_CriticalAccountingJudgmentsAndKeySourcesOfEstimatesAbstract"/>
  <xs:element name="ExchangeRatesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ExchangeRatesLineItems"/>
  <xs:element name="IncomeTaxesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_IncomeTaxesLineItems"/>
  <xs:element name="InventoriesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_InventoriesLineItems"/>
  <xs:element name="NatureOfBusinessAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_NatureOfBusinessAbstract"/>
  <xs:element name="NonControllingInterestAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_NonControllingInterestAbstract"/>
  <xs:element name="OtherIncomeExpensesNetAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OtherIncomeExpensesNetAbstract"/>
  <xs:element name="ScheduleOfControllingAndNonControllingInterestAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfControllingAndNonControllingInterestAbstract"/>
  <xs:element name="ScheduleOfDeferredIncomeTaxLiabilityLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfDeferredIncomeTaxLiabilityLineItems"/>
  <xs:element name="ScheduleOfIncomeTaxChargedLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfIncomeTaxChargedLineItems"/>
  <xs:element name="ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems"/>
  <xs:element name="SignificantEventsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_SignificantEventsAbstract"/>
  <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>13
<FILENAME>simecb-20241231_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: Thu May 15 10:01:06 UTC 2025 -->
<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-20241231.xsd#simecb_r_ConsolidatedBalanceSheet" roleURI="http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ConsolidatedComprehensiveIncome" roleURI="http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ConsolidatedComprehensiveIncomeAlt0" roleURI="http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncomeAlt0"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ConsolidatedCashFlow" roleURI="http://www.gsimec.com.mx/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofCashandCashEquivalentsTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofCashandCashEquivalentsTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofRecoverableTaxesTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofRecoverableTaxesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofCurrentInventoryandNonCurrentInventoryTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofAccountsPayableTradeandOtherAccruedLiabilitiesTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofAccountsPayableTradeandOtherAccruedLiabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofEmployeeBenefitsLiabilityTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofEmployeeBenefitsLiabilityTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofNetCostforthePeriodBookedinProfitandlossTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofNetCostforthePeriodBookedinProfitandlossTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofDBOAmountRecordedintheBalanceSheetTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofIncomeTaxExpenseBenefitTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofIncomeTaxExpenseBenefitTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofDeferredIncomeTaxLiabilityTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofCommonStockTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofCommonStockTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofCostofSalesandAdministrationExpensesTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofOtherIncomeExpensesNetTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofFinancialInformationbySegmentsTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"/>
  <calculationLink xlink:role="http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentAssets"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalents"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CashAndCashEquivalents" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTradeReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_OtherReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherReceivables"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_OtherReceivables" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentPrepaidExpenses" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="simecb_ActiveNotCirculatingin" xlink:href="simecb-20241231.xsd#simecb_ActiveNotCirculatingin"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentReceivablesDueFromRelatedParties"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_ActiveNotCirculatingin" xlink:to="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_NonCurrentLoansToRelatedParties" xlink:href="simecb-20241231.xsd#simecb_NonCurrentLoansToRelatedParties"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_ActiveNotCirculatingin" xlink:to="simecb_NonCurrentLoansToRelatedParties" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentInventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentInventories"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_ActiveNotCirculatingin" xlink:to="ifrs-full_NoncurrentInventories" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PropertyPlantAndEquipment"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_ActiveNotCirculatingin" xlink:to="ifrs-full_PropertyPlantAndEquipment" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_InvestmentsInFinancialInstruments" xlink:href="simecb-20241231.xsd#simecb_InvestmentsInFinancialInstruments"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_ActiveNotCirculatingin" xlink:to="simecb_InvestmentsInFinancialInstruments" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsAndGoodwill"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_ActiveNotCirculatingin" xlink:to="ifrs-full_IntangibleAssetsAndGoodwill" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Assets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Assets" xlink:to="simecb_ActiveNotCirculatingin" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentLiabilities"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_OtherCurrentPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherCurrentPayables"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_OtherCurrentPayables" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTaxLiabilitiesCurrent" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentTaxLiabilitiesCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentTaxLiabilitiesCurrent" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentLiabilities"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_DeferredTaxLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_DeferredTaxLiabilities" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherNoncurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherNoncurrentLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_OtherNoncurrentLiabilities" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Liabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EquityAttributableToOwnersOfParent"/>
    <loc xlink:type="locator" xlink:label="simecb_ContingenciesAndCommitments" xlink:href="simecb-20241231.xsd#simecb_ContingenciesAndCommitments"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="simecb_ContingenciesAndCommitments" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionalPaidinCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RetainedEarnings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_RepurchaseOfOwnCapitalStockReserve" xlink:href="simecb-20241231.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="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AccumulatedOtherComprehensiveIncome"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_AccumulatedOtherComprehensiveIncome" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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"/>
    <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="2" weight="1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_GrossProfit" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GrossProfit"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Revenue" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_AdjustmentsForInterestIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForInterestIncome"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_AdjustmentsForInterestIncome" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdministrativeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="6" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="7" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncome"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncome" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncomeAlt0" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLoss"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossAttributableToOwnersOfParent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLossAttributableToOwnersOfParent" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossAttributableToNoncontrollingInterests"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComprehensiveIncome"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" order="2" weight="1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gsimec.com.mx/role/ConsolidatedCashFlow" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_ProfitLoss" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationAndAmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationAndAmortisationExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_DepreciationAndAmortisationExpense" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForInterestExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForInterestExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_AdjustmentsForInterestExpense" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForIncomeTaxExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_AdjustmentsForIncomeTaxExpense" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" xlink:href="simecb-20241231.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="7" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="8" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="9" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="10" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" xlink:href="simecb-20241231.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="11" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes" xlink:href="simecb-20241231.xsd#simecb_AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="simecb_AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes" order="12" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForInterestIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForInterestIncome"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_AdjustmentsForInterestIncome" order="13" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" order="14" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestReceivedClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="simecb_DecreaseIncreaseInOtherNoncurrentAssets" xlink:href="simecb-20241231.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="3" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" order="4" weight="-1"/>
    <loc xlink:type="locator" xlink:label="simecb_GainLossOnFinancialInstruments" xlink:href="simecb-20241231.xsd#simecb_GainLossOnFinancialInstruments"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="simecb_GainLossOnFinancialInstruments" order="5" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities"/>
<!-- [WMV6][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSra0v1v3kFWrn3fdXgqxw5lYGpcVqDocIV9SS9Qu9iWktRDD/RmNbs5Mj/Qju/DKbACNBFlxmDWdRdQJY9KMpWf8JsKuurtGvOZNMiSC+BbL1umU7wECecRzhXAHAsOKah1diq8BxbSokabocxEXYMDOjgcb4wPOxdh3ut53Q9eq+bjSFw447Ytg75fTkGTgH6Tv2uQ8PGXnX8NrCjG0Nnog6MhhMWGvUnHrX9lExM9AwQNcTajjhiGk] CSR-->
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAdvancesAndLoansFromRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAdvancesAndLoansFromRelatedParties"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_CashAdvancesAndLoansFromRelatedParties" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_RepurchaseAndPlacementOfOwnCapitalStocksNet" xlink:href="simecb-20241231.xsd#simecb_RepurchaseAndPlacementOfOwnCapitalStocksNet"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="simecb_RepurchaseAndPlacementOfOwnCapitalStocksNet" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestPaidClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestPaidClassifiedAsFinancingActivities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_InterestPaidClassifiedAsFinancingActivities" order="3" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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:role="http://www.gsimec.com.mx/role/ScheduleofCashandCashEquivalentsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalents"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Cash" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Cash"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_Cash" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashEquivalents"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashEquivalents" order="2" weight="1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofRecoverableTaxesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTaxAssetsCurrent" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentTaxAssetsCurrent"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ValueAddedTaxReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ValueAddedTaxReceivables"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentTaxAssetsCurrent" xlink:to="ifrs-full_ValueAddedTaxReceivables" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentTaxAssetsCurrent" xlink:to="ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherAssetsRecoverable" xlink:href="simecb-20241231.xsd#simecb_OtherAssetsRecoverable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentTaxAssetsCurrent" xlink:to="simecb_OtherAssetsRecoverable" order="3" weight="1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_Inventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Inventories"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinishedGoods" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FinishedGoods"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Inventories" xlink:to="ifrs-full_FinishedGoods" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WorkInProgress" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_WorkInProgress"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Inventories" xlink:to="ifrs-full_WorkInProgress" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherInventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherInventories"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Inventories" xlink:to="ifrs-full_OtherInventories" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Inventories" xlink:to="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SpareParts" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SpareParts"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Inventories" xlink:to="ifrs-full_SpareParts" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentInventoriesInTransit" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentInventoriesInTransit"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Inventories" xlink:to="ifrs-full_CurrentInventoriesInTransit" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_GrossNoncurrentInventories" xlink:href="simecb-20241231.xsd#simecb_GrossNoncurrentInventories"/>
    <loc xlink:type="locator" xlink:label="simecb_CokeInventories" xlink:href="simecb-20241231.xsd#simecb_CokeInventories"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_GrossNoncurrentInventories" xlink:to="simecb_CokeInventories" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_SparePartsInventories" xlink:href="simecb-20241231.xsd#simecb_SparePartsInventories"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_GrossNoncurrentInventories" xlink:to="simecb_SparePartsInventories" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_RollersInventories" xlink:href="simecb-20241231.xsd#simecb_RollersInventories"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_GrossNoncurrentInventories" xlink:to="simecb_RollersInventories" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_FinishedGoodsInventories" xlink:href="simecb-20241231.xsd#simecb_FinishedGoodsInventories"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_GrossNoncurrentInventories" xlink:to="simecb_FinishedGoodsInventories" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentInventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentInventories"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentInventories" xlink:to="simecb_GrossNoncurrentInventories" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower" xlink:href="simecb-20241231.xsd#simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentInventories" xlink:to="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower" order="2" weight="-1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofAccountsPayableTradeandOtherAccruedLiabilitiesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities" xlink:href="simecb-20241231.xsd#simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayablesToTradeSuppliers"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities" xlink:to="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherAccruedLiabilities" xlink:href="simecb-20241231.xsd#simecb_OtherAccruedLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities" xlink:to="simecb_OtherAccruedLiabilities" order="2" weight="1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofEmployeeBenefitsLiabilityTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitObligationAtPresentValue" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DefinedBenefitObligationAtPresentValue"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_DefinedBenefitObligationAtPresentValue" xlink:to="ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_PlusNonVestedBenefitsObligation" xlink:href="simecb-20241231.xsd#simecb_PlusNonVestedBenefitsObligation"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_DefinedBenefitObligationAtPresentValue" xlink:to="simecb_PlusNonVestedBenefitsObligation" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilityAssetOfDefinedBenefitPlans" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilityAssetOfDefinedBenefitPlans"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_LiabilityAssetOfDefinedBenefitPlans" xlink:to="ifrs-full_DefinedBenefitObligationAtPresentValue" order="1" weight="1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofNetCostforthePeriodBookedinProfitandlossTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="simecb_NetCostForThePeriod" xlink:href="simecb-20241231.xsd#simecb_NetCostForThePeriod"/>
    <loc xlink:type="locator" xlink:label="simecb_ServiceCost" xlink:href="simecb-20241231.xsd#simecb_ServiceCost"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_NetCostForThePeriod" xlink:to="simecb_ServiceCost" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_NetCostForThePeriod" xlink:to="ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PastServiceCostDefinedBenefitPlans" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PastServiceCostDefinedBenefitPlans"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_NetCostForThePeriod" xlink:to="ifrs-full_PastServiceCostDefinedBenefitPlans" order="3" weight="-1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="simecb_FinaIProfitandLossEmployeeBenefits" xlink:href="simecb-20241231.xsd#simecb_FinaIProfitandLossEmployeeBenefits"/>
    <loc xlink:type="locator" xlink:label="simecb_InitialProfitandLossEmployeeBenefits" xlink:href="simecb-20241231.xsd#simecb_InitialProfitandLossEmployeeBenefits"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_FinaIProfitandLossEmployeeBenefits" xlink:to="simecb_InitialProfitandLossEmployeeBenefits" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_NetCostsForThePeriod" xlink:href="simecb-20241231.xsd#simecb_NetCostsForThePeriod"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_FinaIProfitandLossEmployeeBenefits" xlink:to="simecb_NetCostsForThePeriod" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_PaidBenefits" xlink:href="simecb-20241231.xsd#simecb_PaidBenefits"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_FinaIProfitandLossEmployeeBenefits" xlink:to="simecb_PaidBenefits" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_FinaIProfitandLossEmployeeBenefits" xlink:to="ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling" order="4" weight="1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofIncomeTaxExpenseBenefitTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" xlink:href="simecb-20241231.xsd#simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses"/>
    <loc xlink:type="locator" xlink:label="simecb_ExpectedBenefitTaxExpense" xlink:href="simecb-20241231.xsd#simecb_ExpectedBenefitTaxExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" xlink:to="simecb_ExpectedBenefitTaxExpense" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_IncreaseDecreaseInInflationEffectsNet" xlink:href="simecb-20241231.xsd#simecb_IncreaseDecreaseInInflationEffectsNet"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" xlink:to="simecb_IncreaseDecreaseInInflationEffectsNet" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TaxEffectFromChangeInTaxRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TaxEffectFromChangeInTaxRate"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" xlink:to="ifrs-full_TaxEffectFromChangeInTaxRate" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" xlink:href="simecb-20241231.xsd#simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" xlink:to="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" xlink:to="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" order="5" weight="1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxLiabilityAsset" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxLiabilityAsset"/>
    <loc xlink:type="locator" xlink:label="simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts" xlink:href="simecb-20241231.xsd#simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_DeferredTaxLiabilityAsset" xlink:to="simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts" order="1" weight="-1"/>
    <loc xlink:type="locator" xlink:label="simecb_DeferredTaxAssetsAdvancesFromCustomers" xlink:href="simecb-20241231.xsd#simecb_DeferredTaxAssetsAdvancesFromCustomers"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_DeferredTaxLiabilityAsset" xlink:to="simecb_DeferredTaxAssetsAdvancesFromCustomers" order="2" weight="-1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofCommonStockTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="simecb_ShareCapitalShares" xlink:href="simecb-20241231.xsd#simecb_ShareCapitalShares"/>
    <loc xlink:type="locator" xlink:label="simecb_FixedCapitalShares" xlink:href="simecb-20241231.xsd#simecb_FixedCapitalShares"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_ShareCapitalShares" xlink:to="simecb_FixedCapitalShares" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_VariableCapitalShares" xlink:href="simecb-20241231.xsd#simecb_VariableCapitalShares"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_ShareCapitalShares" xlink:to="simecb_VariableCapitalShares" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_ShareCapitalAmount" xlink:href="simecb-20241231.xsd#simecb_ShareCapitalAmount"/>
    <loc xlink:type="locator" xlink:label="simecb_FixedCapitalAmount" xlink:href="simecb-20241231.xsd#simecb_FixedCapitalAmount"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_ShareCapitalAmount" xlink:to="simecb_FixedCapitalAmount" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_VariableCapitalAmount" xlink:href="simecb-20241231.xsd#simecb_VariableCapitalAmount"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_ShareCapitalAmount" xlink:to="simecb_VariableCapitalAmount" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesIssued" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NumberOfSharesIssued"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NumberOfSharesIssued" xlink:to="simecb_ShareCapitalShares" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapital"/>
    <loc xlink:type="locator" xlink:label="simecb_EffectOfRestatementAmount" xlink:href="simecb-20241231.xsd#simecb_EffectOfRestatementAmount"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IssuedCapital" xlink:to="simecb_EffectOfRestatementAmount" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IssuedCapital" xlink:to="simecb_ShareCapitalAmount" order="2" weight="-1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_SellingGeneralAndAdministrativeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SellingGeneralAndAdministrativeExpense"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CostOfSales" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CostOfSales"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_SellingGeneralAndAdministrativeExpense" xlink:to="ifrs-full_CostOfSales" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdministrativeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdministrativeExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_SellingGeneralAndAdministrativeExpense" xlink:to="ifrs-full_AdministrativeExpense" order="2" weight="1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherExpenseByFunction" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherExpenseByFunction"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherFinanceCost" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherFinanceCost"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherExpenseByFunction" xlink:to="ifrs-full_OtherFinanceCost" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_LandsTreatment" xlink:href="simecb-20241231.xsd#simecb_LandsTreatment"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherExpenseByFunction" xlink:to="simecb_LandsTreatment" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EmployeeBenefitsExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EmployeeBenefitsExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherExpenseByFunction" xlink:to="ifrs-full_EmployeeBenefitsExpense" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherExpenseByFunction" xlink:to="ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherExpenseByNature" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherExpenseByNature"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherExpenseByFunction" xlink:to="ifrs-full_OtherExpenseByNature" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherIncome"/>
    <loc xlink:type="locator" xlink:label="simecb_SaleOfScrap" xlink:href="simecb-20241231.xsd#simecb_SaleOfScrap"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherIncome" xlink:to="simecb_SaleOfScrap" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_RecoveryOfLosses" xlink:href="simecb-20241231.xsd#simecb_RecoveryOfLosses"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherIncome" xlink:to="simecb_RecoveryOfLosses" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_ProfitsFromInventorySales" xlink:href="simecb-20241231.xsd#simecb_ProfitsFromInventorySales"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherIncome" xlink:to="simecb_ProfitsFromInventorySales" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_RepublicAccountDebugging" xlink:href="simecb-20241231.xsd#simecb_RepublicAccountDebugging"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherIncome" xlink:to="simecb_RepublicAccountDebugging" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_GVAccountDebugging" xlink:href="simecb-20241231.xsd#simecb_GVAccountDebugging"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherIncome" xlink:to="simecb_GVAccountDebugging" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherFinanceIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherFinanceIncome"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherIncome" xlink:to="ifrs-full_OtherFinanceIncome" order="6" weight="1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossBeforeTax"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GrossProfit" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GrossProfit"/>
    <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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_AdjustmentsForInterestIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForInterestIncome"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_AdjustmentsForInterestIncome" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestRevenueExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestRevenueExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_InterestRevenueExpense" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdministrativeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="7" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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"/>
  </calculationLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>14
<FILENAME>simecb-20241231_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: Thu May 15 10:01:06 UTC 2025 -->
<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-20241231.xsd#simecb_r_ConsolidatedBalanceSheet" roleURI="http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ConsolidatedComprehensiveIncome" roleURI="http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ShareholdersEquityType2or3" roleURI="http://www.gsimec.com.mx/role/ShareholdersEquityType2or3"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ConsolidatedCashFlow" roleURI="http://www.gsimec.com.mx/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_NatureofBusiness" roleURI="http://www.gsimec.com.mx/role/NatureofBusiness"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_SignificantEvents" roleURI="http://www.gsimec.com.mx/role/SignificantEvents"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotinForceYet" roleURI="http://www.gsimec.com.mx/role/ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotinForceYet"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_BasisofPreparationandPresentationoftheConsolidatedFinancialStatements" roleURI="http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatements"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_CriticalAccountingJudgmentsandKeySourcesofEstimates" roleURI="http://www.gsimec.com.mx/role/CriticalAccountingJudgmentsandKeySourcesofEstimates"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_CashandCashEquivalentsandOtherInvestments" roleURI="http://www.gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestments"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_TradeReceivablesNet" roleURI="http://www.gsimec.com.mx/role/TradeReceivablesNet"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_RecoverableTaxes" roleURI="http://www.gsimec.com.mx/role/RecoverableTaxes"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_Inventories" roleURI="http://www.gsimec.com.mx/role/Inventories"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_PropertyPlantandEquipment" roleURI="http://www.gsimec.com.mx/role/PropertyPlantandEquipment"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_InvestmentsinFinancialInstruments" roleURI="http://www.gsimec.com.mx/role/InvestmentsinFinancialInstruments"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_IntangibleandOtherLongTermAssets" roleURI="http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssets"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ShortTermDebt" roleURI="http://www.gsimec.com.mx/role/ShortTermDebt"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_AccountsPayableTradeandOtherAccruedLiabilities" roleURI="http://www.gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilities"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_EmployeeBenefits" roleURI="http://www.gsimec.com.mx/role/EmployeeBenefits"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_IncomeTaxes" roleURI="http://www.gsimec.com.mx/role/IncomeTaxes"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_StockholdersEquity" roleURI="http://www.gsimec.com.mx/role/StockholdersEquity"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_NonControllingInterest" roleURI="http://www.gsimec.com.mx/role/NonControllingInterest"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_OtherComprehensiveIncomeLoss" roleURI="http://www.gsimec.com.mx/role/OtherComprehensiveIncomeLoss"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_TransactionsandBalanceswithRelatedParties" roleURI="http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedParties"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_CostofSalesandExpensesbytheirNature" roleURI="http://www.gsimec.com.mx/role/CostofSalesandExpensesbytheirNature"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_OtherIncomeExpensesNet" roleURI="http://www.gsimec.com.mx/role/OtherIncomeExpensesNet"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_FinancialInstruments" roleURI="http://www.gsimec.com.mx/role/FinancialInstruments"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_FinancialInformationbySegments" roleURI="http://www.gsimec.com.mx/role/FinancialInformationbySegments"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_Contingencies" roleURI="http://www.gsimec.com.mx/role/Contingencies"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_Commitments" roleURI="http://www.gsimec.com.mx/role/Commitments"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_SubsequentEvents" roleURI="http://www.gsimec.com.mx/role/SubsequentEvents"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ConsolidatedFinancialStatementsIssuance" roleURI="http://www.gsimec.com.mx/role/ConsolidatedFinancialStatementsIssuance"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_AccountingPoliciesByPolicy" roleURI="http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables" roleURI="http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_CashandCashEquivalentsandOtherInvestmentsTables" roleURI="http://www.gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestmentsTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_TradeReceivablesNetTables" roleURI="http://www.gsimec.com.mx/role/TradeReceivablesNetTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_RecoverableTaxesTables" roleURI="http://www.gsimec.com.mx/role/RecoverableTaxesTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_InventoriesTables" roleURI="http://www.gsimec.com.mx/role/InventoriesTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_PropertyPlantandEquipmentTables" roleURI="http://www.gsimec.com.mx/role/PropertyPlantandEquipmentTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_InvestmentsinFinancialInstrumentsTables" roleURI="http://www.gsimec.com.mx/role/InvestmentsinFinancialInstrumentsTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_IntangibleandOtherLongTermAssetsTables" roleURI="http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssetsTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_AccountsPayableTradeandOtherAccruedLiabilitiesTables" roleURI="http://www.gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilitiesTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_EmployeeBenefitsTables" roleURI="http://www.gsimec.com.mx/role/EmployeeBenefitsTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_IncomeTaxesTables" roleURI="http://www.gsimec.com.mx/role/IncomeTaxesTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_StockholdersEquityTables" roleURI="http://www.gsimec.com.mx/role/StockholdersEquityTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_NonControllingInterestTables" roleURI="http://www.gsimec.com.mx/role/NonControllingInterestTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_OtherComprehensiveIncomeLossTables" roleURI="http://www.gsimec.com.mx/role/OtherComprehensiveIncomeLossTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_TransactionsandBalanceswithRelatedPartiesTables" roleURI="http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_CostofSalesandExpensesbytheirNatureTables" roleURI="http://www.gsimec.com.mx/role/CostofSalesandExpensesbytheirNatureTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_OtherIncomeExpensesNetTables" roleURI="http://www.gsimec.com.mx/role/OtherIncomeExpensesNetTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_FinancialInstrumentsTables" roleURI="http://www.gsimec.com.mx/role/FinancialInstrumentsTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_FinancialInformationbySegmentsTables" roleURI="http://www.gsimec.com.mx/role/FinancialInformationbySegmentsTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofSubsidiariesTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofRelevantExchangeRatesTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofRelevantExchangeRatesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofEstimatedUsefulLivesofAssetsTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofEstimatedUsefulLivesofAssetsTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofCashandCashEquivalentsTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofCashandCashEquivalentsTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofAgeofNetReceivablesthatarePastDueTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofAgeofNetReceivablesthatarePastDueTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofAllowanceforDoubtfulAccountsTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofAllowanceforDoubtfulAccountsTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofRecoverableTaxesTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofRecoverableTaxesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofCurrentInventoryandNonCurrentInventoryTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofCostofInvestmentPropertyPlantandEquipmentTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofCostofInvestmentPropertyPlantandEquipmentTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofNetBookValueofPropertyPlantandEquipmentTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofNetBookValueofPropertyPlantandEquipmentTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofInvestmentsinFinancialInstrumentsTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofInvestmentsinFinancialInstrumentsTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofBalancesTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofBalancesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofReconciliationBetweentheOpeningandClosingBalancesTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofReconciliationBetweentheOpeningandClosingBalancesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofAccountsPayableTradeandOtherAccruedLiabilitiesTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofAccountsPayableTradeandOtherAccruedLiabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofEmployeeBenefitsLiabilityTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofEmployeeBenefitsLiabilityTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofNetCostforthePeriodBookedinProfitandlossTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofNetCostforthePeriodBookedinProfitandlossTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofMainActuarialHypothesisUsedintheActuarialComputationsTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofMainActuarialHypothesisUsedintheActuarialComputationsTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofDBOAmountRecordedintheBalanceSheetTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofIncomeTaxChargedTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofIncomeTaxChargedTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofIncomeTaxExpenseBenefitTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofIncomeTaxExpenseBenefitTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofTaxLossesPendingofAmortizeTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofTaxLossesPendingofAmortizeTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofDeferredIncomeTaxLiabilityTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofCommonStockTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofCommonStockTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofReconciliationoftheNumberofSharesOutstandingTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofReconciliationoftheNumberofSharesOutstandingTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofControllingandNonControllingInterestTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofControllingandNonControllingInterestTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofOtherComprehensiveIncomeLossTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofOtherComprehensiveIncomeLossTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofTransactionswithRelatedPartiesTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofTransactionswithRelatedPartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofCostofSalesandAdministrationExpensesTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofOtherIncomeExpensesNetTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofBookValueofMonetaryAssetsandMonetaryLiabilitiesDenominatedinForeignCurrencyTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofBookValueofMonetaryAssetsandMonetaryLiabilitiesDenominatedinForeignCurrencyTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofAdditionalBankLinesofCreditthatCompanyhasDisposaltoReduceLiquidityRiskTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofAdditionalBankLinesofCreditthatCompanyhasDisposaltoReduceLiquidityRiskTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofFinancialInformationbySegmentsTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_NatureofBusinessDetails" roleURI="http://www.gsimec.com.mx/role/NatureofBusinessDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails" roleURI="http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_TradeReceivablesNetDetails" roleURI="http://www.gsimec.com.mx/role/TradeReceivablesNetDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_InventoriesDetails" roleURI="http://www.gsimec.com.mx/role/InventoriesDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_PropertyPlantandEquipmentDetails" roleURI="http://www.gsimec.com.mx/role/PropertyPlantandEquipmentDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_IntangibleandOtherLongTermAssetsDetails" roleURI="http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ShortTermDebtDetails" roleURI="http://www.gsimec.com.mx/role/ShortTermDebtDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_EmployeeBenefitsDetails" roleURI="http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_IncomeTaxesDetails" roleURI="http://www.gsimec.com.mx/role/IncomeTaxesDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_StockholdersEquityDetails" roleURI="http://www.gsimec.com.mx/role/StockholdersEquityDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_NonControllingInterestDetails" roleURI="http://www.gsimec.com.mx/role/NonControllingInterestDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_TransactionsandBalanceswithRelatedPartiesDetails" roleURI="http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_FinancialInstrumentsDetails" roleURI="http://www.gsimec.com.mx/role/FinancialInstrumentsDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ContingenciesDetails" roleURI="http://www.gsimec.com.mx/role/ContingenciesDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_CommitmentsDetails" roleURI="http://www.gsimec.com.mx/role/CommitmentsDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_SubsequentEventsDetails" roleURI="http://www.gsimec.com.mx/role/SubsequentEventsDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#DocumentAndEntityInformation" roleURI="http://www.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:role="http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfFinancialPositionAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_CashAndCashEquivalents" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTradeReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentTradeReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_CurrentTradeReceivables" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTaxAssetsCurrent" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentTaxAssetsCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_CurrentTaxAssetsCurrent" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_OtherReceivables" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentPrepaidExpenses" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentPrepaidExpenses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_CurrentPrepaidExpenses" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Inventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Inventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_Inventories" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_CurrentAssets" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentReceivablesDueFromRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_NonCurrentLoansToRelatedParties" xlink:href="simecb-20241231.xsd#simecb_NonCurrentLoansToRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="simecb_NonCurrentLoansToRelatedParties" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentInventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_NoncurrentInventories" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_PropertyPlantAndEquipment" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_InvestmentsInFinancialInstruments" xlink:href="simecb-20241231.xsd#simecb_InvestmentsInFinancialInstruments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="simecb_InvestmentsInFinancialInstruments" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsAndGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_IntangibleAssetsAndGoodwill" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ActiveNotCirculatingin" xlink:href="simecb-20241231.xsd#simecb_ActiveNotCirculatingin"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="simecb_ActiveNotCirculatingin" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Assets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Assets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_Assets" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShorttermBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_ShorttermBorrowings" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherCurrentPayables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_TradeAndOtherCurrentPayables" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherCurrentPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherCurrentPayables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_OtherCurrentPayables" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTaxLiabilitiesCurrent" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentTaxLiabilitiesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_CurrentTaxLiabilitiesCurrent" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_CurrentLiabilities" order="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" order="23" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_DeferredTaxLiabilities" order="24" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherNoncurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherNoncurrentLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_OtherNoncurrentLiabilities" order="25" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_NoncurrentLiabilities" order="26" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Liabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Liabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_Liabilities" order="27" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ContingenciesAndCommitments" xlink:href="simecb-20241231.xsd#simecb_ContingenciesAndCommitments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="simecb_ContingenciesAndCommitments" order="28" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_IssuedCapital" order="29" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionalPaidinCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdditionalPaidinCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_AdditionalPaidinCapital" order="30" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RetainedEarnings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RetainedEarnings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_RetainedEarnings" order="31" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RepurchaseOfOwnCapitalStockReserve" xlink:href="simecb-20241231.xsd#simecb_RepurchaseOfOwnCapitalStockReserve"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="simecb_RepurchaseOfOwnCapitalStockReserve" order="32" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AccumulatedOtherComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_AccumulatedOtherComprehensiveIncome" order="33" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EquityAttributableToOwnersOfParent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_EquityAttributableToOwnersOfParent" order="34" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncontrollingInterests"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_NoncontrollingInterests" order="35" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Equity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_Equity" order="36" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAndLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EquityAndLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_EquityAndLiabilities" order="37" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeStatementAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncomeStatementAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Revenue" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Revenue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_Revenue" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CostOfSales" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CostOfSales"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_CostOfSales" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GrossProfit" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GrossProfit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_GrossProfit" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdministrativeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdministrativeExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_AdministrativeExpense" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherOperatingIncomeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherOperatingIncomeExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_OtherOperatingIncomeExpense" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForInterestIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForInterestIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_AdjustmentsForInterestIncome" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_InterestExpense" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossBeforeTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_ProfitLossBeforeTax" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForIncomeTaxExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_AdjustmentsForIncomeTaxExpense" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_ProfitLoss" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_OtherComprehensiveIncome" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_ComprehensiveIncome" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossAttributableToOwnersOfParent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_ProfitLossAttributableToOwnersOfParent" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossAttributableToNoncontrollingInterests"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WeightedAverageShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_WeightedAverageShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_WeightedAverageShares" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BasicEarningsLossPerShare" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BasicEarningsLossPerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_BasicEarningsLossPerShare" order="21" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ShareholdersEquityType2or3" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfChangesInEquityLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfChangesInEquityLineItems"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfChangesInEquityTable" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComponentsOfEquityDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_ComponentsOfEquityDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComponentsOfEquityDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_ComponentsOfEquityDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapitalMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ComponentsOfEquityDomain" xlink:to="ifrs-full_IssuedCapitalMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionalPaidinCapitalMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdditionalPaidinCapitalMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ComponentsOfEquityDomain" xlink:to="ifrs-full_AdditionalPaidinCapitalMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RetainedEarningsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RetainedEarningsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ComponentsOfEquityDomain" xlink:to="ifrs-full_RetainedEarningsMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RepurchaseOfOwnCapitalStockReserveMember" xlink:href="simecb-20241231.xsd#simecb_RepurchaseOfOwnCapitalStockReserveMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ComponentsOfEquityDomain" xlink:to="simecb_RepurchaseOfOwnCapitalStockReserveMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AccumulatedOtherComprehensiveIncomelossNetMember" xlink:href="simecb-20241231.xsd#simecb_AccumulatedOtherComprehensiveIncomelossNetMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ComponentsOfEquityDomain" xlink:to="simecb_AccumulatedOtherComprehensiveIncomelossNetMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_TotalControllingInterestMember" xlink:href="simecb-20241231.xsd#simecb_TotalControllingInterestMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ComponentsOfEquityDomain" xlink:to="simecb_TotalControllingInterestMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterestsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncontrollingInterestsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ComponentsOfEquityDomain" xlink:to="ifrs-full_NoncontrollingInterestsMember" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ConsolidatedCashFlow" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfCashFlowsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfCashFlowsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_ProfitLoss" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationAndAmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationAndAmortisationExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_DepreciationAndAmortisationExpense" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForInterestIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForInterestIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_AdjustmentsForInterestIncome" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForInterestExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForInterestExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_AdjustmentsForInterestExpense" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForIncomeTaxExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_AdjustmentsForIncomeTaxExpense" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForReconcileProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLoss" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" xlink:href="simecb-20241231.xsd#simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" xlink:href="simecb-20241231.xsd#simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes" xlink:href="simecb-20241231.xsd#simecb_AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="simecb_AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DecreaseIncreaseInOtherNoncurrentAssets" xlink:href="simecb-20241231.xsd#simecb_DecreaseIncreaseInOtherNoncurrentAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="simecb_DecreaseIncreaseInOtherNoncurrentAssets" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_GainLossOnFinancialInstruments" xlink:href="simecb-20241231.xsd#simecb_GainLossOnFinancialInstruments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="simecb_GainLossOnFinancialInstruments" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestReceivedClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestReceivedClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_InterestReceivedClassifiedAsInvestingActivities" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAdvancesAndLoansFromRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAdvancesAndLoansFromRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashAdvancesAndLoansFromRelatedParties" order="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RepurchaseAndPlacementOfOwnCapitalStocksNet" xlink:href="simecb-20241231.xsd#simecb_RepurchaseAndPlacementOfOwnCapitalStocksNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="simecb_RepurchaseAndPlacementOfOwnCapitalStocksNet" order="23" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestPaidClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestPaidClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_InterestPaidClassifiedAsFinancingActivities" order="24" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="25" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" order="26" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashAndCashEquivalents" order="27" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" order="28" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/NatureofBusiness" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="simecb_NatureOfBusinessAbstract" xlink:href="simecb-20241231.xsd#simecb_NatureOfBusinessAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfNatureOfBusinessExplanatory" xlink:href="simecb-20241231.xsd#simecb_DisclosureOfNatureOfBusinessExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_NatureOfBusinessAbstract" xlink:to="simecb_DisclosureOfNatureOfBusinessExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/SignificantEvents" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="simecb_SignificantEventsAbstract" xlink:href="simecb-20241231.xsd#simecb_SignificantEventsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_SignificantEventsAbstract" xlink:to="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotinForceYet" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract" xlink:to="ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatements" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_NotesAndOtherExplanatoryInformationAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NotesAndOtherExplanatoryInformationAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_NotesAndOtherExplanatoryInformationAbstract" xlink:to="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/CriticalAccountingJudgmentsandKeySourcesofEstimates" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="simecb_CriticalAccountingJudgmentsAndKeySourcesOfEstimatesAbstract" xlink:href="simecb-20241231.xsd#simecb_CriticalAccountingJudgmentsAndKeySourcesOfEstimatesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_CriticalAccountingJudgmentsAndKeySourcesOfEstimatesAbstract" xlink:to="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestments" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashAndCashEquivalentsAbstract" xlink:to="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/TradeReceivablesNet" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherReceivablesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:to="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/RecoverableTaxes" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeTaxesPaidRefundAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncomeTaxesPaidRefundAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfRecoverableTaxesExplanatory" xlink:href="simecb-20241231.xsd#simecb_DisclosureOfRecoverableTaxesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeTaxesPaidRefundAbstract" xlink:to="simecb_DisclosureOfRecoverableTaxesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/Inventories" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfInventoriesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfInventoriesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInventoriesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfInventoriesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfInventoriesAbstract" xlink:to="ifrs-full_DisclosureOfInventoriesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/PropertyPlantandEquipment" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentAbstract" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/InvestmentsinFinancialInstruments" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialInstrumentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialInstrumentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfFinancialInstrumentsAbstract" xlink:to="ifrs-full_DisclosureOfFinancialInstrumentsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssets" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsAbstract" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ShortTermDebt" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBorrowingsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfBorrowingsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_BorrowingsAbstract" xlink:to="ifrs-full_DisclosureOfBorrowingsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilities" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayablesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TradeAndOtherPayablesAbstract" xlink:to="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/EmployeeBenefits" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfEmployeeBenefitsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:to="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/IncomeTaxes" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxExpenseIncomeAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxExpenseIncomeAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIncomeTaxExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIncomeTaxExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DeferredTaxExpenseIncomeAbstract" xlink:to="ifrs-full_DisclosureOfIncomeTaxExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/StockholdersEquity" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EquityAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/NonControllingInterest" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="simecb_NonControllingInterestAbstract" xlink:href="simecb-20241231.xsd#simecb_NonControllingInterestAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_NonControllingInterestAbstract" xlink:to="ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/OtherComprehensiveIncomeLoss" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncomeAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedParties" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RelatedPartyTransactionsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfRelatedPartyExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfRelatedPartyExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RelatedPartyTransactionsAbstract" xlink:to="ifrs-full_DisclosureOfRelatedPartyExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/CostofSalesandExpensesbytheirNature" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ExpenseByNatureAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ExpenseByNatureAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCostOfSalesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfCostOfSalesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ExpenseByNatureAbstract" xlink:to="ifrs-full_DisclosureOfCostOfSalesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/OtherIncomeExpensesNet" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="simecb_OtherIncomeExpensesNetAbstract" xlink:href="simecb-20241231.xsd#simecb_OtherIncomeExpensesNetAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_OtherIncomeExpensesNetAbstract" xlink:to="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/FinancialInstruments" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract" xlink:to="ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/FinancialInformationbySegments" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfOperatingSegmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsAbstract" xlink:to="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/Contingencies" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfContingentLiabilitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfContingentLiabilitiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfContingentLiabilitiesAbstract" xlink:to="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/Commitments" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CapitalCommitmentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CapitalCommitmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfCommitmentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CapitalCommitmentsAbstract" xlink:to="ifrs-full_DisclosureOfCommitmentsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/SubsequentEvents" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract" xlink:to="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ConsolidatedFinancialStatementsIssuance" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfFinancialPositionAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory" xlink:href="simecb-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses" xlink:href="simecb-20241231.xsd#simecb_DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="simecb_DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock" xlink:href="simecb-20241231.xsd#simecb_DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="simecb_DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock" order="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock" xlink:href="simecb-20241231.xsd#simecb_DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="simecb_DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock" order="23" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_NotesAndOtherExplanatoryInformationAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NotesAndOtherExplanatoryInformationAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_NotesAndOtherExplanatoryInformationAbstract" xlink:to="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_NotesAndOtherExplanatoryInformationAbstract" xlink:to="ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory" xlink:href="simecb-20241231.xsd#simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_NotesAndOtherExplanatoryInformationAbstract" xlink:to="simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestmentsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalentsAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory" xlink:href="simecb-20241231.xsd#simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashAndCashEquivalentsAbstract" xlink:to="simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/TradeReceivablesNetTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherReceivablesAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory" xlink:href="simecb-20241231.xsd#simecb_DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:to="simecb_DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAllowanceForCreditLossesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAllowanceForCreditLossesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:to="ifrs-full_DisclosureOfAllowanceForCreditLossesExplanatory" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/RecoverableTaxesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeTaxesPaidRefundAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncomeTaxesPaidRefundAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory" xlink:href="simecb-20241231.xsd#simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeTaxesPaidRefundAbstract" xlink:to="simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/InventoriesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfInventoriesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfInventoriesAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory" xlink:href="simecb-20241231.xsd#simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfInventoriesAbstract" xlink:to="simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/PropertyPlantandEquipmentTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentAbstract" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentAbstract" xlink:to="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentAbstract" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/InvestmentsinFinancialInstrumentsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialInstrumentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfFinancialInstrumentsAbstract" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssetsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsAndGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsAndGoodwillExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsAbstract" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsAndGoodwillExplanatory" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsAbstract" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilitiesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayablesAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock" xlink:href="simecb-20241231.xsd#simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TradeAndOtherPayablesAbstract" xlink:to="simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/EmployeeBenefitsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:to="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:to="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:to="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDefinedBenefitPlansExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDefinedBenefitPlansExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:to="ifrs-full_DisclosureOfDefinedBenefitPlansExplanatory" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/IncomeTaxesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxExpenseIncomeAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxExpenseIncomeAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DeferredTaxExpenseIncomeAbstract" xlink:to="simecb_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DeferredTaxExpenseIncomeAbstract" xlink:to="simecb_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DeferredTaxExpenseIncomeAbstract" xlink:to="simecb_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDeferredTaxesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDeferredTaxesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DeferredTaxExpenseIncomeAbstract" xlink:to="ifrs-full_DisclosureOfDeferredTaxesExplanatory" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/StockholdersEquityTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EquityAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIssuedCapitalExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIssuedCapitalExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_DisclosureOfIssuedCapitalExplanatory" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfClassesOfShareCapitalExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfClassesOfShareCapitalExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_DisclosureOfClassesOfShareCapitalExplanatory" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/NonControllingInterestTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="simecb_NonControllingInterestAbstract" xlink:href="simecb-20241231.xsd#simecb_NonControllingInterestAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfControllingAndNoncontrollingInterestExplanatory" xlink:href="simecb-20241231.xsd#simecb_DisclosureOfControllingAndNoncontrollingInterestExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_NonControllingInterestAbstract" xlink:to="simecb_DisclosureOfControllingAndNoncontrollingInterestExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/OtherComprehensiveIncomeLossTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncomeAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfOtherComprehensiveIncomeLossExplanatory" xlink:href="simecb-20241231.xsd#simecb_DisclosureOfOtherComprehensiveIncomeLossExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="simecb_DisclosureOfOtherComprehensiveIncomeLossExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RelatedPartyTransactionsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RelatedPartyTransactionsAbstract" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RelatedPartyTransactionsAbstract" xlink:to="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/CostofSalesandExpensesbytheirNatureTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ExpenseByNatureAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ExpenseByNatureAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ExpenseByNatureAbstract" xlink:to="ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/OtherIncomeExpensesNetTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="simecb_OtherIncomeExpensesNetAbstract" xlink:href="simecb-20241231.xsd#simecb_OtherIncomeExpensesNetAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfExpensesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfExpensesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_OtherIncomeExpensesNetAbstract" xlink:to="ifrs-full_DisclosureOfExpensesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/FinancialInstrumentsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract" xlink:to="simecb_ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract" xlink:to="simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/FinancialInformationbySegmentsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfOperatingSegmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfOperatingSegmentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsAbstract" xlink:to="ifrs-full_DisclosureOfOperatingSegmentsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofSubsidiariesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofSubsidiariesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems" xlink:to="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofSubsidiariesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SignificantInvestmentsInSubsidiariesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofSubsidiariesDetailsTable" xlink:to="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SignificantInvestmentsInSubsidiariesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SignificantInvestmentsInSubsidiariesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="ifrs-full_SignificantInvestmentsInSubsidiariesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries1Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries1Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries1Member" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries2Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries2Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries2Member" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries3Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries3Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries3Member" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries4Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries4Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries4Member" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries5Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries5Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries5Member" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries6Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries6Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries6Member" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries7Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries7Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries7Member" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries8Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries8Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries8Member" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries9Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries9Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries9Member" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries10Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries10Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries10Member" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries11Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries11Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries11Member" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries12Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries12Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries12Member" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries13Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries13Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries13Member" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries14Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries14Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries14Member" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries15Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries15Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries15Member" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries16Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries16Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries16Member" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries17Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries17Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries17Member" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries18Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries18Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries18Member" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries19Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries19Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries19Member" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries20Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries20Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries20Member" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries21Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries21Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries21Member" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries22Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries22Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries22Member" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries23Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries23Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries23Member" order="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries24Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries24Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries24Member" order="23" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries25Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries25Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries25Member" order="24" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries26Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries26Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries26Member" order="25" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries27Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries27Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries27Member" order="26" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_GasesIndustrialesDeAmericaSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_GasesIndustrialesDeAmericaSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_GasesIndustrialesDeAmericaSADeCVMember" order="27" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries29Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries29Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries29Member" order="28" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries30Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries30Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries30Member" order="29" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries31Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries31Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries31Member" order="30" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries41Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries41Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries41Member" order="31" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries32Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries32Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries32Member" order="32" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries33Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries33Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries33Member" order="33" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries34Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries34Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries34Member" order="34" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries35Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries35Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries35Member" order="35" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries36Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries36Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries36Member" order="36" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries37Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries37Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries37Member" order="37" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries38Member" xlink:href="simecb-20241231.xsd#simecb_Subsidiaries38Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_Subsidiaries38Member" order="38" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CompanhiaSiderurgicaDoEspirituSantoSAMember" xlink:href="simecb-20241231.xsd#simecb_CompanhiaSiderurgicaDoEspirituSantoSAMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_CompanhiaSiderurgicaDoEspirituSantoSAMember" order="39" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProportionOfOwnershipInterestInSubsidiary"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems" xlink:to="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofRelevantExchangeRatesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="simecb_ExchangeRatesLineItems" xlink:href="simecb-20241231.xsd#simecb_ExchangeRatesLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofRelevantExchangeRatesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofRelevantExchangeRatesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_ExchangeRatesLineItems" xlink:to="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofRelevantExchangeRatesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofRelevantExchangeRatesDetailsTable" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_NonadjustingEventsMember" xlink:href="simecb-20241231.xsd#simecb_NonadjustingEventsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain" xlink:to="simecb_NonadjustingEventsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClosingForeignExchangeRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClosingForeignExchangeRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ExchangeRatesLineItems" xlink:to="ifrs-full_ClosingForeignExchangeRate" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AverageForeignExchangeRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AverageForeignExchangeRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ExchangeRatesLineItems" xlink:to="ifrs-full_AverageForeignExchangeRate" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofEstimatedUsefulLivesofAssetsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofEstimatedUsefulLivesofAssetsDetailsTable" xlink:href="simecb-20241231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofEstimatedUsefulLivesofAssetsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:to="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofEstimatedUsefulLivesofAssetsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofEstimatedUsefulLivesofAssetsDetailsTable" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofEstimatedUsefulLivesofAssetsDetailsTable" xlink:to="ifrs-full_RangeAxis" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BuildingsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BuildingsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:to="ifrs-full_BuildingsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MachineryMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MachineryMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:to="ifrs-full_MachineryMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_VehiclesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_VehiclesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:to="ifrs-full_VehiclesMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FixturesAndFittingsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FixturesAndFittingsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:to="ifrs-full_FixturesAndFittingsMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BottomOfRangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RangeDomain" xlink:to="ifrs-full_BottomOfRangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TopOfRangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RangeDomain" xlink:to="ifrs-full_TopOfRangeMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:to="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofCashandCashEquivalentsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CashEquivalentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashEquivalentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Cash" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Cash"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashEquivalentsAbstract" xlink:to="ifrs-full_Cash" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashEquivalentsAbstract" xlink:to="ifrs-full_CashEquivalents" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashEquivalentsAbstract" xlink:to="ifrs-full_CashAndCashEquivalents" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofAgeofNetReceivablesthatarePastDueTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_TradeReceivablesNetScheduleofAgeofNetReceivablesthatarePastDueDetailsTable" xlink:href="simecb-20241231.xsd#simecb_TradeReceivablesNetScheduleofAgeofNetReceivablesthatarePastDueDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems" xlink:to="simecb_TradeReceivablesNetScheduleofAgeofNetReceivablesthatarePastDueDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PastDueStatusAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PastDueStatusAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_TradeReceivablesNetScheduleofAgeofNetReceivablesthatarePastDueDetailsTable" xlink:to="ifrs-full_PastDueStatusAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PastDueStatusDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PastDueStatusDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_PastDueStatusAxis" xlink:to="ifrs-full_PastDueStatusDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PastDueStatusDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PastDueStatusDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_PastDueStatusAxis" xlink:to="ifrs-full_PastDueStatusDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PastDueStatusDomain" xlink:to="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PastDueStatusDomain" xlink:to="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LaterThanThreeMonthsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LaterThanThreeMonthsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PastDueStatusDomain" xlink:to="ifrs-full_LaterThanThreeMonthsMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinancialAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FinancialAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems" xlink:to="ifrs-full_FinancialAssets" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofAllowanceforDoubtfulAccountsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_AllowanceAccountForCreditLossesofFinancialAssets" xlink:href="simecb-20241231.xsd#simecb_AllowanceAccountForCreditLossesofFinancialAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract" xlink:to="simecb_AllowanceAccountForCreditLossesofFinancialAssets" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AllowanceAccountForCreditLossesProvisions" xlink:href="simecb-20241231.xsd#simecb_AllowanceAccountForCreditLossesProvisions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract" xlink:to="simecb_AllowanceAccountForCreditLossesProvisions" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets" xlink:href="simecb-20241231.xsd#simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract" xlink:to="simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AllowanceAccountForCreditLossesAccountRecoveries" xlink:href="simecb-20241231.xsd#simecb_AllowanceAccountForCreditLossesAccountRecoveries"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract" xlink:to="simecb_AllowanceAccountForCreditLossesAccountRecoveries" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AllowanceAccountForCreditLossesOfTranslationsEffects" xlink:href="simecb-20241231.xsd#simecb_AllowanceAccountForCreditLossesOfTranslationsEffects"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract" xlink:to="simecb_AllowanceAccountForCreditLossesOfTranslationsEffects" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofRecoverableTaxesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeTaxesPaidRefundAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncomeTaxesPaidRefundAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ValueAddedTaxReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ValueAddedTaxReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeTaxesPaidRefundAbstract" xlink:to="ifrs-full_ValueAddedTaxReceivables" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeTaxesPaidRefundAbstract" xlink:to="ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherAssetsRecoverable" xlink:href="simecb-20241231.xsd#simecb_OtherAssetsRecoverable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeTaxesPaidRefundAbstract" xlink:to="simecb_OtherAssetsRecoverable" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTaxAssetsCurrent" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentTaxAssetsCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeTaxesPaidRefundAbstract" xlink:to="ifrs-full_CurrentTaxAssetsCurrent" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinishedGoods" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FinishedGoods"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" xlink:to="ifrs-full_FinishedGoods" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WorkInProgress" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_WorkInProgress"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" xlink:to="ifrs-full_WorkInProgress" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherInventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" xlink:to="ifrs-full_OtherInventories" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" xlink:to="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SpareParts" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SpareParts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" xlink:to="ifrs-full_SpareParts" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentInventoriesInTransit" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentInventoriesInTransit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" xlink:to="ifrs-full_CurrentInventoriesInTransit" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Inventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Inventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" xlink:to="ifrs-full_Inventories" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CokeInventories" xlink:href="simecb-20241231.xsd#simecb_CokeInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" xlink:to="simecb_CokeInventories" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_SparePartsInventories" xlink:href="simecb-20241231.xsd#simecb_SparePartsInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" xlink:to="simecb_SparePartsInventories" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RollersInventories" xlink:href="simecb-20241231.xsd#simecb_RollersInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" xlink:to="simecb_RollersInventories" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FinishedGoodsInventories" xlink:href="simecb-20241231.xsd#simecb_FinishedGoodsInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" xlink:to="simecb_FinishedGoodsInventories" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_GrossNoncurrentInventories" xlink:href="simecb-20241231.xsd#simecb_GrossNoncurrentInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" xlink:to="simecb_GrossNoncurrentInventories" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower" xlink:href="simecb-20241231.xsd#simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" xlink:to="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentInventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" xlink:to="ifrs-full_NoncurrentInventories" order="13" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofCostofInvestmentPropertyPlantandEquipmentTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInvestmentPropertyLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfInvestmentPropertyLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_PropertyPlantandEquipmentScheduleofCostofInvestmentPropertyPlantandEquipmentDetailsTable" xlink:href="simecb-20241231.xsd#simecb_PropertyPlantandEquipmentScheduleofCostofInvestmentPropertyPlantandEquipmentDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_DisclosureOfInvestmentPropertyLineItems" xlink:to="simecb_PropertyPlantandEquipmentScheduleofCostofInvestmentPropertyPlantandEquipmentDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_PropertyPlantandEquipmentScheduleofCostofInvestmentPropertyPlantandEquipmentDetailsTable" xlink:to="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_ClassesOfPropertyPlantAndEquipmentAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_PropertyPlantandEquipmentScheduleofCostofInvestmentPropertyPlantandEquipmentDetailsTable" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LandMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LandMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:to="ifrs-full_LandMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LandAndBuildingsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LandAndBuildingsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:to="ifrs-full_LandAndBuildingsMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MachineryMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MachineryMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:to="ifrs-full_MachineryMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_VehiclesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_VehiclesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:to="ifrs-full_VehiclesMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FurnitureMixturesComputerMember" xlink:href="simecb-20241231.xsd#simecb_FurnitureMixturesComputerMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:to="simecb_FurnitureMixturesComputerMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ConstructionInProgressMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ConstructionInProgressMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:to="ifrs-full_ConstructionInProgressMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GrossCarryingAmountMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_PropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfInvestmentPropertyLineItems" xlink:to="ifrs-full_PropertyPlantAndEquipment" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfInvestmentPropertyLineItems" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfInvestmentPropertyLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_PropertyPlantandEquipmentScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentDetailsTable" xlink:href="simecb-20241231.xsd#simecb_PropertyPlantandEquipmentScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:to="simecb_PropertyPlantandEquipmentScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_PropertyPlantandEquipmentScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentDetailsTable" xlink:to="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_ClassesOfPropertyPlantAndEquipmentAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_PropertyPlantandEquipmentScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentDetailsTable" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BuildingsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BuildingsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:to="ifrs-full_BuildingsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MachineryMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MachineryMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:to="ifrs-full_MachineryMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_VehiclesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_VehiclesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:to="ifrs-full_VehiclesMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FurnitureMixturesComputerMember" xlink:href="simecb-20241231.xsd#simecb_FurnitureMixturesComputerMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:to="simecb_FurnitureMixturesComputerMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AccumulatedDepreciationAndAmortisationMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherPropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:to="ifrs-full_OtherPropertyPlantAndEquipment" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:to="ifrs-full_DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofNetBookValueofPropertyPlantandEquipmentTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_PropertyPlantandEquipmentScheduleofNetBookValueofPropertyPlantandEquipmentDetailsTable" xlink:href="simecb-20241231.xsd#simecb_PropertyPlantandEquipmentScheduleofNetBookValueofPropertyPlantandEquipmentDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:to="simecb_PropertyPlantandEquipmentScheduleofNetBookValueofPropertyPlantandEquipmentDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_PropertyPlantandEquipmentScheduleofNetBookValueofPropertyPlantandEquipmentDetailsTable" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LandMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LandMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:to="ifrs-full_LandMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BuildingsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BuildingsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:to="ifrs-full_BuildingsMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MachineryMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MachineryMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:to="ifrs-full_MachineryMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_VehiclesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_VehiclesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:to="ifrs-full_VehiclesMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FurnitureMixturesComputerMember" xlink:href="simecb-20241231.xsd#simecb_FurnitureMixturesComputerMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:to="simecb_FurnitureMixturesComputerMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ConstructionInProgressMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ConstructionInProgressMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:to="ifrs-full_ConstructionInProgressMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:to="ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofInvestmentsinFinancialInstrumentsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnFinancialInstrumentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnFinancialInstrumentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherNoncurrentFinancialAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherNoncurrentFinancialAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_GainsLossesOnFinancialInstrumentsAbstract" xlink:to="ifrs-full_OtherNoncurrentFinancialAssets" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofBalancesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_IntangibleandOtherLongTermAssetsScheduleofBalancesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_IntangibleandOtherLongTermAssetsScheduleofBalancesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="simecb_IntangibleandOtherLongTermAssetsScheduleofBalancesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_IntangibleandOtherLongTermAssetsScheduleofBalancesDetailsTable" xlink:to="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_IntangibleandOtherLongTermAssetsScheduleofBalancesDetailsTable" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RepublicTradeMarkMember" xlink:href="simecb-20241231.xsd#simecb_RepublicTradeMarkMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" xlink:to="simecb_RepublicTradeMarkMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CustomersListMember" xlink:href="simecb-20241231.xsd#simecb_CustomersListMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" xlink:to="simecb_CustomersListMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RepublicMember" xlink:href="simecb-20241231.xsd#simecb_RepublicMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" xlink:to="simecb_RepublicMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CustomersListOneMember" xlink:href="simecb-20241231.xsd#simecb_CustomersListOneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" xlink:to="simecb_CustomersListOneMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_San42TrademarkMember" xlink:href="simecb-20241231.xsd#simecb_San42TrademarkMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" xlink:to="simecb_San42TrademarkMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GoodwillMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GoodwillMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" xlink:to="ifrs-full_GoodwillMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_GrupoSanMember" xlink:href="simecb-20241231.xsd#simecb_GrupoSanMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" xlink:to="simecb_GrupoSanMember" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_TotalMember" xlink:href="simecb-20241231.xsd#simecb_TotalMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" xlink:to="simecb_TotalMember" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherAssetsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherAssetsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" xlink:to="ifrs-full_OtherAssetsMember" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GrossCarryingAmountMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GrossCarryingAmountMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" xlink:to="ifrs-full_GrossCarryingAmountMember" order="9" xbrldt:closed="true"/>
    <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_AccumulatedAmortizationMember" xlink:href="simecb-20241231.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="ifrs-full_OtherIntangibleAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherIntangibleAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="ifrs-full_OtherIntangibleAssets" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsAndGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="ifrs-full_IntangibleAssetsAndGoodwill" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofReconciliationBetweentheOpeningandClosingBalancesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_IntangibleandOtherLongTermAssetsScheduleofReconciliationBetweentheOpeningandClosingBalancesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_IntangibleandOtherLongTermAssetsScheduleofReconciliationBetweentheOpeningandClosingBalancesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityLineItems" xlink:to="simecb_IntangibleandOtherLongTermAssetsScheduleofReconciliationBetweentheOpeningandClosingBalancesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_IntangibleandOtherLongTermAssetsScheduleofReconciliationBetweentheOpeningandClosingBalancesDetailsTable" xlink:to="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_GrossCarryingAmountMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_AccumulatedDepreciationAndAmortisationMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityLineItems" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityLineItems" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CancellationsAmount" xlink:href="simecb-20241231.xsd#simecb_CancellationsAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityLineItems" xlink:to="simecb_CancellationsAmount" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofAccountsPayableTradeandOtherAccruedLiabilitiesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayablesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayablesToTradeSuppliers"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TradeAndOtherPayablesAbstract" xlink:to="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherAccruedLiabilities" xlink:href="simecb-20241231.xsd#simecb_OtherAccruedLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TradeAndOtherPayablesAbstract" xlink:to="simecb_OtherAccruedLiabilities" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities" xlink:href="simecb-20241231.xsd#simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TradeAndOtherPayablesAbstract" xlink:to="simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofEmployeeBenefitsLiabilityTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_EmployeeBenefitsScheduleofEmployeeBenefitsLiabilityDetailsTable" xlink:href="simecb-20241231.xsd#simecb_EmployeeBenefitsScheduleofEmployeeBenefitsLiabilityDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems" xlink:to="simecb_EmployeeBenefitsScheduleofEmployeeBenefitsLiabilityDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NetDefinedBenefitLiabilityAssetAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NetDefinedBenefitLiabilityAssetAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_EmployeeBenefitsScheduleofEmployeeBenefitsLiabilityDetailsTable" xlink:to="ifrs-full_NetDefinedBenefitLiabilityAssetAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NetDefinedBenefitLiabilityAssetDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NetDefinedBenefitLiabilityAssetDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_NetDefinedBenefitLiabilityAssetAxis" xlink:to="ifrs-full_NetDefinedBenefitLiabilityAssetDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NetDefinedBenefitLiabilityAssetDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NetDefinedBenefitLiabilityAssetDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_NetDefinedBenefitLiabilityAssetAxis" xlink:to="ifrs-full_NetDefinedBenefitLiabilityAssetDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DefinedBenefitPlansAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_EmployeeBenefitsScheduleofEmployeeBenefitsLiabilityDetailsTable" xlink:to="ifrs-full_DefinedBenefitPlansAxis" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DefinedBenefitPlansDomain"/>
<!-- [WMV6][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSra0v1v3kFWrn3fdXgqxw5lYGpcVqDocIV9SS9Qu9iWktRDD/RmNbs5Mj/Qju/DKbACNBFlxmDWdRdQJY9KMpWf8JsKuurtGvOZNMiSC+BbL1umU7wECecRzhXAHAsOKah1diq8BxbSokabocxEXYMDOjgcb4wPOxdh3ut53Q9eq+bjSFw447Ytg75fTkGTgH6Tv2uQ8PGXnX8NrCjG0Nnog6MhhMWGvUnFrwcfPPoICEubnbX3hHhNz] CSR-->
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="ifrs-full_DefinedBenefitPlansDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DefinedBenefitPlansDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="ifrs-full_DefinedBenefitPlansDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RetirementBenefitsMember" xlink:href="simecb-20241231.xsd#simecb_RetirementBenefitsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DefinedBenefitPlansDomain" xlink:to="simecb_RetirementBenefitsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_TerminationBenefitsMember" xlink:href="simecb-20241231.xsd#simecb_TerminationBenefitsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DefinedBenefitPlansDomain" xlink:to="simecb_TerminationBenefitsMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_EmployeeBenefitsLiabilityMember" xlink:href="simecb-20241231.xsd#simecb_EmployeeBenefitsLiabilityMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_NetDefinedBenefitLiabilityAssetDomain" xlink:to="simecb_EmployeeBenefitsLiabilityMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems" xlink:to="ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PlusNonVestedBenefitsObligation" xlink:href="simecb-20241231.xsd#simecb_PlusNonVestedBenefitsObligation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems" xlink:to="simecb_PlusNonVestedBenefitsObligation" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitObligationAtPresentValue" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DefinedBenefitObligationAtPresentValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems" xlink:to="ifrs-full_DefinedBenefitObligationAtPresentValue" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilityAssetOfDefinedBenefitPlans" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilityAssetOfDefinedBenefitPlans"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems" xlink:to="ifrs-full_LiabilityAssetOfDefinedBenefitPlans" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofNetCostforthePeriodBookedinProfitandlossTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_EmployeeBenefitsScheduleofNetCostforthePeriodBookedinProfitandlossDetailsTable" xlink:href="simecb-20241231.xsd#simecb_EmployeeBenefitsScheduleofNetCostforthePeriodBookedinProfitandlossDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems" xlink:to="simecb_EmployeeBenefitsScheduleofNetCostforthePeriodBookedinProfitandlossDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_EmployeeBenefitsScheduleofNetCostforthePeriodBookedinProfitandlossDetailsTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DefinedBenefitPlansAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_EmployeeBenefitsScheduleofNetCostforthePeriodBookedinProfitandlossDetailsTable" xlink:to="ifrs-full_DefinedBenefitPlansAxis" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DefinedBenefitPlansDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="ifrs-full_DefinedBenefitPlansDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DefinedBenefitPlansDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="ifrs-full_DefinedBenefitPlansDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_NetCostMember" xlink:href="simecb-20241231.xsd#simecb_NetCostMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_NetCostMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RetirementBenefitsMember" xlink:href="simecb-20241231.xsd#simecb_RetirementBenefitsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DefinedBenefitPlansDomain" xlink:to="simecb_RetirementBenefitsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_TerminationBenefitsMember" xlink:href="simecb-20241231.xsd#simecb_TerminationBenefitsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DefinedBenefitPlansDomain" xlink:to="simecb_TerminationBenefitsMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ServiceCost" xlink:href="simecb-20241231.xsd#simecb_ServiceCost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems" xlink:to="simecb_ServiceCost" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems" xlink:to="ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PastServiceCostDefinedBenefitPlans" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PastServiceCostDefinedBenefitPlans"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems" xlink:to="ifrs-full_PastServiceCostDefinedBenefitPlans" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_NetCostForThePeriod" xlink:href="simecb-20241231.xsd#simecb_NetCostForThePeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems" xlink:to="simecb_NetCostForThePeriod" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofMainActuarialHypothesisUsedintheActuarialComputationsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRates" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ActuarialAssumptionOfDiscountRates"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract" xlink:to="ifrs-full_ActuarialAssumptionOfDiscountRates" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TaxRateEffectFromChangeInTaxRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TaxRateEffectFromChangeInTaxRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract" xlink:to="ifrs-full_TaxRateEffectFromChangeInTaxRate" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract" xlink:to="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDefinedBenefitPlansAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="ifrs-full_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DefinedBenefitObligationAtPresentValues" xlink:href="simecb-20241231.xsd#simecb_DefinedBenefitObligationAtPresentValues"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="simecb_DefinedBenefitObligationAtPresentValues" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestRevenueExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestRevenueExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="ifrs-full_InterestRevenueExpense" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DefinedBenefitsCosts" xlink:href="simecb-20241231.xsd#simecb_DefinedBenefitsCosts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="simecb_DefinedBenefitsCosts" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_InitialProfitandLossEmployeeBenefits" xlink:href="simecb-20241231.xsd#simecb_InitialProfitandLossEmployeeBenefits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="simecb_InitialProfitandLossEmployeeBenefits" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_NetCostsForThePeriod" xlink:href="simecb-20241231.xsd#simecb_NetCostsForThePeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="simecb_NetCostsForThePeriod" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PaidBenefits" xlink:href="simecb-20241231.xsd#simecb_PaidBenefits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="simecb_PaidBenefits" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FinaIProfitandLossEmployeeBenefits" xlink:href="simecb-20241231.xsd#simecb_FinaIProfitandLossEmployeeBenefits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="simecb_FinaIProfitandLossEmployeeBenefits" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DefinedBenefitsObligationsDBO" xlink:href="simecb-20241231.xsd#simecb_DefinedBenefitsObligationsDBO"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="simecb_DefinedBenefitsObligationsDBO" order="12" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofIncomeTaxChargedTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfIncomeTaxChargedLineItems" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfIncomeTaxChargedLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxesScheduleofIncomeTaxChargedDetailsTable" xlink:href="simecb-20241231.xsd#simecb_IncomeTaxesScheduleofIncomeTaxChargedDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_ScheduleOfIncomeTaxChargedLineItems" xlink:to="simecb_IncomeTaxesScheduleofIncomeTaxChargedDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_IncomeTaxesScheduleofIncomeTaxChargedDetailsTable" xlink:to="ifrs-full_GeographicalAreasAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CountryOfDomicileMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CountryOfDomicileMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_GeographicalAreasDomain" xlink:to="ifrs-full_CountryOfDomicileMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ForeignCountriesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ForeignCountriesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_GeographicalAreasDomain" xlink:to="ifrs-full_ForeignCountriesMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfIncomeTaxChargedLineItems" xlink:to="ifrs-full_CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfIncomeTaxChargedLineItems" xlink:to="ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForIncomeTaxExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfIncomeTaxChargedLineItems" xlink:to="ifrs-full_AdjustmentsForIncomeTaxExpense" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofIncomeTaxExpenseBenefitTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_ExpectedBenefitTaxExpense" xlink:href="simecb-20241231.xsd#simecb_ExpectedBenefitTaxExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:to="simecb_ExpectedBenefitTaxExpense" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_IncreaseDecreaseInInflationEffectsNet" xlink:href="simecb-20241231.xsd#simecb_IncreaseDecreaseInInflationEffectsNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:to="simecb_IncreaseDecreaseInInflationEffectsNet" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TaxEffectFromChangeInTaxRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TaxEffectFromChangeInTaxRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:to="ifrs-full_TaxEffectFromChangeInTaxRate" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" xlink:href="simecb-20241231.xsd#simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:to="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:to="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" xlink:href="simecb-20241231.xsd#simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:to="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ApplicableTaxRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ApplicableTaxRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:to="ifrs-full_ApplicableTaxRate" order="6" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofTaxLossesPendingofAmortizeTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxesScheduleofTaxLossesPendingofAmortizeDetailsTable" xlink:href="simecb-20241231.xsd#simecb_IncomeTaxesScheduleofTaxLossesPendingofAmortizeDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems" xlink:to="simecb_IncomeTaxesScheduleofTaxLossesPendingofAmortizeDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_IncomeTaxesScheduleofTaxLossesPendingofAmortizeDetailsTable" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateTwoMember" xlink:href="simecb-20241231.xsd#simecb_OriginDateTwoMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain" xlink:to="simecb_OriginDateTwoMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateThreeMember" xlink:href="simecb-20241231.xsd#simecb_OriginDateThreeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain" xlink:to="simecb_OriginDateThreeMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateFourMember" xlink:href="simecb-20241231.xsd#simecb_OriginDateFourMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain" xlink:to="simecb_OriginDateFourMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateFiveMember" xlink:href="simecb-20241231.xsd#simecb_OriginDateFiveMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain" xlink:to="simecb_OriginDateFiveMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateSixMember" xlink:href="simecb-20241231.xsd#simecb_OriginDateSixMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain" xlink:to="simecb_OriginDateSixMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateSevenMember" xlink:href="simecb-20241231.xsd#simecb_OriginDateSevenMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain" xlink:to="simecb_OriginDateSevenMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateEightMember" xlink:href="simecb-20241231.xsd#simecb_OriginDateEightMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain" xlink:to="simecb_OriginDateEightMember" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateNineMember" xlink:href="simecb-20241231.xsd#simecb_OriginDateNineMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain" xlink:to="simecb_OriginDateNineMember" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateTenMember" xlink:href="simecb-20241231.xsd#simecb_OriginDateTenMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain" xlink:to="simecb_OriginDateTenMember" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateOneMember" xlink:href="simecb-20241231.xsd#simecb_OriginDateOneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain" xlink:to="simecb_OriginDateOneMember" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems" xlink:to="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems" xlink:to="ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfDeferredIncomeTaxLiabilityLineItems" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfDeferredIncomeTaxLiabilityLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxesScheduleofDeferredIncomeTaxLiabilityDetailsTable" xlink:href="simecb-20241231.xsd#simecb_IncomeTaxesScheduleofDeferredIncomeTaxLiabilityDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_ScheduleOfDeferredIncomeTaxLiabilityLineItems" xlink:to="simecb_IncomeTaxesScheduleofDeferredIncomeTaxLiabilityDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_IncomeTaxesScheduleofDeferredIncomeTaxLiabilityDetailsTable" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherPropertyPlantAndEquipmentMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherPropertyPlantAndEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain" xlink:to="ifrs-full_OtherPropertyPlantAndEquipmentMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_IntangibleAssetsFromGrupoSanMember" xlink:href="simecb-20241231.xsd#simecb_IntangibleAssetsFromGrupoSanMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain" xlink:to="simecb_IntangibleAssetsFromGrupoSanMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MiscellaneousOtherProvisionsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MiscellaneousOtherProvisionsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain" xlink:to="ifrs-full_MiscellaneousOtherProvisionsMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PrepaidExpensesMember" xlink:href="simecb-20241231.xsd#simecb_PrepaidExpensesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain" xlink:to="simecb_PrepaidExpensesMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts" xlink:href="simecb-20241231.xsd#simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfDeferredIncomeTaxLiabilityLineItems" xlink:to="simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DeferredTaxAssetsAdvancesFromCustomers" xlink:href="simecb-20241231.xsd#simecb_DeferredTaxAssetsAdvancesFromCustomers"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfDeferredIncomeTaxLiabilityLineItems" xlink:to="simecb_DeferredTaxAssetsAdvancesFromCustomers" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxLiabilityAsset" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxLiabilityAsset"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfDeferredIncomeTaxLiabilityLineItems" xlink:to="ifrs-full_DeferredTaxLiabilityAsset" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NetDeferredTaxLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NetDeferredTaxLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfDeferredIncomeTaxLiabilityLineItems" xlink:to="ifrs-full_NetDeferredTaxLiabilities" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfDeferredIncomeTaxLiabilityLineItems" xlink:to="ifrs-full_DeferredTaxLiabilities" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofCommonStockTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapitalAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_FixedCapitalShares" xlink:href="simecb-20241231.xsd#simecb_FixedCapitalShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="simecb_FixedCapitalShares" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FixedCapitalAmount" xlink:href="simecb-20241231.xsd#simecb_FixedCapitalAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="simecb_FixedCapitalAmount" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_VariableCapitalShares" xlink:href="simecb-20241231.xsd#simecb_VariableCapitalShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="simecb_VariableCapitalShares" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_VariableCapitalAmount" xlink:href="simecb-20241231.xsd#simecb_VariableCapitalAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="simecb_VariableCapitalAmount" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ShareCapitalShares" xlink:href="simecb-20241231.xsd#simecb_ShareCapitalShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="simecb_ShareCapitalShares" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ShareCapitalAmount" xlink:href="simecb-20241231.xsd#simecb_ShareCapitalAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="simecb_ShareCapitalAmount" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_EffectOfRestatementAmount" xlink:href="simecb-20241231.xsd#simecb_EffectOfRestatementAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="simecb_EffectOfRestatementAmount" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesIssued" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NumberOfSharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="ifrs-full_NumberOfSharesIssued" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="ifrs-full_IssuedCapital" order="8" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofReconciliationoftheNumberofSharesOutstandingTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ReconciliationOfNumberOfSharesOutstandingAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReconciliationOfNumberOfSharesOutstandingAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesOutstanding" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NumberOfSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ReconciliationOfNumberOfSharesOutstandingAbstract" xlink:to="ifrs-full_NumberOfSharesOutstanding" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ReconciliationOfNumberOfSharesOutstandingAbstract" xlink:to="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofControllingandNonControllingInterestTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfControllingAndNonControllingInterestAbstract" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfControllingAndNonControllingInterestAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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:role="http://www.gsimec.com.mx/role/ScheduleofOtherComprehensiveIncomeLossTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherComprehensiveIncomeLossScheduleofOtherComprehensiveIncomeLossDetailsTable" xlink:href="simecb-20241231.xsd#simecb_OtherComprehensiveIncomeLossScheduleofOtherComprehensiveIncomeLossDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems" xlink:to="simecb_OtherComprehensiveIncomeLossScheduleofOtherComprehensiveIncomeLossDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComponentsOfEquityAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_OtherComprehensiveIncomeLossScheduleofOtherComprehensiveIncomeLossDetailsTable" xlink:to="ifrs-full_ComponentsOfEquityAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComponentsOfEquityDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_ComponentsOfEquityDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComponentsOfEquityDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_ComponentsOfEquityDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_OtherComprehensiveIncomeLossScheduleofOtherComprehensiveIncomeLossDetailsTable" xlink:to="ifrs-full_InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis" xlink:to="ifrs-full_InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis" xlink:to="ifrs-full_InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ConversionTranslationAdjustmentOnForeignSubsidiariesMember" xlink:href="simecb-20241231.xsd#simecb_ConversionTranslationAdjustmentOnForeignSubsidiariesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain" xlink:to="simecb_ConversionTranslationAdjustmentOnForeignSubsidiariesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherEquityInstrumentsMember" xlink:href="simecb-20241231.xsd#simecb_OtherEquityInstrumentsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain" xlink:to="simecb_OtherEquityInstrumentsMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncomeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AccumulatedOtherComprehensiveIncomeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ComponentsOfEquityDomain" xlink:to="ifrs-full_AccumulatedOtherComprehensiveIncomeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Equity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems" xlink:to="ifrs-full_Equity" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsOfOtherEquityInstruments" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PaymentsOfOtherEquityInstruments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems" xlink:to="ifrs-full_PaymentsOfOtherEquityInstruments" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ConversionTranslationAdjustmentOnForeignSubsidiaries" xlink:href="simecb-20241231.xsd#simecb_ConversionTranslationAdjustmentOnForeignSubsidiaries"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems" xlink:to="simecb_ConversionTranslationAdjustmentOnForeignSubsidiaries" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofTransactionswithRelatedPartiesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RelatedPartyTransactionsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueFromInterest" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RevenueFromInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RelatedPartyTransactionsAbstract" xlink:to="ifrs-full_RevenueFromInterest" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeneralAndAdministrativeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeneralAndAdministrativeExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RelatedPartyTransactionsAbstract" xlink:to="ifrs-full_GeneralAndAdministrativeExpense" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RelatedPartyTransactionsAbstract" xlink:to="ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchasesOfGoodsRelatedPartyTransactions" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PurchasesOfGoodsRelatedPartyTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RelatedPartyTransactionsAbstract" xlink:to="ifrs-full_PurchasesOfGoodsRelatedPartyTransactions" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RelatedPartyTransactionsAbstract" xlink:to="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems" xlink:href="simecb-20241231.xsd#simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems" xlink:to="simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_IndustriasCHSABDeCVMember" xlink:href="simecb-20241231.xsd#simecb_IndustriasCHSABDeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_IndustriasCHSABDeCVMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CaLaminadoraVistaHermosaSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_CaLaminadoraVistaHermosaSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_CaLaminadoraVistaHermosaSADeCVMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OperadoraCompaaMexicanaDeTubosSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_OperadoraCompaaMexicanaDeTubosSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_OperadoraCompaaMexicanaDeTubosSADeCVMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CompaaManufactureraDeTubosSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_CompaaManufactureraDeTubosSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_CompaaManufactureraDeTubosSADeCVMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CaTubosYPerfilesMonterreySADeCVMember" xlink:href="simecb-20241231.xsd#simecb_CaTubosYPerfilesMonterreySADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_CaTubosYPerfilesMonterreySADeCVMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OperadoraPerfilesSigosaSadecvMember" xlink:href="simecb-20241231.xsd#simecb_OperadoraPerfilesSigosaSadecvMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_OperadoraPerfilesSigosaSadecvMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OperadoraConstrualcoSadecvMember" xlink:href="simecb-20241231.xsd#simecb_OperadoraConstrualcoSadecvMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_OperadoraConstrualcoSadecvMember" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AcerosYLaminadosSigosaSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_AcerosYLaminadosSigosaSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_AcerosYLaminadosSigosaSADeCVMember" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ArrendadoraNorteDeMatamorosSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_ArrendadoraNorteDeMatamorosSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_ArrendadoraNorteDeMatamorosSADeCVMember" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ComercializadoraSIGOSASadecvMember" xlink:href="simecb-20241231.xsd#simecb_ComercializadoraSIGOSASadecvMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_ComercializadoraSIGOSASadecvMember" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_JoistDelGolfoSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_JoistDelGolfoSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_JoistDelGolfoSADeCVMember" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_HoldingProtelSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_HoldingProtelSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_HoldingProtelSADeCVMember" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AcerosCHSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_AcerosCHSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_AcerosCHSADeCVMember" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OperadoraLaminadoraVistaHermosaSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_OperadoraLaminadoraVistaHermosaSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_OperadoraLaminadoraVistaHermosaSADeCVMember" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_SiderrgicosDelGolfoSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_SiderrgicosDelGolfoSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_SiderrgicosDelGolfoSADeCVMember" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PerfilesComercialesSigosaSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_PerfilesComercialesSigosaSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_PerfilesComercialesSigosaSADeCVMember" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PytsaIndustrialDeMexicoSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_PytsaIndustrialDeMexicoSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_PytsaIndustrialDeMexicoSADeCVMember" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FerrovisaSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_FerrovisaSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_FerrovisaSADeCVMember" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AcertamSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_AcertamSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_AcertamSADeCVMember" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ServiciosEstructuralesSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_ServiciosEstructuralesSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_ServiciosEstructuralesSADeCVMember" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_IndustrialMexicanaDeHerramientasSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_IndustrialMexicanaDeHerramientasSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_IndustrialMexicanaDeHerramientasSADeCVMember" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OthersMember" xlink:href="simecb-20241231.xsd#simecb_OthersMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_OthersMember" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_IndustriasChSabdecvOneMember" xlink:href="simecb-20241231.xsd#simecb_IndustriasChSabdecvOneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_IndustriasChSabdecvOneMember" order="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PerfilesComecialesSigosaSadecvMember" xlink:href="simecb-20241231.xsd#simecb_PerfilesComecialesSigosaSadecvMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_PerfilesComecialesSigosaSadecvMember" order="23" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_HoldingProtelSadecvMember" xlink:href="simecb-20241231.xsd#simecb_HoldingProtelSadecvMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_HoldingProtelSadecvMember" order="24" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CompaiaLaminadoraVistaHermosaSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_CompaiaLaminadoraVistaHermosaSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_CompaiaLaminadoraVistaHermosaSADeCVMember" order="25" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OperadoraPytsaIndustrialSadecvMember" xlink:href="simecb-20241231.xsd#simecb_OperadoraPytsaIndustrialSadecvMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_OperadoraPytsaIndustrialSadecvMember" order="26" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CompaaIndustrialMexicanaSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_CompaaIndustrialMexicanaSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_CompaaIndustrialMexicanaSADeCVMember" order="27" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CompaiaManufactureraDeTubosSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_CompaiaManufactureraDeTubosSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_CompaiaManufactureraDeTubosSADeCVMember" order="28" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OperadoraCompaiaMexicanaDeTubosSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_OperadoraCompaiaMexicanaDeTubosSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_OperadoraCompaiaMexicanaDeTubosSADeCVMember" order="29" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CaMexicanaDePerfilesYTubosSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_CaMexicanaDePerfilesYTubosSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_CaMexicanaDePerfilesYTubosSADeCVMember" order="30" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_IndustriasProcarsaSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_IndustriasProcarsaSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_IndustriasProcarsaSADeCVMember" order="31" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OperadoraDePerfilesSigosaSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_OperadoraDePerfilesSigosaSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_OperadoraDePerfilesSigosaSADeCVMember" order="32" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentReceivablesDueFromRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_NonCurrentLoansToRelatedParties" xlink:href="simecb-20241231.xsd#simecb_NonCurrentLoansToRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems" xlink:to="simecb_NonCurrentLoansToRelatedParties" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmountsReceivableRelatedPartyTransactions" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AmountsReceivableRelatedPartyTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_AmountsReceivableRelatedPartyTransactions" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentPayablesToRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentPayablesToRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_NoncurrentPayablesToRelatedParties" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesToRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayablesToRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_TradeAndOtherPayablesToRelatedParties" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmountsPayableRelatedPartyTransactions" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AmountsPayableRelatedPartyTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_AmountsPayableRelatedPartyTransactions" order="6" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_CostofSalesandExpensesbytheirNatureScheduleofCostofSalesandAdministrationExpensesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_CostofSalesandExpensesbytheirNatureScheduleofCostofSalesandAdministrationExpensesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" xlink:to="simecb_CostofSalesandExpensesbytheirNatureScheduleofCostofSalesandAdministrationExpensesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductsAndServicesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProductsAndServicesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_CostofSalesandExpensesbytheirNatureScheduleofCostofSalesandAdministrationExpensesDetailsTable" xlink:to="ifrs-full_ProductsAndServicesAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductsAndServicesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProductsAndServicesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="ifrs-full_ProductsAndServicesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductsAndServicesDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProductsAndServicesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="ifrs-full_ProductsAndServicesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RawMaterialsAndConsumablesMember" xlink:href="simecb-20241231.xsd#simecb_RawMaterialsAndConsumablesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesDomain" xlink:to="simecb_RawMaterialsAndConsumablesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ElectricalEnergyMember" xlink:href="simecb-20241231.xsd#simecb_ElectricalEnergyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesDomain" xlink:to="simecb_ElectricalEnergyMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FerroalloysMember" xlink:href="simecb-20241231.xsd#simecb_FerroalloysMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesDomain" xlink:to="simecb_FerroalloysMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RefractoriesMember" xlink:href="simecb-20241231.xsd#simecb_RefractoriesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesDomain" xlink:to="simecb_RefractoriesMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OxygenMember" xlink:href="simecb-20241231.xsd#simecb_OxygenMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesDomain" xlink:to="simecb_OxygenMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ElectrodesMember" xlink:href="simecb-20241231.xsd#simecb_ElectrodesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesDomain" xlink:to="simecb_ElectrodesMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_GasAndFuelsMember" xlink:href="simecb-20241231.xsd#simecb_GasAndFuelsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesDomain" xlink:to="simecb_GasAndFuelsMember" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_LaborMember" xlink:href="simecb-20241231.xsd#simecb_LaborMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesDomain" xlink:to="simecb_LaborMember" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OperationMaterialsMember" xlink:href="simecb-20241231.xsd#simecb_OperationMaterialsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesDomain" xlink:to="simecb_OperationMaterialsMember" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DepreciationAndAmortizationMember" xlink:href="simecb-20241231.xsd#simecb_DepreciationAndAmortizationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesDomain" xlink:to="simecb_DepreciationAndAmortizationMember" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_MaintenancesMember" xlink:href="simecb-20241231.xsd#simecb_MaintenancesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesDomain" xlink:to="simecb_MaintenancesMember" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherExpensesMember" xlink:href="simecb-20241231.xsd#simecb_OtherExpensesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesDomain" xlink:to="simecb_OtherExpensesMember" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RawMaterialsAndConsumablesUsed" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RawMaterialsAndConsumablesUsed"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" xlink:to="ifrs-full_RawMaterialsAndConsumablesUsed" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CostOfSales" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CostOfSales"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" xlink:to="ifrs-full_CostOfSales" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdministrativeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdministrativeExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" xlink:to="ifrs-full_AdministrativeExpense" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SellingGeneralAndAdministrativeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SellingGeneralAndAdministrativeExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" xlink:to="ifrs-full_SellingGeneralAndAdministrativeExpense" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfOtherIncomeExpensesNetAbstract" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfOtherIncomeExpensesNetAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherFinanceCost" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherFinanceCost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="ifrs-full_OtherFinanceCost" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_LandsTreatment" xlink:href="simecb-20241231.xsd#simecb_LandsTreatment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="simecb_LandsTreatment" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EmployeeBenefitsExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EmployeeBenefitsExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="ifrs-full_EmployeeBenefitsExpense" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherExpenseByNature" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherExpenseByNature"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="ifrs-full_OtherExpenseByNature" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherExpenseByFunction" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_SaleOfScrap" xlink:href="simecb-20241231.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="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RecoveryOfLosses" xlink:href="simecb-20241231.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="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ProfitsFromInventorySales" xlink:href="simecb-20241231.xsd#simecb_ProfitsFromInventorySales"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="simecb_ProfitsFromInventorySales" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RepublicAccountDebugging" xlink:href="simecb-20241231.xsd#simecb_RepublicAccountDebugging"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="simecb_RepublicAccountDebugging" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_GVAccountDebugging" xlink:href="simecb-20241231.xsd#simecb_GVAccountDebugging"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="simecb_GVAccountDebugging" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherFinanceIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherFinanceIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="ifrs-full_OtherFinanceIncome" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherIncomeAndOtherexpensesNet" xlink:href="simecb-20241231.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="13" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofBookValueofMonetaryAssetsandMonetaryLiabilitiesDenominatedinForeignCurrencyTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ChangeInValueOfForeignCurrencyBasisSpreadsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ChangeInValueOfForeignCurrencyBasisSpreadsAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_ShortTermAsset" xlink:href="simecb-20241231.xsd#simecb_ShortTermAsset"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ChangeInValueOfForeignCurrencyBasisSpreadsAbstract" xlink:to="simecb_ShortTermAsset" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ShortTermsLiabilities" xlink:href="simecb-20241231.xsd#simecb_ShortTermsLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ChangeInValueOfForeignCurrencyBasisSpreadsAbstract" xlink:to="simecb_ShortTermsLiabilities" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ChangeInValueOfForeignCurrencyBasisSpreadsAbstract" xlink:to="ifrs-full_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ChangeInValueOfForeignCurrencyBasisSpreadsAbstract" xlink:to="ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofAdditionalBankLinesofCreditthatCompanyhasDisposaltoReduceLiquidityRiskTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SecuredBankLoansReceived" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SecuredBankLoansReceived"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract" xlink:to="ifrs-full_SecuredBankLoansReceived" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BalancesWithBanks" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BalancesWithBanks"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract" xlink:to="ifrs-full_BalancesWithBanks" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_UndrawnBalances" xlink:href="simecb-20241231.xsd#simecb_UndrawnBalances"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract" xlink:to="simecb_UndrawnBalances" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfOperatingSegmentsLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_FinancialInformationbySegmentsScheduleofFinancialInformationbySegmentsDetailsTable" xlink:href="simecb-20241231.xsd#simecb_FinancialInformationbySegmentsScheduleofFinancialInformationbySegmentsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="simecb_FinancialInformationbySegmentsScheduleofFinancialInformationbySegmentsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SegmentsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_FinancialInformationbySegmentsScheduleofFinancialInformationbySegmentsDetailsTable" xlink:to="ifrs-full_SegmentsAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SegmentsDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_SegmentsAxis" xlink:to="ifrs-full_SegmentsDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SegmentsDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_SegmentsAxis" xlink:to="ifrs-full_SegmentsDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_FinancialInformationbySegmentsScheduleofFinancialInformationbySegmentsDetailsTable" xlink:to="ifrs-full_GeographicalAreasAxis" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="country_MX" xlink:href="https://xbrl.sec.gov/country/2024/country-2024.xsd#country_MX"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_GeographicalAreasDomain" xlink:to="country_MX" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="country_US" xlink:href="https://xbrl.sec.gov/country/2024/country-2024.xsd#country_US"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_GeographicalAreasDomain" xlink:to="country_US" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="country_BR" xlink:href="https://xbrl.sec.gov/country/2024/country-2024.xsd#country_BR"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_GeographicalAreasDomain" xlink:to="country_BR" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReportableSegmentsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReportableSegmentsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SegmentsDomain" xlink:to="ifrs-full_ReportableSegmentsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_EliminationsBetweenSegmentsMember" xlink:href="simecb-20241231.xsd#simecb_EliminationsBetweenSegmentsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SegmentsDomain" xlink:to="simecb_EliminationsBetweenSegmentsMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Revenue" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Revenue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_Revenue" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CostOfSales" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CostOfSales"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_CostOfSales" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GrossProfit" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GrossProfit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_GrossProfit" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdministrativeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdministrativeExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_AdministrativeExpense" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherOperatingIncomeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherOperatingIncomeExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_OtherOperatingIncomeExpense" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForInterestIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForInterestIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_AdjustmentsForInterestIncome" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestRevenueExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestRevenueExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_InterestRevenueExpense" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossBeforeTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_ProfitLossBeforeTax" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForIncomeTaxExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_AdjustmentsForIncomeTaxExpense" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_ProfitLoss" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationAndAmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationAndAmortisationExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_DepreciationAndAmortisationExpense" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Assets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Assets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_Assets" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Liabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Liabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_Liabilities" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AcquisitionsOfPropertyPlantAndEquipment" xlink:href="simecb-20241231.xsd#simecb_AcquisitionsOfPropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="simecb_AcquisitionsOfPropertyPlantAndEquipment" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" order="15" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/NatureofBusinessDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="simecb_NatureOfBusinessAbstract" xlink:href="simecb-20241231.xsd#simecb_NatureOfBusinessAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_StockExchangeTerm" xlink:href="simecb-20241231.xsd#simecb_StockExchangeTerm"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_NatureOfBusinessAbstract" xlink:to="simecb_StockExchangeTerm" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable" xlink:href="simecb-20241231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems" xlink:to="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SignificantInvestmentsInSubsidiariesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SignificantInvestmentsInSubsidiariesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="ifrs-full_SignificantInvestmentsInSubsidiariesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BottomOfRangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RangeDomain" xlink:to="ifrs-full_BottomOfRangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TopOfRangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RangeDomain" xlink:to="ifrs-full_TopOfRangeMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember" xlink:href="simecb-20241231.xsd#simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProportionOfOwnershipInterestInSubsidiary"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems" xlink:to="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_QuantityOfInventories" xlink:href="simecb-20241231.xsd#simecb_QuantityOfInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems" xlink:to="simecb_QuantityOfInventories" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InventoriesAtFairValueLessCostsToSell" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InventoriesAtFairValueLessCostsToSell"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems" xlink:to="ifrs-full_InventoriesAtFairValueLessCostsToSell" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" xlink:href="simecb-20241231.xsd#simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems" xlink:to="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CreditTerm" xlink:href="simecb-20241231.xsd#simecb_CreditTerm"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems" xlink:to="simecb_CreditTerm" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/TradeReceivablesNetDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherReceivablesAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_CustomerPortfolioValue" xlink:href="simecb-20241231.xsd#simecb_CustomerPortfolioValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:to="simecb_CustomerPortfolioValue" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:to="ifrs-full_FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:to="ifrs-full_TradeReceivables" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/InventoriesDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="simecb_InventoriesLineItems" xlink:href="simecb-20241231.xsd#simecb_InventoriesLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_InventoriesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_InventoriesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_InventoriesLineItems" xlink:to="simecb_InventoriesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_InventoriesDetailsTable" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermBorrowingsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShorttermBorrowingsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain" xlink:to="ifrs-full_ShorttermBorrowingsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LongtermBorrowingsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LongtermBorrowingsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain" xlink:to="ifrs-full_LongtermBorrowingsMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CokeInventories" xlink:href="simecb-20241231.xsd#simecb_CokeInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_InventoriesLineItems" xlink:to="simecb_CokeInventories" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Inventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Inventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_InventoriesLineItems" xlink:to="ifrs-full_Inventories" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentInventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_InventoriesLineItems" xlink:to="ifrs-full_NoncurrentInventories" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/PropertyPlantandEquipmentDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentAbstract" xlink:to="ifrs-full_DepreciationExpense" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PlanAssetsAtFairValue" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PlanAssetsAtFairValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentAbstract" xlink:to="ifrs-full_PlanAssetsAtFairValue" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_IntangibleandOtherLongTermAssetsDetailsTable" xlink:href="simecb-20241231.xsd#simecb_IntangibleandOtherLongTermAssetsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="simecb_IntangibleandOtherLongTermAssetsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_San42TrademarkMember" xlink:href="simecb-20241231.xsd#simecb_San42TrademarkMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain" xlink:to="simecb_San42TrademarkMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GoodwillMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GoodwillMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain" xlink:to="ifrs-full_GoodwillMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ShortTermDebtDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_ShortTermDebtDetailsTable" xlink:href="simecb-20241231.xsd#simecb_ShortTermDebtDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems" xlink:to="simecb_ShortTermDebtDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsByNameAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsByNameDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsByNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="ifrs-full_BorrowingsByNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsByNameDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsByNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="ifrs-full_BorrowingsByNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_MediumTermNotesOfSimecMember" xlink:href="simecb-20241231.xsd#simecb_MediumTermNotesOfSimecMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_BorrowingsByNameDomain" xlink:to="simecb_MediumTermNotesOfSimecMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsInterestRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsInterestRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems" xlink:to="ifrs-full_BorrowingsInterestRate" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShorttermBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems" xlink:to="ifrs-full_ShorttermBorrowings" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ExchangeAmount" xlink:href="simecb-20241231.xsd#simecb_ExchangeAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems" xlink:to="simecb_ExchangeAmount" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/EmployeeBenefitsDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDefinedBenefitPlansLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_EmployeeBenefitsDetailsTable" xlink:href="simecb-20241231.xsd#simecb_EmployeeBenefitsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="simecb_EmployeeBenefitsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CharacteristicsOfDefinedBenefitPlansAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CharacteristicsOfDefinedBenefitPlansAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_EmployeeBenefitsDetailsTable" xlink:to="ifrs-full_CharacteristicsOfDefinedBenefitPlansAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CharacteristicsOfDefinedBenefitPlansDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CharacteristicsOfDefinedBenefitPlansDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_CharacteristicsOfDefinedBenefitPlansAxis" xlink:to="ifrs-full_CharacteristicsOfDefinedBenefitPlansDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CharacteristicsOfDefinedBenefitPlansDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CharacteristicsOfDefinedBenefitPlansDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_CharacteristicsOfDefinedBenefitPlansAxis" xlink:to="ifrs-full_CharacteristicsOfDefinedBenefitPlansDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_EmployeeBenefitsDetailsTable" xlink:to="ifrs-full_RangeAxis" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DefinedBenefitPlansDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="ifrs-full_DefinedBenefitPlansDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DefinedBenefitPlansDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="ifrs-full_DefinedBenefitPlansDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FundingArrangementsOfDefinedBenefitPlansAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FundingArrangementsOfDefinedBenefitPlansAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_EmployeeBenefitsDetailsTable" xlink:to="ifrs-full_FundingArrangementsOfDefinedBenefitPlansAxis" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FundingArrangementsOfDefinedBenefitPlansDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FundingArrangementsOfDefinedBenefitPlansDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_FundingArrangementsOfDefinedBenefitPlansAxis" xlink:to="ifrs-full_FundingArrangementsOfDefinedBenefitPlansDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FundingArrangementsOfDefinedBenefitPlansDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FundingArrangementsOfDefinedBenefitPlansDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_FundingArrangementsOfDefinedBenefitPlansAxis" xlink:to="ifrs-full_FundingArrangementsOfDefinedBenefitPlansDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BottomOfRangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RangeDomain" xlink:to="ifrs-full_BottomOfRangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TopOfRangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RangeDomain" xlink:to="ifrs-full_TopOfRangeMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ProfitSharingAndIncentiveCompensationPlansMember" xlink:href="simecb-20241231.xsd#simecb_ProfitSharingAndIncentiveCompensationPlansMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CharacteristicsOfDefinedBenefitPlansDomain" xlink:to="simecb_ProfitSharingAndIncentiveCompensationPlansMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ThreePercentageOfEBITDAMember" xlink:href="simecb-20241231.xsd#simecb_ThreePercentageOfEBITDAMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_FundingArrangementsOfDefinedBenefitPlansDomain" xlink:to="simecb_ThreePercentageOfEBITDAMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FourPercentageOfEBITDAMember" xlink:href="simecb-20241231.xsd#simecb_FourPercentageOfEBITDAMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_FundingArrangementsOfDefinedBenefitPlansDomain" xlink:to="simecb_FourPercentageOfEBITDAMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FivePercentageOfEBITDAMember" xlink:href="simecb-20241231.xsd#simecb_FivePercentageOfEBITDAMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_FundingArrangementsOfDefinedBenefitPlansDomain" xlink:to="simecb_FivePercentageOfEBITDAMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RepublicEmployeesMember" xlink:href="simecb-20241231.xsd#simecb_RepublicEmployeesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DefinedBenefitPlansDomain" xlink:to="simecb_RepublicEmployeesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RepublicMember" xlink:href="simecb-20241231.xsd#simecb_RepublicMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DefinedBenefitPlansDomain" xlink:to="simecb_RepublicMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_VEBABenefitTrustMember" xlink:href="simecb-20241231.xsd#simecb_VEBABenefitTrustMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DefinedBenefitPlansDomain" xlink:to="simecb_VEBABenefitTrustMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FourZeroOneKPlansMember" xlink:href="simecb-20241231.xsd#simecb_FourZeroOneKPlansMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DefinedBenefitPlansDomain" xlink:to="simecb_FourZeroOneKPlansMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PercentageOfCollectiveBargainingAgreements" xlink:href="simecb-20241231.xsd#simecb_PercentageOfCollectiveBargainingAgreements"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="simecb_PercentageOfCollectiveBargainingAgreements" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PercentageShareOfEmployersProfits" xlink:href="simecb-20241231.xsd#simecb_PercentageShareOfEmployersProfits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="simecb_PercentageShareOfEmployersProfits" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_EmployeeProfitSharingAmount" xlink:href="simecb-20241231.xsd#simecb_EmployeeProfitSharingAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="simecb_EmployeeProfitSharingAmount" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DeferredContributionPlanPercentage" xlink:href="simecb-20241231.xsd#simecb_DeferredContributionPlanPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="simecb_DeferredContributionPlanPercentage" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherPayables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="ifrs-full_OtherPayables" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_WithdrawalPayment" xlink:href="simecb-20241231.xsd#simecb_WithdrawalPayment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="simecb_WithdrawalPayment" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermLegalProceedingsProvision" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShorttermLegalProceedingsProvision"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="ifrs-full_ShorttermLegalProceedingsProvision" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsToAndOnBehalfOfEmployees" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PaymentsToAndOnBehalfOfEmployees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="ifrs-full_PaymentsToAndOnBehalfOfEmployees" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FixedAmountsPerHourForEachCoveredEmployees" xlink:href="simecb-20241231.xsd#simecb_FixedAmountsPerHourForEachCoveredEmployees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="simecb_FixedAmountsPerHourForEachCoveredEmployees" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ContributionVestedPercentage" xlink:href="simecb-20241231.xsd#simecb_ContributionVestedPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="simecb_ContributionVestedPercentage" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PercentageOfContribution" xlink:href="simecb-20241231.xsd#simecb_PercentageOfContribution"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="simecb_PercentageOfContribution" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherLongtermBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherLongtermBenefits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="ifrs-full_OtherLongtermBenefits" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherEmployeeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherEmployeeExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="ifrs-full_OtherEmployeeExpense" order="14" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/IncomeTaxesDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxesLineItems" xlink:href="simecb-20241231.xsd#simecb_IncomeTaxesLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_IncomeTaxesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_IncomeTaxesLineItems" xlink:to="simecb_IncomeTaxesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="country_MX" xlink:href="https://xbrl.sec.gov/country/2024/country-2024.xsd#country_MX"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_GeographicalAreasDomain" xlink:to="country_MX" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="country_CA" xlink:href="https://xbrl.sec.gov/country/2024/country-2024.xsd#country_CA"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_GeographicalAreasDomain" xlink:to="country_CA" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ApplicableTaxRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ApplicableTaxRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IncomeTaxesLineItems" xlink:to="ifrs-full_ApplicableTaxRate" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_TaxLossCarryforwardsForFederalTax" xlink:href="simecb-20241231.xsd#simecb_TaxLossCarryforwardsForFederalTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IncomeTaxesLineItems" xlink:to="simecb_TaxLossCarryforwardsForFederalTax" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_TaxLossCarryforwardsExpireAfterCertainPeriod" xlink:href="simecb-20241231.xsd#simecb_TaxLossCarryforwardsExpireAfterCertainPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IncomeTaxesLineItems" xlink:to="simecb_TaxLossCarryforwardsExpireAfterCertainPeriod" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_TaxLossCarryforwardsExpirationPeriod" xlink:href="simecb-20241231.xsd#simecb_TaxLossCarryforwardsExpirationPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IncomeTaxesLineItems" xlink:to="simecb_TaxLossCarryforwardsExpirationPeriod" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_TaxLossCarryforwardsExpireIndefinitely" xlink:href="simecb-20241231.xsd#simecb_TaxLossCarryforwardsExpireIndefinitely"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IncomeTaxesLineItems" xlink:to="simecb_TaxLossCarryforwardsExpireIndefinitely" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_TaxLossesForStateAndMunicipal" xlink:href="simecb-20241231.xsd#simecb_TaxLossesForStateAndMunicipal"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IncomeTaxesLineItems" xlink:to="simecb_TaxLossesForStateAndMunicipal" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_TaxLossesExpirationPeriod" xlink:href="simecb-20241231.xsd#simecb_TaxLossesExpirationPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IncomeTaxesLineItems" xlink:to="simecb_TaxLossesExpirationPeriod" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TaxEffectOfTaxLosses" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TaxEffectOfTaxLosses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IncomeTaxesLineItems" xlink:to="ifrs-full_TaxEffectOfTaxLosses" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_TaxEffectOfTaxLossesExpirationPeriod" xlink:href="simecb-20241231.xsd#simecb_TaxEffectOfTaxLossesExpirationPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IncomeTaxesLineItems" xlink:to="simecb_TaxEffectOfTaxLossesExpirationPeriod" order="8" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/StockholdersEquityDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfChangesInEquityLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfChangesInEquityLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_StockholdersEquityDetailsTable" xlink:href="simecb-20241231.xsd#simecb_StockholdersEquityDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="simecb_StockholdersEquityDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComponentsOfEquityDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_ComponentsOfEquityDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComponentsOfEquityDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_ComponentsOfEquityDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ClassISharesMember" xlink:href="simecb-20241231.xsd#simecb_ClassISharesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ComponentsOfEquityDomain" xlink:to="simecb_ClassISharesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ClassIISharesMember" xlink:href="simecb-20241231.xsd#simecb_ClassIISharesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ComponentsOfEquityDomain" xlink:to="simecb_ClassIISharesMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FixedCapitalShares" xlink:href="simecb-20241231.xsd#simecb_FixedCapitalShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="simecb_FixedCapitalShares" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_VariableCapitalShares" xlink:href="simecb-20241231.xsd#simecb_VariableCapitalShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="simecb_VariableCapitalShares" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PercentageOfLegalReserve" xlink:href="simecb-20241231.xsd#simecb_PercentageOfLegalReserve"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="simecb_PercentageOfLegalReserve" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PercentageOfNominalCapital" xlink:href="simecb-20241231.xsd#simecb_PercentageOfNominalCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="simecb_PercentageOfNominalCapital" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_LegalReserve" xlink:href="simecb-20241231.xsd#simecb_LegalReserve"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="simecb_LegalReserve" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PercentageOfNominalStockholdersEquity" xlink:href="simecb-20241231.xsd#simecb_PercentageOfNominalStockholdersEquity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="simecb_PercentageOfNominalStockholdersEquity" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CapitalReserve" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CapitalReserve"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_CapitalReserve" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TreasuryShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TreasuryShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_TreasuryShares" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchaseOfTreasuryShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PurchaseOfTreasuryShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_PurchaseOfTreasuryShares" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions" order="9" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/NonControllingInterestDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="simecb_NonControllingInterestAbstract" xlink:href="simecb-20241231.xsd#simecb_NonControllingInterestAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PercentageOfVotingEquityInterestsAcquired" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PercentageOfVotingEquityInterestsAcquired"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_NonControllingInterestAbstract" xlink:to="ifrs-full_PercentageOfVotingEquityInterestsAcquired" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_TransactionsandBalanceswithRelatedPartiesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_TransactionsandBalanceswithRelatedPartiesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems" xlink:to="simecb_TransactionsandBalanceswithRelatedPartiesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesDetailsTable" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_SigosaMember" xlink:href="simecb-20241231.xsd#simecb_SigosaMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_SigosaMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LoanCommitmentsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LoanCommitmentsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain" xlink:to="ifrs-full_LoanCommitmentsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Borrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Borrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems" xlink:to="ifrs-full_Borrowings" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestPayable" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems" xlink:to="ifrs-full_InterestPayable" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ValueAddedTaxPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ValueAddedTaxPayables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems" xlink:to="ifrs-full_ValueAddedTaxPayables" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_NonCurrentLoansToRelatedParties" xlink:href="simecb-20241231.xsd#simecb_NonCurrentLoansToRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems" xlink:to="simecb_NonCurrentLoansToRelatedParties" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/FinancialInstrumentsDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialInstrumentsLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_FinancialInstrumentsDetailsTable" xlink:href="simecb-20241231.xsd#simecb_FinancialInstrumentsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_DisclosureOfFinancialInstrumentsLineItems" xlink:to="simecb_FinancialInstrumentsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ExpectedCreditLossRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ExpectedCreditLossRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfFinancialInstrumentsLineItems" xlink:to="ifrs-full_ExpectedCreditLossRate" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/ContingenciesDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="simecb_ContingenciesLineItems" xlink:href="simecb-20241231.xsd#simecb_ContingenciesLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_ContingenciesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_ContingenciesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_ContingenciesLineItems" xlink:to="simecb_ContingenciesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CorrectiveActionConsentAgreementMember" xlink:href="simecb-20241231.xsd#simecb_CorrectiveActionConsentAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_CorrectiveActionConsentAgreementMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RepublicSteelMember" xlink:href="simecb-20241231.xsd#simecb_RepublicSteelMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_RepublicSteelMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitObligationAtPresentValue" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DefinedBenefitObligationAtPresentValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesLineItems" xlink:to="ifrs-full_DefinedBenefitObligationAtPresentValue" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DispositionOfStack" xlink:href="simecb-20241231.xsd#simecb_DispositionOfStack"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesLineItems" xlink:to="simecb_DispositionOfStack" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_TotalMetricTons" xlink:href="simecb-20241231.xsd#simecb_TotalMetricTons"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesLineItems" xlink:to="simecb_TotalMetricTons" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AmountOfPenaltyPaid" xlink:href="simecb-20241231.xsd#simecb_AmountOfPenaltyPaid"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesLineItems" xlink:to="simecb_AmountOfPenaltyPaid" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_EnvironmentalLiabilities" xlink:href="simecb-20241231.xsd#simecb_EnvironmentalLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesLineItems" xlink:to="simecb_EnvironmentalLiabilities" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatutoryReserve" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatutoryReserve"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesLineItems" xlink:to="ifrs-full_StatutoryReserve" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CivilPenalties" xlink:href="simecb-20241231.xsd#simecb_CivilPenalties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesLineItems" xlink:to="simecb_CivilPenalties" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PensionAmount" xlink:href="simecb-20241231.xsd#simecb_PensionAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesLineItems" xlink:to="simecb_PensionAmount" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_UnpaidContributions" xlink:href="simecb-20241231.xsd#simecb_UnpaidContributions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesLineItems" xlink:to="simecb_UnpaidContributions" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Provisions" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Provisions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesLineItems" xlink:to="ifrs-full_Provisions" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_SaleAndUseTaxAmount" xlink:href="simecb-20241231.xsd#simecb_SaleAndUseTaxAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesLineItems" xlink:to="simecb_SaleAndUseTaxAmount" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_InterestOnSaleAndUseTax" xlink:href="simecb-20241231.xsd#simecb_InterestOnSaleAndUseTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesLineItems" xlink:to="simecb_InterestOnSaleAndUseTax" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherLongtermBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherLongtermBenefits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesLineItems" xlink:to="ifrs-full_OtherLongtermBenefits" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesLineItems" xlink:to="ifrs-full_InterestExpense" order="13" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/CommitmentsDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_CommitmentsDetailsTable" xlink:href="simecb-20241231.xsd#simecb_CommitmentsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems" xlink:to="simecb_CommitmentsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_CommitmentsDetailsTable" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_CommitmentsDetailsTable" xlink:to="ifrs-full_GeographicalAreasAxis" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_NRGCurtailmentSolutionsIncMember" xlink:href="simecb-20241231.xsd#simecb_NRGCurtailmentSolutionsIncMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_NRGCurtailmentSolutionsIncMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_NewcommMember" xlink:href="simecb-20241231.xsd#simecb_NewcommMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_NewcommMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ENELTRADINGBRASILSAMember" xlink:href="simecb-20241231.xsd#simecb_ENELTRADINGBRASILSAMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_ENELTRADINGBRASILSAMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CESPAURENMember" xlink:href="simecb-20241231.xsd#simecb_CESPAURENMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_CESPAURENMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AESMember" xlink:href="simecb-20241231.xsd#simecb_AESMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_AESMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_SQUADRAMember" xlink:href="simecb-20241231.xsd#simecb_SQUADRAMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="simecb_SQUADRAMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BottomOfRangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RangeDomain" xlink:to="ifrs-full_BottomOfRangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TopOfRangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RangeDomain" xlink:to="ifrs-full_TopOfRangeMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_NewcomMember" xlink:href="simecb-20241231.xsd#simecb_NewcomMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_GeographicalAreasDomain" xlink:to="simecb_NewcomMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AMRICAMember" xlink:href="simecb-20241231.xsd#simecb_AMRICAMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_GeographicalAreasDomain" xlink:to="simecb_AMRICAMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ScenarioForecastsMember" xlink:href="simecb-20241231.xsd#simecb_ScenarioForecastsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain" xlink:to="simecb_ScenarioForecastsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ContractTerm" xlink:href="simecb-20241231.xsd#simecb_ContractTerm"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems" xlink:to="simecb_ContractTerm" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RecognizedIncome" xlink:href="simecb-20241231.xsd#simecb_RecognizedIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems" xlink:to="simecb_RecognizedIncome" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductionSupplies" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProductionSupplies"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems" xlink:to="ifrs-full_ProductionSupplies" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_BudgetExpense" xlink:href="simecb-20241231.xsd#simecb_BudgetExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems" xlink:to="simecb_BudgetExpense" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CommitingToPay" xlink:href="simecb-20241231.xsd#simecb_CommitingToPay"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems" xlink:to="simecb_CommitingToPay" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems" xlink:to="ifrs-full_TradeAndOtherPayables" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CostOfPurchasedEnergySold" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CostOfPurchasedEnergySold"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems" xlink:to="ifrs-full_CostOfPurchasedEnergySold" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PayablesForPurchaseOfEnergy" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PayablesForPurchaseOfEnergy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems" xlink:to="ifrs-full_PayablesForPurchaseOfEnergy" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems" xlink:to="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies" order="8" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/SubsequentEventsDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_SubsequentEventsDetailsTable" xlink:href="simecb-20241231.xsd#simecb_SubsequentEventsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:to="simecb_SubsequentEventsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_SubsequentEventsDetailsTable" xlink:to="ifrs-full_RangeAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TopOfRangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RangeDomain" xlink:to="ifrs-full_TopOfRangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BottomOfRangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RangeDomain" xlink:to="ifrs-full_BottomOfRangeMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PreliminaryTariffRate" xlink:href="simecb-20241231.xsd#simecb_PreliminaryTariffRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:to="simecb_PreliminaryTariffRate" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CustomsAndBorderProtectionIssued" xlink:href="simecb-20241231.xsd#simecb_CustomsAndBorderProtectionIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:to="simecb_CustomsAndBorderProtectionIssued" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CustomsAndBorderProtectionIssuedRate" xlink:href="simecb-20241231.xsd#simecb_CustomsAndBorderProtectionIssuedRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:to="simecb_CustomsAndBorderProtectionIssuedRate" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PaymentAmount" xlink:href="simecb-20241231.xsd#simecb_PaymentAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:to="simecb_PaymentAmount" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PreliminaryTariffDumpingRate" xlink:href="simecb-20241231.xsd#simecb_PreliminaryTariffDumpingRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:to="simecb_PreliminaryTariffDumpingRate" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FinalAndDefinitiveRate" xlink:href="simecb-20241231.xsd#simecb_FinalAndDefinitiveRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:to="simecb_FinalAndDefinitiveRate" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FederalRatePercentage" xlink:href="simecb-20241231.xsd#simecb_FederalRatePercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:to="simecb_FederalRatePercentage" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FinalAntidumpingRate" xlink:href="simecb-20241231.xsd#simecb_FinalAntidumpingRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:to="simecb_FinalAntidumpingRate" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PercentageOfFinalResult" xlink:href="simecb-20241231.xsd#simecb_PercentageOfFinalResult"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:to="simecb_PercentageOfFinalResult" order="8" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gsimec.com.mx/role/DocumentAndEntityInformation" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationLineItems" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentInformationLineItems"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationTable" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="ifrs-full_ClassesOfShareCapitalAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfShareCapitalAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="dei_DocumentInformationTable" xlink:to="ifrs-full_ClassesOfShareCapitalAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfShareCapitalDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfShareCapitalDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ClassesOfShareCapitalAxis" xlink:to="ifrs-full_ClassesOfShareCapitalDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfShareCapitalDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfShareCapitalDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ClassesOfShareCapitalAxis" xlink:to="ifrs-full_ClassesOfShareCapitalDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressesAddressTypeAxis" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AddressTypeDomain" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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/2024/dei-2024.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="simecb_AmericanDepositarySharesMember" xlink:href="simecb-20241231.xsd#simecb_AmericanDepositarySharesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfShareCapitalDomain" xlink:to="simecb_AmericanDepositarySharesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_SeriesBCommonStockMember" xlink:href="simecb-20241231.xsd#simecb_SeriesBCommonStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfShareCapitalDomain" xlink:to="simecb_SeriesBCommonStockMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_BusinessContactMember" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentRegistrationStatement" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentAnnualReport" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentTransitionReport" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentShellCompanyReport" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFileNumber" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine1" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine2" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCityOrTown" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCountry" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressPostalZipCode" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_ContactPersonnelName" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_CityAreaCode" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_LocalPhoneNumber" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_ContactPersonnelEmailAddress" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_Security12bTitle" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_TradingSymbol" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_SecurityExchangeName" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_NoTradingSymbolFlag" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_NoTradingSymbolFlag"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_NoTradingSymbolFlag" order="23" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCommonStockSharesOutstanding" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="24" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityWellKnownSeasonedIssuer" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="25" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityVoluntaryFilers" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="26" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="27" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityInteractiveDataCurrent" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="28" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="29" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="30" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_IcfrAuditorAttestationFlag" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="31" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFinStmtErrorCorrectionFlag" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentFinStmtErrorCorrectionFlag"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFinStmtErrorCorrectionFlag" order="32" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentAccountingStandard" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="33" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityShellCompany" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="34" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorFirmId" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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="35" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorOpinionTextBlock" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AuditorOpinionTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorOpinionTextBlock" order="36" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorName" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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/2024/dei-2024.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"/>
  </definitionLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>15
<FILENAME>simecb-20241231_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: Thu May 15 10:01:06 UTC 2025 -->
<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#negatedLabel" roleURI="http://www.xbrl.org/2009/role/negatedLabel"/>
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" roleURI="http://www.xbrl.org/2009/role/netLabel"/>
  <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"/>
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel" roleURI="http://www.xbrl.org/2009/role/negatedTotalLabel"/>
  <labelLink xlink:role="http://www.xbrl.org/2003/role/link" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfShareCapitalAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfShareCapitalAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfShareCapitalAxis_lbl" xml:lang="en-US">Classes of share capital [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfShareCapitalAxis" xlink:to="ifrs-full_ClassesOfShareCapitalAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="simecb_ActiveNotCirculatingin" xlink:href="simecb-20241231.xsd#simecb_ActiveNotCirculatingin"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="simecb_ActiveNotCirculatingin_lbl" xml:lang="en-US">Total of active not circulating</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ActiveNotCirculatingin" xlink:to="simecb_ActiveNotCirculatingin_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Assets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_GrossProfit" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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 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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProfitLoss_lbl0" xml:lang="en-US">Net income 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProfitLoss_lbl1" 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_lbl1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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 income for the year.</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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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 for the year</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 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_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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) 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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 (provided) 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashAndCashEquivalents_lbl1" xml:lang="en-US">Total</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/terseLabel" xlink:label="ifrs-full_CashAndCashEquivalents_lbl2" 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_lbl2"/>
    <loc xlink:type="locator" xlink:label="simecb_NatureOfBusinessAbstract" xlink:href="simecb-20241231.xsd#simecb_NatureOfBusinessAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NatureOfBusinessAbstract_lbl" xml:lang="en-US">Nature of Business [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NatureOfBusinessAbstract" xlink:to="simecb_NatureOfBusinessAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_SignificantEventsAbstract" xlink:href="simecb-20241231.xsd#simecb_SignificantEventsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SignificantEventsAbstract_lbl" xml:lang="en-US">Significant Events [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SignificantEventsAbstract" xlink:to="simecb_SignificantEventsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract_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="ifrs-full_DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract" xlink:to="ifrs-full_DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NotesAndOtherExplanatoryInformationAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NotesAndOtherExplanatoryInformationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NotesAndOtherExplanatoryInformationAbstract_lbl" xml:lang="en-US">Basis of Preparation and Presentation of the Consolidated Financial Statements [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NotesAndOtherExplanatoryInformationAbstract" xlink:to="ifrs-full_NotesAndOtherExplanatoryInformationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_CriticalAccountingJudgmentsAndKeySourcesOfEstimatesAbstract" xlink:href="simecb-20241231.xsd#simecb_CriticalAccountingJudgmentsAndKeySourcesOfEstimatesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CriticalAccountingJudgmentsAndKeySourcesOfEstimatesAbstract_lbl" xml:lang="en-US">Critical Accounting Judgments and Key Sources of Estimates [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CriticalAccountingJudgmentsAndKeySourcesOfEstimatesAbstract" xlink:to="simecb_CriticalAccountingJudgmentsAndKeySourcesOfEstimatesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashAndCashEquivalentsAbstract_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="ifrs-full_CashAndCashEquivalentsAbstract" xlink:to="ifrs-full_CashAndCashEquivalentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashEquivalentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashEquivalentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashEquivalentsAbstract_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="ifrs-full_CashEquivalentsAbstract" xlink:to="ifrs-full_CashEquivalentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherReceivablesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherReceivablesAbstract_lbl" xml:lang="en-US">Trade Receivables Net [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:to="ifrs-full_TradeAndOtherReceivablesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TradeAndOtherReceivablesAbstract_lbl0" xml:lang="en-US">Accounts receivable:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:to="ifrs-full_TradeAndOtherReceivablesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PastDueStatusAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PastDueStatusAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PastDueStatusAxis_lbl" xml:lang="en-US">Past due status [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PastDueStatusAxis" xlink:to="ifrs-full_PastDueStatusAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract_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="ifrs-full_ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract" xlink:to="ifrs-full_ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AllowanceAccountForCreditLossesofFinancialAssets" xlink:href="simecb-20241231.xsd#simecb_AllowanceAccountForCreditLossesofFinancialAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="simecb_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="simecb_AllowanceAccountForCreditLossesofFinancialAssets" xlink:to="simecb_AllowanceAccountForCreditLossesofFinancialAssets_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="simecb_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="simecb_AllowanceAccountForCreditLossesofFinancialAssets" xlink:to="simecb_AllowanceAccountForCreditLossesofFinancialAssets_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeTaxesPaidRefundAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncomeTaxesPaidRefundAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncomeTaxesPaidRefundAbstract_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="ifrs-full_IncomeTaxesPaidRefundAbstract" xlink:to="ifrs-full_IncomeTaxesPaidRefundAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTaxAssetsCurrent" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentTaxAssetsCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CurrentTaxAssetsCurrent_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_CurrentTaxAssetsCurrent" xlink:to="ifrs-full_CurrentTaxAssetsCurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentTaxAssetsCurrent_lbl0" 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_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfInventoriesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfInventoriesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfInventoriesAbstract_lbl" xml:lang="en-US">Inventories [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfInventoriesAbstract" xlink:to="ifrs-full_ClassesOfInventoriesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract_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="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" xlink:to="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Inventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Inventories"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Inventories_lbl" 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_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_Inventories_lbl0" 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_Inventories_lbl1" xml:lang="en-US">Short term 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"/>
    <loc xlink:type="locator" xlink:label="simecb_GrossNoncurrentInventories" xlink:href="simecb-20241231.xsd#simecb_GrossNoncurrentInventories"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="simecb_GrossNoncurrentInventories_lbl" xml:lang="en-US">Long-term inventories, gross</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="ifrs-full_NoncurrentInventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentInventories"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_NoncurrentInventories_lbl" 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_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NoncurrentInventories_lbl0" 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NoncurrentInventories_lbl1" xml:lang="en-US">Long term 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"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PropertyPlantAndEquipmentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PropertyPlantAndEquipmentAbstract_lbl" xml:lang="en-US">Property, Plant and Equipment [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipmentAbstract" xlink:to="ifrs-full_PropertyPlantAndEquipmentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_PropertyPlantAndEquipment_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_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_PropertyPlantAndEquipment_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_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_PropertyPlantAndEquipment_lbl1" 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_lbl1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_OtherPropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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 at beginning of year</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 at end of year</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="ifrs-full_DisclosureOfFinancialInstrumentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialInstrumentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsAbstract_lbl" xml:lang="en-US">Investments in Financial Instruments [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinancialInstrumentsAbstract" xlink:to="ifrs-full_DisclosureOfFinancialInstrumentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnFinancialInstrumentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnFinancialInstrumentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesOnFinancialInstrumentsAbstract_lbl" xml:lang="en-US">Schedule of investments in financial instruments [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnFinancialInstrumentsAbstract" xlink:to="ifrs-full_GainsLossesOnFinancialInstrumentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsAbstract_lbl" xml:lang="en-US">Intangible and Other Long-Term Assets [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsAbstract" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Beginning Balance</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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl0" xml:lang="en-US">Ending Balance</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"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsAbstract_lbl" xml:lang="en-US">Short-Term Debt [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsAbstract" xlink:to="ifrs-full_BorrowingsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayablesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherPayablesAbstract_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="ifrs-full_TradeAndOtherPayablesAbstract" xlink:to="ifrs-full_TradeAndOtherPayablesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities" xlink:href="simecb-20241231.xsd#simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" 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_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract_lbl" xml:lang="en-US">Employee Benefits [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:to="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitObligationAtPresentValue" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DefinedBenefitObligationAtPresentValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" 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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DefinedBenefitObligationAtPresentValue_lbl0" xml:lang="en-US">Obligated to pay</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"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilityAssetOfDefinedBenefitPlans" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilityAssetOfDefinedBenefitPlans"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" 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="ifrs-full_DefinedBenefitPlansAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_NetDefinedBenefitLiabilityAssetAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NetDefinedBenefitLiabilityAssetAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NetDefinedBenefitLiabilityAssetAxis_lbl" xml:lang="en-US">Net defined benefit liability (asset) [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NetDefinedBenefitLiabilityAssetAxis" xlink:to="ifrs-full_NetDefinedBenefitLiabilityAssetAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_NetCostForThePeriod" xlink:href="simecb-20241231.xsd#simecb_NetCostForThePeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" 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="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract_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="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract" xlink:to="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDefinedBenefitPlansAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract_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="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DefinedBenefitObligationAtPresentValues" xlink:href="simecb-20241231.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_FinaIProfitandLossEmployeeBenefits" xlink:href="simecb-20241231.xsd#simecb_FinaIProfitandLossEmployeeBenefits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" 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="ifrs-full_DeferredTaxExpenseIncomeAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxExpenseIncomeAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxExpenseIncomeAbstract_lbl" xml:lang="en-US">Income Taxes [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxExpenseIncomeAbstract" xlink:to="ifrs-full_DeferredTaxExpenseIncomeAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DeferredTaxExpenseIncomeAbstract_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_DeferredTaxExpenseIncomeAbstract" xlink:to="ifrs-full_DeferredTaxExpenseIncomeAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract_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="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:to="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" xlink:href="simecb-20241231.xsd#simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses_lbl" xml:lang="en-US">Income tax expense</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_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_DeferredTaxLiabilityAsset" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxLiabilityAsset"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_DeferredTaxLiabilityAsset_lbl" xml:lang="en-US">Total deferred tax assets</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_EquityAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAbstract_lbl" xml:lang="en-US">Stockholders&apos; Equity [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_EquityAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_EquityAbstract_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_EquityAbstract" xlink:to="ifrs-full_EquityAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapitalAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IssuedCapitalAbstract_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="ifrs-full_IssuedCapitalAbstract" xlink:to="ifrs-full_IssuedCapitalAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ShareCapitalShares" xlink:href="simecb-20241231.xsd#simecb_ShareCapitalShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" 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-20241231.xsd#simecb_ShareCapitalAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTotalLabel" 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="ifrs-full_NumberOfSharesIssued" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NumberOfSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_NumberOfSharesIssued_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_NumberOfSharesIssued" xlink:to="ifrs-full_NumberOfSharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_IssuedCapital_lbl" xml:lang="en-US">Total amount</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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IssuedCapital_lbl0" 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_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReconciliationOfNumberOfSharesOutstandingAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReconciliationOfNumberOfSharesOutstandingAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ReconciliationOfNumberOfSharesOutstandingAbstract_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="ifrs-full_ReconciliationOfNumberOfSharesOutstandingAbstract" xlink:to="ifrs-full_ReconciliationOfNumberOfSharesOutstandingAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesOutstanding" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_NonControllingInterestAbstract" xlink:href="simecb-20241231.xsd#simecb_NonControllingInterestAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NonControllingInterestAbstract_lbl" xml:lang="en-US">Non-Controlling Interest [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NonControllingInterestAbstract" xlink:to="simecb_NonControllingInterestAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfControllingAndNonControllingInterestAbstract" xlink:href="simecb-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_OtherComprehensiveIncomeAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncomeAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherComprehensiveIncomeAbstract_lbl" xml:lang="en-US">Other Comprehensive Income (Loss) [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="ifrs-full_OtherComprehensiveIncomeAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherComprehensiveIncomeAbstract_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_OtherComprehensiveIncomeAbstract" xlink:to="ifrs-full_OtherComprehensiveIncomeAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis_lbl" xml:lang="en-US">Investments in equity instruments designated at fair value through other comprehensive income [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis" xlink:to="ifrs-full_InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RelatedPartyTransactionsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RelatedPartyTransactionsAbstract_lbl" xml:lang="en-US">Transactions and Balances with Related Parties [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RelatedPartyTransactionsAbstract" xlink:to="ifrs-full_RelatedPartyTransactionsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ExpenseByNatureAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ExpenseByNatureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ExpenseByNatureAbstract_lbl" xml:lang="en-US">Cost of Sales and Expenses by their Nature [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpenseByNatureAbstract" xlink:to="ifrs-full_ExpenseByNatureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductsAndServicesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_SellingGeneralAndAdministrativeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SellingGeneralAndAdministrativeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_SellingGeneralAndAdministrativeExpense_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="ifrs-full_SellingGeneralAndAdministrativeExpense" xlink:to="ifrs-full_SellingGeneralAndAdministrativeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherIncomeExpensesNetAbstract" xlink:href="simecb-20241231.xsd#simecb_OtherIncomeExpensesNetAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OtherIncomeExpensesNetAbstract_lbl" xml:lang="en-US">Other Income (Expenses), Net [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherIncomeExpensesNetAbstract" xlink:to="simecb_OtherIncomeExpensesNetAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfOtherIncomeExpensesNetAbstract" xlink:href="simecb-20241231.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="ifrs-full_OtherExpenseByFunction" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherExpenseByFunction"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_OtherExpenseByFunction_lbl" xml:lang="en-US">Other expenses</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="ifrs-full_OtherIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTotalLabel" 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="ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract_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="ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract" xlink:to="ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ChangeInValueOfForeignCurrencyBasisSpreadsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ChangeInValueOfForeignCurrencyBasisSpreadsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ChangeInValueOfForeignCurrencyBasisSpreadsAbstract_lbl" xml:lang="en-US">Schedule of Book Value of 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="ifrs-full_ChangeInValueOfForeignCurrencyBasisSpreadsAbstract" xlink:to="ifrs-full_ChangeInValueOfForeignCurrencyBasisSpreadsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract_lbl" xml:lang="en-US">Schedule of Additional Bank Lines of Credit that Company Has Disposal to Reduce Liquidity Risk [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract" xlink:to="ifrs-full_DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfOperatingSegmentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsAbstract_lbl" xml:lang="en-US">Financial Information by Segments [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsAbstract" xlink:to="ifrs-full_DisclosureOfOperatingSegmentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfContingentLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesAbstract_lbl" xml:lang="en-US">Contingencies [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfContingentLiabilitiesAbstract" xlink:to="ifrs-full_DisclosureOfContingentLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CapitalCommitmentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CapitalCommitmentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CapitalCommitmentsAbstract_lbl" xml:lang="en-US">Commitments [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CapitalCommitmentsAbstract" xlink:to="ifrs-full_CapitalCommitmentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract_lbl" xml:lang="en-US">Subsequent Events [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract" xlink:to="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfFinancialPositionAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US">Consolidated Financial Statements Issuance [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_StatementOfFinancialPositionAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties_lbl0" xml:lang="en-US">Total short term</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"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherReceivables_lbl" xml:lang="en-US">Other receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherReceivables" xlink:to="ifrs-full_OtherReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentPrepaidExpenses" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_NoncurrentReceivablesDueFromRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NoncurrentReceivablesDueFromRelatedParties_lbl0" 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_NoncurrentReceivablesDueFromRelatedParties" xlink:to="ifrs-full_NoncurrentReceivablesDueFromRelatedParties_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_NonCurrentLoansToRelatedParties" xlink:href="simecb-20241231.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_NonCurrentLoansToRelatedParties_lbl0" 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_NonCurrentLoansToRelatedParties" xlink:to="simecb_NonCurrentLoansToRelatedParties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="simecb_NonCurrentLoansToRelatedParties_lbl1" xml:lang="en-US">Loan interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NonCurrentLoansToRelatedParties" xlink:to="simecb_NonCurrentLoansToRelatedParties_lbl1"/>
    <loc xlink:type="locator" xlink:label="simecb_InvestmentsInFinancialInstruments" xlink:href="simecb-20241231.xsd#simecb_InvestmentsInFinancialInstruments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_InvestmentsInFinancialInstruments_lbl" xml:lang="en-US">Investments in financial instruments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InvestmentsInFinancialInstruments" xlink:to="simecb_InvestmentsInFinancialInstruments_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" 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"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAndLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ShorttermBorrowings_lbl0" xml:lang="en-US">Bonds not exchanged</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"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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 accounts payable and 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_OtherCurrentPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherCurrentPayables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherCurrentPayables_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_OtherCurrentPayables" xlink:to="ifrs-full_OtherCurrentPayables_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTaxLiabilitiesCurrent" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentTaxLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentTaxLiabilitiesCurrent_lbl" xml:lang="en-US">Income tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxLiabilitiesCurrent" xlink:to="ifrs-full_CurrentTaxLiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_DeferredTaxLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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">Deferred income tax</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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DeferredTaxLiabilities_lbl0" 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_DeferredTaxLiabilities" xlink:to="ifrs-full_DeferredTaxLiabilities_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherNoncurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherNoncurrentLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherNoncurrentLiabilities_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_OtherNoncurrentLiabilities" xlink:to="ifrs-full_OtherNoncurrentLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ContingenciesAndCommitments" xlink:href="simecb-20241231.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_AdditionalPaidinCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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">Reserve for repurchase and recoloration of shares</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="ifrs-full_AccumulatedOtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AccumulatedOtherComprehensiveIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncome_lbl" xml:lang="en-US">Accumulated Other comprehensive income (loss), net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccumulatedOtherComprehensiveIncome" xlink:to="ifrs-full_AccumulatedOtherComprehensiveIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Revenue" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherOperatingIncomeExpense_lbl0" 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_OtherOperatingIncomeExpense" xlink:to="ifrs-full_OtherOperatingIncomeExpense_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForInterestIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForInterestIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdjustmentsForInterestIncome_lbl" xml:lang="en-US">Interest income and dividends</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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_AdjustmentsForInterestIncome_lbl0" 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_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax_lbl" xml:lang="en-US">Gain (Loss) on financial instruments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax" xlink:to="ifrs-full_GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax_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_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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">Other stock instruments</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="ifrs-full_ProfitLossAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProfitLossAbstract_lbl" xml:lang="en-US">Net income attributable to:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossAbstract" xlink:to="ifrs-full_ProfitLossAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossAttributableToOwnersOfParent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent_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_ProfitLossAttributableToOwnersOfParent" xlink:to="ifrs-full_ProfitLossAttributableToOwnersOfParent_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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">Non-controlling interest</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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProfitLossAttributableToNoncontrollingInterests_lbl0" 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_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComprehensiveIncomeAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ComprehensiveIncomeAbstract_lbl" xml:lang="en-US">Comprehensive income for the year attributable to:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncomeAbstract" xlink:to="ifrs-full_ComprehensiveIncomeAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_EarningsPerShareAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EarningsPerShareAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_EarningsPerShareAbstract_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_EarningsPerShareAbstract" xlink:to="ifrs-full_EarningsPerShareAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WeightedAverageShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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">Earnings per share for net income for the year attributable to controlling interest (expressed in pesos) (in Pesos per share and Dollars 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_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax_lbl" 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_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_AdjustmentsForInterestExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_AdjustmentsForIncomeTaxExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForIncomeTaxExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense_lbl" xml:lang="en-US">Income tax</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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense_lbl0" 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense_lbl1" xml:lang="en-US">Total tax</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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense_lbl2" 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_lbl2"/>
    <loc xlink:type="locator" xlink:label="simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:href="simecb-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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">Decrease (Increase) 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-20241231.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&#8217; 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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">Decrease (Increase) 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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">(Decrease) Increase 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-20241231.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">Increase (Decrease) in Related parties&#8217; 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_AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes" xlink:href="simecb-20241231.xsd#simecb_AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes_lbl" xml:lang="en-US">Increase (Decrease) 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_AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes" xlink:to="simecb_AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_InterestReceivedClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_CashAdvancesAndLoansFromRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAdvancesAndLoansFromRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CashAdvancesAndLoansFromRelatedParties_lbl" xml:lang="en-US">Loan from related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAdvancesAndLoansFromRelatedParties" xlink:to="ifrs-full_CashAdvancesAndLoansFromRelatedParties_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" 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"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdministrativeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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/2003/role/terseLabel" 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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" 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"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_InterestExpense_lbl0" xml:lang="en-US">Interest paid (in Pesos)</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"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_lbl" xml:lang="en-US">(Gain) Loss in financial instruments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:to="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_lbl0" xml:lang="en-US">Loss on financial instruments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:to="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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="ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Acquisition of other equity instruments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" xlink:to="ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_GainLossOnFinancialInstruments" xlink:href="simecb-20241231.xsd#simecb_GainLossOnFinancialInstruments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="simecb_GainLossOnFinancialInstruments_lbl" xml:lang="en-US">Gain (Loss) on financial instruments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GainLossOnFinancialInstruments" xlink:to="simecb_GainLossOnFinancialInstruments_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_RepurchaseAndPlacementOfOwnCapitalStocksNet" xlink:href="simecb-20241231.xsd#simecb_RepurchaseAndPlacementOfOwnCapitalStocksNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="simecb_RepurchaseAndPlacementOfOwnCapitalStocksNet_lbl" 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="simecb_RepurchaseAndPlacementOfOwnCapitalStocksNet" xlink:to="simecb_RepurchaseAndPlacementOfOwnCapitalStocksNet_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestPaidClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestPaidClassifiedAsFinancingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_InterestPaidClassifiedAsFinancingActivities_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_InterestPaidClassifiedAsFinancingActivities" xlink:to="ifrs-full_InterestPaidClassifiedAsFinancingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_BusinessContactMember" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_BusinessContactMember" xlink:to="dei_BusinessContactMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AmericanDepositarySharesMember" xlink:href="simecb-20241231.xsd#simecb_AmericanDepositarySharesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AmericanDepositarySharesMember_lbl" xml:lang="en-US">American Depositary Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmericanDepositarySharesMember" xlink:to="simecb_AmericanDepositarySharesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_SeriesBCommonStockMember" xlink:href="simecb-20241231.xsd#simecb_SeriesBCommonStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_SeriesBCommonStockMember_lbl" xml:lang="en-US">Series B Common Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SeriesBCommonStockMember" xlink:to="simecb_SeriesBCommonStockMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_SeriesBCommonStockMember_lbl0" xml:lang="en-US">Series B Common Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SeriesBCommonStockMember" xlink:to="simecb_SeriesBCommonStockMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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">Reserve repurchase and recoloration of shares</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_AccumulatedOtherComprehensiveIncomelossNetMember" xlink:href="simecb-20241231.xsd#simecb_AccumulatedOtherComprehensiveIncomelossNetMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AccumulatedOtherComprehensiveIncomelossNetMember_lbl" xml:lang="en-US">Accumulated Other comprehensive income (loss), net (Note 19)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AccumulatedOtherComprehensiveIncomelossNetMember" xlink:to="simecb_AccumulatedOtherComprehensiveIncomelossNetMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TotalControllingInterestMember" xlink:href="simecb-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations_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="ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations" xlink:to="ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory_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="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory" xlink:to="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_SubsidiariesEstablishedInMexicoAbstract" xlink:href="simecb-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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</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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_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="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment" xlink:to="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory_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="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory" xlink:to="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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_Cash" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Cash"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_Cash_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_Cash" xlink:to="ifrs-full_Cash_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CashEquivalents_lbl" xml:lang="en-US">Cash equivalents (1)</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"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory" xlink:href="simecb-20241231.xsd#simecb_DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory_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_DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory" xlink:to="simecb_DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinancialAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_DisclosureOfAllowanceForCreditLossesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAllowanceForCreditLossesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfAllowanceForCreditLossesExplanatory_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="ifrs-full_DisclosureOfAllowanceForCreditLossesExplanatory" xlink:to="ifrs-full_DisclosureOfAllowanceForCreditLossesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AllowanceAccountForCreditLossesProvisions" xlink:href="simecb-20241231.xsd#simecb_AllowanceAccountForCreditLossesProvisions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AllowanceAccountForCreditLossesProvisions_lbl" xml:lang="en-US">Provisions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AllowanceAccountForCreditLossesProvisions" xlink:to="simecb_AllowanceAccountForCreditLossesProvisions_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfRecoverableTaxesExplanatory" xlink:href="simecb-20241231.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-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax_lbl" xml:lang="en-US">Income Tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax" xlink:to="ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherAssetsRecoverable" xlink:href="simecb-20241231.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_DisclosureOfInventoriesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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="simecb_CurrentInventoryAbstract" xlink:href="simecb-20241231.xsd#simecb_CurrentInventoryAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CurrentInventoryAbstract_lbl" xml:lang="en-US">Current inventory:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CurrentInventoryAbstract" xlink:to="simecb_CurrentInventoryAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinishedGoods" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies_lbl0" xml:lang="en-US">Suppliers amount</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"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SpareParts" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_CokeInventories" xlink:href="simecb-20241231.xsd#simecb_CokeInventories"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CokeInventories_lbl" xml:lang="en-US">Coke</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CokeInventories" xlink:to="simecb_CokeInventories_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_CokeInventories_lbl0" xml:lang="en-US">Coke inventory on hand</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CokeInventories" xlink:to="simecb_CokeInventories_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_SparePartsInventories" xlink:href="simecb-20241231.xsd#simecb_SparePartsInventories"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_SparePartsInventories_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_SparePartsInventories" xlink:to="simecb_SparePartsInventories_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_RollersInventories" xlink:href="simecb-20241231.xsd#simecb_RollersInventories"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_RollersInventories_lbl" xml:lang="en-US">Rollers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RollersInventories" xlink:to="simecb_RollersInventories_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_FinishedGoodsInventories" xlink:href="simecb-20241231.xsd#simecb_FinishedGoodsInventories"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_FinishedGoodsInventories_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_FinishedGoodsInventories" xlink:to="simecb_FinishedGoodsInventories_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets_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_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets_lbl0" 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_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets_lbl" 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_DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets" xlink:to="ifrs-full_DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory_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="ifrs-full_DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_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="ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" xlink:to="ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialInstrumentsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsExplanatory_lbl" xml:lang="en-US">Investments in financial instruments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinancialInstrumentsExplanatory" xlink:to="ifrs-full_DisclosureOfFinancialInstrumentsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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 Investments in Financial Instruments</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="ifrs-full_OtherNoncurrentFinancialAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherNoncurrentFinancialAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherNoncurrentFinancialAssets_lbl" xml:lang="en-US">Other stock instruments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherNoncurrentFinancialAssets" xlink:to="ifrs-full_OtherNoncurrentFinancialAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_DisclosureOfIntangibleAssetsAndGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsAndGoodwillExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsAndGoodwillExplanatory_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="ifrs-full_DisclosureOfIntangibleAssetsAndGoodwillExplanatory" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsAndGoodwillExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherIntangibleAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherIntangibleAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherIntangibleAssets_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_OtherIntangibleAssets" xlink:to="ifrs-full_OtherIntangibleAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_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="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_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_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CancellationsAmount" xlink:href="simecb-20241231.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_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_DisclosureOfBorrowingsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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 accounts payable and 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="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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 Employee Benefits Liability</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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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</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-20241231.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="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock" xlink:href="simecb-20241231.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 Net Cost for the Period Booked in Profit and loss</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="simecb_ServiceCost" xlink:href="simecb-20241231.xsd#simecb_ServiceCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ServiceCost_lbl" xml:lang="en-US">Service cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ServiceCost" xlink:to="simecb_ServiceCost_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_DisclosureOfDefinedBenefitPlansExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDefinedBenefitPlansExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfDefinedBenefitPlansExplanatory_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_DisclosureOfDefinedBenefitPlansExplanatory" xlink:to="ifrs-full_DisclosureOfDefinedBenefitPlansExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_ChangesInProjectedNetLiabilitiesAbstract" xlink:href="simecb-20241231.xsd#simecb_ChangesInProjectedNetLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ChangesInProjectedNetLiabilitiesAbstract_lbl" xml:lang="en-US">Changes in projected net liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ChangesInProjectedNetLiabilitiesAbstract" xlink:to="simecb_ChangesInProjectedNetLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_InitialProfitandLossEmployeeBenefits" xlink:href="simecb-20241231.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-20241231.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-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_DefinedBenefitsObligationsDBO" xlink:href="simecb-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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</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_CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_lbl" xml:lang="en-US">Income tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" xlink:to="ifrs-full_CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_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_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" xlink:to="ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock" xlink:href="simecb-20241231.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-20241231.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-20241231.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-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_ApplicableTaxRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised_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="ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" xlink:to="ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDeferredTaxesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDeferredTaxesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfDeferredTaxesExplanatory_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_DisclosureOfDeferredTaxesExplanatory" xlink:to="ifrs-full_DisclosureOfDeferredTaxesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxAssetsAndLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxAssetsAndLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DeferredTaxAssetsAndLiabilitiesAbstract_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_DeferredTaxAssetsAndLiabilitiesAbstract" xlink:to="ifrs-full_DeferredTaxAssetsAndLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NetDeferredTaxLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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">Total 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_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory_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_DisclosureOfReservesAndOtherEquityInterestExplanatory" xlink:to="ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIssuedCapitalExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIssuedCapitalExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfIssuedCapitalExplanatory_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_DisclosureOfIssuedCapitalExplanatory" xlink:to="ifrs-full_DisclosureOfIssuedCapitalExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_FixedCapitalShares" xlink:href="simecb-20241231.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"/>
    <loc xlink:type="locator" xlink:label="simecb_VariableCapitalShares" xlink:href="simecb-20241231.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_EffectOfRestatementAmount" xlink:href="simecb-20241231.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_DisclosureOfClassesOfShareCapitalExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfClassesOfShareCapitalExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfClassesOfShareCapitalExplanatory_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_DisclosureOfClassesOfShareCapitalExplanatory" xlink:to="ifrs-full_DisclosureOfClassesOfShareCapitalExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries" xlink:href="simecb-20241231.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_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory_lbl" xml:lang="en-US">Other comprehensive income (loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory" xlink:to="ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfOtherComprehensiveIncomeLossExplanatory" xlink:href="simecb-20241231.xsd#simecb_DisclosureOfOtherComprehensiveIncomeLossExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DisclosureOfOtherComprehensiveIncomeLossExplanatory_lbl" xml:lang="en-US">Schedule of Other Comprehensive Income (Loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfOtherComprehensiveIncomeLossExplanatory" xlink:to="simecb_DisclosureOfOtherComprehensiveIncomeLossExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract_lbl" xml:lang="en-US">Items that will not be recycled to profit and loss:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract" xlink:to="ifrs-full_StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsOfOtherEquityInstruments" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PaymentsOfOtherEquityInstruments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_PaymentsOfOtherEquityInstruments_lbl" xml:lang="en-US">Other equity instruments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsOfOtherEquityInstruments" xlink:to="ifrs-full_PaymentsOfOtherEquityInstruments_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract_lbl" xml:lang="en-US">Items that can be recycled to profit and loss:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract" xlink:to="ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ConversionTranslationAdjustmentOnForeignSubsidiaries" xlink:href="simecb-20241231.xsd#simecb_ConversionTranslationAdjustmentOnForeignSubsidiaries"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ConversionTranslationAdjustmentOnForeignSubsidiaries_lbl" xml:lang="en-US">Conversion translation adjustment on foreign subsidiaries</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ConversionTranslationAdjustmentOnForeignSubsidiaries" xlink:to="simecb_ConversionTranslationAdjustmentOnForeignSubsidiaries_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherEquityInstrumentsAbstract" xlink:href="simecb-20241231.xsd#simecb_OtherEquityInstrumentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OtherEquityInstrumentsAbstract_lbl" xml:lang="en-US">Other equity instruments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherEquityInstrumentsAbstract" xlink:to="simecb_OtherEquityInstrumentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfRelatedPartyExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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_RevenueFromInterest" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="simecb_ManagementStaffAbstract" xlink:href="simecb-20241231.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="ifrs-full_GeneralAndAdministrativeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeneralAndAdministrativeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_GeneralAndAdministrativeExpense_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="ifrs-full_GeneralAndAdministrativeExpense" xlink:to="ifrs-full_GeneralAndAdministrativeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherRelatedPartiesAbstract" xlink:href="simecb-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock_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="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock" xlink:to="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ShortTermAbstract" xlink:href="simecb-20241231.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_LongTermAbstract" xlink:href="simecb-20241231.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="ifrs-full_NoncurrentReceivablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentReceivablesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NoncurrentReceivablesAbstract_lbl" xml:lang="en-US">Accounts receivable:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentReceivablesAbstract" xlink:to="ifrs-full_NoncurrentReceivablesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_LoansToRelatedPartiesAbstract" xlink:href="simecb-20241231.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="ifrs-full_AmountsReceivableRelatedPartyTransactions" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AmountsReceivableRelatedPartyTransactions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AmountsReceivableRelatedPartyTransactions_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_AmountsReceivableRelatedPartyTransactions" xlink:to="ifrs-full_AmountsReceivableRelatedPartyTransactions_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherCurrentPayablesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesAbstract_lbl" xml:lang="en-US">Accounts payable:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayablesAbstract" xlink:to="ifrs-full_TradeAndOtherCurrentPayablesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentPayablesToRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentPayablesToRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NoncurrentPayablesToRelatedParties_lbl" 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_NoncurrentPayablesToRelatedParties" xlink:to="ifrs-full_NoncurrentPayablesToRelatedParties_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract_lbl" xml:lang="en-US">Loans from related parties:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesToRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayablesToRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TradeAndOtherPayablesToRelatedParties_lbl" xml:lang="en-US">Loans from related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherPayablesToRelatedParties" xlink:to="ifrs-full_TradeAndOtherPayablesToRelatedParties_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmountsPayableRelatedPartyTransactions" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AmountsPayableRelatedPartyTransactions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AmountsPayableRelatedPartyTransactions_lbl" xml:lang="en-US">Related party total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmountsPayableRelatedPartyTransactions" xlink:to="ifrs-full_AmountsPayableRelatedPartyTransactions_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCostOfSalesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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 their nature</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="ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_RawMaterialsAndConsumablesUsed" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RawMaterialsAndConsumablesUsed"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_RawMaterialsAndConsumablesUsed_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="ifrs-full_RawMaterialsAndConsumablesUsed" xlink:to="ifrs-full_RawMaterialsAndConsumablesUsed_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_DisclosureOfExpensesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfExpensesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfExpensesExplanatory_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="ifrs-full_DisclosureOfExpensesExplanatory" xlink:to="ifrs-full_DisclosureOfExpensesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherFinanceCost" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherFinanceCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherFinanceCost_lbl" xml:lang="en-US">Cost from inventory sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherFinanceCost" xlink:to="ifrs-full_OtherFinanceCost_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_LandsTreatment" xlink:href="simecb-20241231.xsd#simecb_LandsTreatment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_LandsTreatment_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_LandsTreatment" xlink:to="simecb_LandsTreatment_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EmployeeBenefitsExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EmployeeBenefitsExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_EmployeeBenefitsExpense_lbl" xml:lang="en-US">Republic employee benefits provision</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EmployeeBenefitsExpense" xlink:to="ifrs-full_EmployeeBenefitsExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_OtherExpenseByNature" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherExpenseByNature"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherExpenseByNature_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_OtherExpenseByNature" xlink:to="ifrs-full_OtherExpenseByNature_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherIncomeAndOtherexpensesNet" xlink:href="simecb-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock_lbl" xml:lang="en-US">Schedule of Book Value of 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_ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock" xlink:to="simecb_ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ShortTermAsset" xlink:href="simecb-20241231.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 - 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-20241231.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 - 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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 Company has 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="ifrs-full_SecuredBankLoansReceived" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SecuredBankLoansReceived"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_SecuredBankLoansReceived_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="ifrs-full_SecuredBankLoansReceived" xlink:to="ifrs-full_SecuredBankLoansReceived_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BalancesWithBanks" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BalancesWithBanks"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_BalancesWithBanks_lbl" xml:lang="en-US">Draw balances</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BalancesWithBanks" xlink:to="ifrs-full_BalancesWithBanks_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_UndrawnBalances" xlink:href="simecb-20241231.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_DisclosureOfEntitysReportableSegmentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory_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_DisclosureOfEntitysReportableSegmentsExplanatory" xlink:to="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfOperatingSegmentsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsExplanatory_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="ifrs-full_DisclosureOfOperatingSegmentsExplanatory" xlink:to="ifrs-full_DisclosureOfOperatingSegmentsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AcquisitionsOfPropertyPlantAndEquipment" xlink:href="simecb-20241231.xsd#simecb_AcquisitionsOfPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AcquisitionsOfPropertyPlantAndEquipment_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="simecb_AcquisitionsOfPropertyPlantAndEquipment" xlink:to="simecb_AcquisitionsOfPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets" xlink:href="simecb-20241231.xsd#simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" 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_AllowanceAccountForCreditLossesAccountRecoveries" xlink:href="simecb-20241231.xsd#simecb_AllowanceAccountForCreditLossesAccountRecoveries"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="simecb_AllowanceAccountForCreditLossesAccountRecoveries_lbl" xml:lang="en-US">Account recoveries</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AllowanceAccountForCreditLossesAccountRecoveries" xlink:to="simecb_AllowanceAccountForCreditLossesAccountRecoveries_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AllowanceAccountForCreditLossesOfTranslationsEffects" xlink:href="simecb-20241231.xsd#simecb_AllowanceAccountForCreditLossesOfTranslationsEffects"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="simecb_AllowanceAccountForCreditLossesOfTranslationsEffects_lbl" xml:lang="en-US">Translations effects</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AllowanceAccountForCreditLossesOfTranslationsEffects" xlink:to="simecb_AllowanceAccountForCreditLossesOfTranslationsEffects_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower" xlink:href="simecb-20241231.xsd#simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower_lbl" xml:lang="en-US">Less, valuation allowance at the lower of cost or net realizable value.</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_PastServiceCostDefinedBenefitPlans" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PastServiceCostDefinedBenefitPlans"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" 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_DeferredTaxAssetsAllowanceForDoubtfulAccounts" xlink:href="simecb-20241231.xsd#simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts_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="simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts" xlink:to="simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DeferredTaxAssetsAdvancesFromCustomers" xlink:href="simecb-20241231.xsd#simecb_DeferredTaxAssetsAdvancesFromCustomers"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="simecb_DeferredTaxAssetsAdvancesFromCustomers_lbl" xml:lang="en-US">Advances from customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DeferredTaxAssetsAdvancesFromCustomers" xlink:to="simecb_DeferredTaxAssetsAdvancesFromCustomers_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_FixedCapitalAmount" xlink:href="simecb-20241231.xsd#simecb_FixedCapitalAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" 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_VariableCapitalAmount" xlink:href="simecb-20241231.xsd#simecb_VariableCapitalAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" 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_SaleOfScrap" xlink:href="simecb-20241231.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-20241231.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_ProfitsFromInventorySales" xlink:href="simecb-20241231.xsd#simecb_ProfitsFromInventorySales"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="simecb_ProfitsFromInventorySales_lbl" xml:lang="en-US">Profits from inventory sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ProfitsFromInventorySales" xlink:to="simecb_ProfitsFromInventorySales_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_RepublicAccountDebugging" xlink:href="simecb-20241231.xsd#simecb_RepublicAccountDebugging"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="simecb_RepublicAccountDebugging_lbl" xml:lang="en-US">Republic account debugging</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicAccountDebugging" xlink:to="simecb_RepublicAccountDebugging_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_GVAccountDebugging" xlink:href="simecb-20241231.xsd#simecb_GVAccountDebugging"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="simecb_GVAccountDebugging_lbl" xml:lang="en-US">GV Account debugging</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GVAccountDebugging" xlink:to="simecb_GVAccountDebugging_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherFinanceIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherFinanceIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_OtherFinanceIncome_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_OtherFinanceIncome" xlink:to="ifrs-full_OtherFinanceIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries1Member" xlink:href="simecb-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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_GasesIndustrialesDeAmericaSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_GasesIndustrialesDeAmericaSADeCVMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_GasesIndustrialesDeAmericaSADeCVMember_lbl" xml:lang="en-US">Gases Industriales de America, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GasesIndustrialesDeAmericaSADeCVMember" xlink:to="simecb_GasesIndustrialesDeAmericaSADeCVMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries29Member" xlink:href="simecb-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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_NonadjustingEventsMember" xlink:href="simecb-20241231.xsd#simecb_NonadjustingEventsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_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="simecb_NonadjustingEventsMember" xlink:to="simecb_NonadjustingEventsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BuildingsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MachineryMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FixturesAndFittingsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FixturesAndFittingsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_FixturesAndFittingsMember_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="ifrs-full_FixturesAndFittingsMember" xlink:to="ifrs-full_FixturesAndFittingsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" 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/2009/role/netLabel" xlink:label="ifrs-full_BottomOfRangeMember_lbl1" 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_lbl1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" 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/2009/role/netLabel" xlink:label="ifrs-full_TopOfRangeMember_lbl1" 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_lbl1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember_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="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember" xlink:to="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_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="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember" xlink:to="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LaterThanThreeMonthsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LaterThanThreeMonthsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_LaterThanThreeMonthsMember_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="ifrs-full_LaterThanThreeMonthsMember" xlink:to="ifrs-full_LaterThanThreeMonthsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GrossCarryingAmountMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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">Total from 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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" 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_GrossCarryingAmountMember_lbl2" xml:lang="en-US">Original Value [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_lbl2"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LandMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LandAndBuildingsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="simecb_FurnitureMixturesComputerMember" xlink:href="simecb-20241231.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, 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_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ConstructionInProgressMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ConstructionInProgressMember_lbl0" 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_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AccumulatedDepreciationAndAmortisationMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_AccumulatedAmortizationMember" xlink:href="simecb-20241231.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_RetirementBenefitsMember" xlink:href="simecb-20241231.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_EmployeeBenefitsLiabilityMember" xlink:href="simecb-20241231.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_TerminationBenefitsMember" xlink:href="simecb-20241231.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-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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">Mexican companies [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"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ForeignCountriesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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 companies [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_OriginDateTwoMember" xlink:href="simecb-20241231.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">2015 [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-20241231.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">2016 [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-20241231.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">2017 [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-20241231.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">2018 [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-20241231.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">2019 [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-20241231.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">2020 [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-20241231.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">2021 [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-20241231.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">2022 [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="simecb_OriginDateTenMember" xlink:href="simecb-20241231.xsd#simecb_OriginDateTenMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OriginDateTenMember_lbl" xml:lang="en-US">2023 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDateTenMember" xlink:to="simecb_OriginDateTenMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateOneMember" xlink:href="simecb-20241231.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">2014 [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="ifrs-full_OtherPropertyPlantAndEquipmentMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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_ConversionTranslationAdjustmentOnForeignSubsidiariesMember" xlink:href="simecb-20241231.xsd#simecb_ConversionTranslationAdjustmentOnForeignSubsidiariesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ConversionTranslationAdjustmentOnForeignSubsidiariesMember_lbl" xml:lang="en-US">Conversion translation adjustment on foreign subsidiaries [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ConversionTranslationAdjustmentOnForeignSubsidiariesMember" xlink:to="simecb_ConversionTranslationAdjustmentOnForeignSubsidiariesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherEquityInstrumentsMember" xlink:href="simecb-20241231.xsd#simecb_OtherEquityInstrumentsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OtherEquityInstrumentsMember_lbl" xml:lang="en-US">Other equity instruments [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherEquityInstrumentsMember" xlink:to="simecb_OtherEquityInstrumentsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncomeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AccumulatedOtherComprehensiveIncomeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncomeMember_lbl" xml:lang="en-US">Total Other Comprehensive Income [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccumulatedOtherComprehensiveIncomeMember" xlink:to="ifrs-full_AccumulatedOtherComprehensiveIncomeMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IndustriasCHSABDeCVMember" xlink:href="simecb-20241231.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" 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"/>
    <loc xlink:type="locator" xlink:label="simecb_CaLaminadoraVistaHermosaSADeCVMember" xlink:href="simecb-20241231.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">C&#237;a. 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-20241231.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_CompaaManufactureraDeTubosSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_CompaaManufactureraDeTubosSADeCVMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CompaaManufactureraDeTubosSADeCVMember_lbl" xml:lang="en-US">Compa&#241;&#237;a 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_CompaaManufactureraDeTubosSADeCVMember" xlink:to="simecb_CompaaManufactureraDeTubosSADeCVMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CaTubosYPerfilesMonterreySADeCVMember" xlink:href="simecb-20241231.xsd#simecb_CaTubosYPerfilesMonterreySADeCVMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CaTubosYPerfilesMonterreySADeCVMember_lbl" xml:lang="en-US">C&#237;a. 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_CaTubosYPerfilesMonterreySADeCVMember" xlink:to="simecb_CaTubosYPerfilesMonterreySADeCVMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OperadoraPerfilesSigosaSadecvMember" xlink:href="simecb-20241231.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-20241231.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-20241231.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-20241231.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_ComercializadoraSIGOSASadecvMember" xlink:href="simecb-20241231.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_JoistDelGolfoSADeCVMember" xlink:href="simecb-20241231.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_HoldingProtelSADeCVMember" xlink:href="simecb-20241231.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_AcerosCHSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_AcerosCHSADeCVMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AcerosCHSADeCVMember_lbl" xml:lang="en-US">Aceros CH, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AcerosCHSADeCVMember" xlink:to="simecb_AcerosCHSADeCVMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OperadoraLaminadoraVistaHermosaSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_OperadoraLaminadoraVistaHermosaSADeCVMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OperadoraLaminadoraVistaHermosaSADeCVMember_lbl" xml:lang="en-US">Operadora 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_OperadoraLaminadoraVistaHermosaSADeCVMember" xlink:to="simecb_OperadoraLaminadoraVistaHermosaSADeCVMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_SiderrgicosDelGolfoSADeCVMember" xlink:href="simecb-20241231.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-20241231.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-20241231.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_FerrovisaSADeCVMember" xlink:href="simecb-20241231.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_AcertamSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_AcertamSADeCVMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AcertamSADeCVMember_lbl" xml:lang="en-US">Acertam, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AcertamSADeCVMember" xlink:to="simecb_AcertamSADeCVMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ServiciosEstructuralesSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_ServiciosEstructuralesSADeCVMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ServiciosEstructuralesSADeCVMember_lbl" xml:lang="en-US">Servicios Estructurales, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ServiciosEstructuralesSADeCVMember" xlink:to="simecb_ServiciosEstructuralesSADeCVMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IndustrialMexicanaDeHerramientasSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_IndustrialMexicanaDeHerramientasSADeCVMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_IndustrialMexicanaDeHerramientasSADeCVMember_lbl" xml:lang="en-US">Industrial Mexicana 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_IndustrialMexicanaDeHerramientasSADeCVMember" xlink:to="simecb_IndustrialMexicanaDeHerramientasSADeCVMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OthersMember" xlink:href="simecb-20241231.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_IndustriasChSabdecvOneMember" xlink:href="simecb-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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_CompaaIndustrialMexicanaSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_CompaaIndustrialMexicanaSADeCVMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CompaaIndustrialMexicanaSADeCVMember_lbl" xml:lang="en-US">Compa&#241;&#237;a Industrial Mexicana, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CompaaIndustrialMexicanaSADeCVMember" xlink:to="simecb_CompaaIndustrialMexicanaSADeCVMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CompaiaManufactureraDeTubosSADeCVMember" xlink:href="simecb-20241231.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-20241231.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-20241231.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-20241231.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_OperadoraDePerfilesSigosaSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_OperadoraDePerfilesSigosaSADeCVMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OperadoraDePerfilesSigosaSADeCVMember_lbl" xml:lang="en-US">Operadora de 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_OperadoraDePerfilesSigosaSADeCVMember" xlink:to="simecb_OperadoraDePerfilesSigosaSADeCVMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_RawMaterialsAndConsumablesMember" xlink:href="simecb-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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/2024/country-2024.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/2024/country-2024.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/2024/country-2024.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-20241231.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="ifrs-full_ReportableSegmentsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReportableSegmentsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ReportableSegmentsMember_lbl" xml:lang="en-US">Total Segments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReportableSegmentsMember" xlink:to="ifrs-full_ReportableSegmentsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis_lbl" xml:lang="en-US">Liabilities arising from financing activities [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_CharacteristicsOfDefinedBenefitPlansAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CharacteristicsOfDefinedBenefitPlansAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CharacteristicsOfDefinedBenefitPlansAxis_lbl" xml:lang="en-US">Characteristics of defined benefit plans [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CharacteristicsOfDefinedBenefitPlansAxis" xlink:to="ifrs-full_CharacteristicsOfDefinedBenefitPlansAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FundingArrangementsOfDefinedBenefitPlansAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FundingArrangementsOfDefinedBenefitPlansAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FundingArrangementsOfDefinedBenefitPlansAxis_lbl" xml:lang="en-US">Funding arrangements of defined benefit plans [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FundingArrangementsOfDefinedBenefitPlansAxis" xlink:to="ifrs-full_FundingArrangementsOfDefinedBenefitPlansAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.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="cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock_lbl" xml:lang="en-US">Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock" xlink:to="cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskManagementProcessesIntegratedTextBlock" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskManagementProcessesIntegratedTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cyd_CybersecurityRiskManagementProcessesIntegratedTextBlock_lbl" xml:lang="en-US">Cybersecurity Risk Management Processes Integrated [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskManagementProcessesIntegratedTextBlock" xlink:to="cyd_CybersecurityRiskManagementProcessesIntegratedTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskManagementProcessesIntegratedFlag" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskManagementProcessesIntegratedFlag"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cyd_CybersecurityRiskManagementProcessesIntegratedFlag_lbl" xml:lang="en-US">Cybersecurity Risk Management Processes Integrated [Flag]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskManagementProcessesIntegratedFlag" xlink:to="cyd_CybersecurityRiskManagementProcessesIntegratedFlag_lbl"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cyd_CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag_lbl" xml:lang="en-US">Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag" xlink:to="cyd_CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag_lbl"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock_lbl" xml:lang="en-US">Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock" xlink:to="cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_lbl" xml:lang="en-US">Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag" xlink:to="cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_lbl"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskBoardOfDirectorsOversightTextBlock" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskBoardOfDirectorsOversightTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cyd_CybersecurityRiskBoardOfDirectorsOversightTextBlock_lbl" xml:lang="en-US">Cybersecurity Risk Board of Directors Oversight [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskBoardOfDirectorsOversightTextBlock" xlink:to="cyd_CybersecurityRiskBoardOfDirectorsOversightTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cyd_CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock_lbl" xml:lang="en-US">Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock" xlink:to="cyd_CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cyd_CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag_lbl" xml:lang="en-US">Cybersecurity Risk Management Positions or Committees Responsible [Flag]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag" xlink:to="cyd_CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag_lbl"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cyd_CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_lbl" xml:lang="en-US">Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock" xlink:to="cyd_CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_StockExchangeTerm" xlink:href="simecb-20241231.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="simecb_QuantityOfInventories" xlink:href="simecb-20241231.xsd#simecb_QuantityOfInventories"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_QuantityOfInventories_lbl" xml:lang="en-US">Coke inventory quantity (in Tons)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_QuantityOfInventories" xlink:to="simecb_QuantityOfInventories_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InventoriesAtFairValueLessCostsToSell" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InventoriesAtFairValueLessCostsToSell"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_InventoriesAtFairValueLessCostsToSell_lbl" xml:lang="en-US">Coke inventory value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InventoriesAtFairValueLessCostsToSell" xlink:to="ifrs-full_InventoriesAtFairValueLessCostsToSell_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" xlink:href="simecb-20241231.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">Instrument range</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_CreditTerm" xlink:href="simecb-20241231.xsd#simecb_CreditTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CreditTerm_lbl" xml:lang="en-US">Normal credit term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CreditTerm" xlink:to="simecb_CreditTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CustomerPortfolioValue" xlink:href="simecb-20241231.xsd#simecb_CustomerPortfolioValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CustomerPortfolioValue_lbl" xml:lang="en-US">Customer portfolio value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CustomerPortfolioValue" xlink:to="simecb_CustomerPortfolioValue_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification_lbl" xml:lang="en-US">Estimate of expected credit losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification" xlink:to="ifrs-full_FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TradeReceivables_lbl" xml:lang="en-US">Net amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeReceivables" xlink:to="ifrs-full_TradeReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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</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="ifrs-full_PlanAssetsAtFairValue" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PlanAssetsAtFairValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_PlanAssetsAtFairValue_lbl" xml:lang="en-US">Fair value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PlanAssetsAtFairValue" xlink:to="ifrs-full_PlanAssetsAtFairValue_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_BorrowingsInterestRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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">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_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ExchangeAmount" xlink:href="simecb-20241231.xsd#simecb_ExchangeAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ExchangeAmount_lbl" xml:lang="en-US">Exchange amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ExchangeAmount" xlink:to="simecb_ExchangeAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PercentageOfCollectiveBargainingAgreements" xlink:href="simecb-20241231.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-20241231.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-20241231.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-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_OtherPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherPayables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherPayables_lbl" xml:lang="en-US">Severance pay (in Pesos)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherPayables" xlink:to="ifrs-full_OtherPayables_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_WithdrawalPayment" xlink:href="simecb-20241231.xsd#simecb_WithdrawalPayment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_WithdrawalPayment_lbl" xml:lang="en-US">Complete withdrawal payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_WithdrawalPayment" xlink:to="simecb_WithdrawalPayment_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermLegalProceedingsProvision" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShorttermLegalProceedingsProvision"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ShorttermLegalProceedingsProvision_lbl" xml:lang="en-US">Legal counsel payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermLegalProceedingsProvision" xlink:to="ifrs-full_ShorttermLegalProceedingsProvision_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsToAndOnBehalfOfEmployees" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PaymentsToAndOnBehalfOfEmployees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_PaymentsToAndOnBehalfOfEmployees_lbl" xml:lang="en-US">Payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsToAndOnBehalfOfEmployees" xlink:to="ifrs-full_PaymentsToAndOnBehalfOfEmployees_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_FixedAmountsPerHourForEachCoveredEmployees" xlink:href="simecb-20241231.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-20241231.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_PercentageOfContribution" xlink:href="simecb-20241231.xsd#simecb_PercentageOfContribution"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_PercentageOfContribution_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_PercentageOfContribution" xlink:to="simecb_PercentageOfContribution_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherLongtermBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherLongtermBenefits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherLongtermBenefits_lbl" xml:lang="en-US">Profit sharing amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherLongtermBenefits" xlink:to="ifrs-full_OtherLongtermBenefits_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherLongtermBenefits_lbl0" xml:lang="en-US">Received an appraisal amount (in Pesos)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherLongtermBenefits" xlink:to="ifrs-full_OtherLongtermBenefits_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherEmployeeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherEmployeeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherEmployeeExpense_lbl" xml:lang="en-US">Profit sharing plan expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherEmployeeExpense" xlink:to="ifrs-full_OtherEmployeeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TaxLossCarryforwardsForFederalTax" xlink:href="simecb-20241231.xsd#simecb_TaxLossCarryforwardsForFederalTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_TaxLossCarryforwardsForFederalTax_lbl" xml:lang="en-US">Tax loss carryforwards for federal tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxLossCarryforwardsForFederalTax" xlink:to="simecb_TaxLossCarryforwardsForFederalTax_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TaxLossCarryforwardsExpireAfterCertainPeriod" xlink:href="simecb-20241231.xsd#simecb_TaxLossCarryforwardsExpireAfterCertainPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_TaxLossCarryforwardsExpireAfterCertainPeriod_lbl" xml:lang="en-US">Tax loss carryforwards expire after certain period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxLossCarryforwardsExpireAfterCertainPeriod" xlink:to="simecb_TaxLossCarryforwardsExpireAfterCertainPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TaxLossCarryforwardsExpirationPeriod" xlink:href="simecb-20241231.xsd#simecb_TaxLossCarryforwardsExpirationPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_TaxLossCarryforwardsExpirationPeriod_lbl" xml:lang="en-US">Tax loss carryforwards expiration period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxLossCarryforwardsExpirationPeriod" xlink:to="simecb_TaxLossCarryforwardsExpirationPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TaxLossCarryforwardsExpireIndefinitely" xlink:href="simecb-20241231.xsd#simecb_TaxLossCarryforwardsExpireIndefinitely"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_TaxLossCarryforwardsExpireIndefinitely_lbl" xml:lang="en-US">Tax loss carryforwards expire indefinitely</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxLossCarryforwardsExpireIndefinitely" xlink:to="simecb_TaxLossCarryforwardsExpireIndefinitely_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TaxLossesForStateAndMunicipal" xlink:href="simecb-20241231.xsd#simecb_TaxLossesForStateAndMunicipal"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_TaxLossesForStateAndMunicipal_lbl" xml:lang="en-US">Tax losses for state and municipal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxLossesForStateAndMunicipal" xlink:to="simecb_TaxLossesForStateAndMunicipal_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TaxLossesExpirationPeriod" xlink:href="simecb-20241231.xsd#simecb_TaxLossesExpirationPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_TaxLossesExpirationPeriod_lbl" xml:lang="en-US">Tax losses expiration period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxLossesExpirationPeriod" xlink:to="simecb_TaxLossesExpirationPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TaxEffectOfTaxLosses" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TaxEffectOfTaxLosses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TaxEffectOfTaxLosses_lbl" xml:lang="en-US">Tax losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TaxEffectOfTaxLosses" xlink:to="ifrs-full_TaxEffectOfTaxLosses_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TaxEffectOfTaxLossesExpirationPeriod" xlink:href="simecb-20241231.xsd#simecb_TaxEffectOfTaxLossesExpirationPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_TaxEffectOfTaxLossesExpirationPeriod_lbl" xml:lang="en-US">Tax losses expiration period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxEffectOfTaxLossesExpirationPeriod" xlink:to="simecb_TaxEffectOfTaxLossesExpirationPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PercentageOfLegalReserve" xlink:href="simecb-20241231.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-20241231.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="simecb_LegalReserve" xlink:href="simecb-20241231.xsd#simecb_LegalReserve"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_LegalReserve_lbl" xml:lang="en-US">Legal reserve</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LegalReserve" xlink:to="simecb_LegalReserve_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PercentageOfNominalStockholdersEquity" xlink:href="simecb-20241231.xsd#simecb_PercentageOfNominalStockholdersEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_PercentageOfNominalStockholdersEquity_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="simecb_PercentageOfNominalStockholdersEquity" xlink:to="simecb_PercentageOfNominalStockholdersEquity_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CapitalReserve" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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 (in Dollars)</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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_PercentageOfVotingEquityInterestsAcquired" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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 of its subsidiaries</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_Borrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_ExpectedCreditLossRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ExpectedCreditLossRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ExpectedCreditLossRate_lbl" xml:lang="en-US">Credit loss rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpectedCreditLossRate" xlink:to="ifrs-full_ExpectedCreditLossRate_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DispositionOfStack" xlink:href="simecb-20241231.xsd#simecb_DispositionOfStack"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DispositionOfStack_lbl" xml:lang="en-US">Disposition of stack (in Tons)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DispositionOfStack" xlink:to="simecb_DispositionOfStack_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TotalMetricTons" xlink:href="simecb-20241231.xsd#simecb_TotalMetricTons"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_TotalMetricTons_lbl" xml:lang="en-US">Total metric tons (in Tons)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TotalMetricTons" xlink:to="simecb_TotalMetricTons_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AmountOfPenaltyPaid" xlink:href="simecb-20241231.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-20241231.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="ifrs-full_StatutoryReserve" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatutoryReserve"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_StatutoryReserve_lbl" xml:lang="en-US">Current and non-current portion reserve</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatutoryReserve" xlink:to="ifrs-full_StatutoryReserve_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CivilPenalties" xlink:href="simecb-20241231.xsd#simecb_CivilPenalties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CivilPenalties_lbl" xml:lang="en-US">Civil penalties (in Pesos)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CivilPenalties" xlink:to="simecb_CivilPenalties_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PensionAmount" xlink:href="simecb-20241231.xsd#simecb_PensionAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_PensionAmount_lbl" xml:lang="en-US">Pension amount (in Pesos)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PensionAmount" xlink:to="simecb_PensionAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_UnpaidContributions" xlink:href="simecb-20241231.xsd#simecb_UnpaidContributions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_UnpaidContributions_lbl" xml:lang="en-US">Unpaid Contributions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UnpaidContributions" xlink:to="simecb_UnpaidContributions_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Provisions" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Provisions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_Provisions_lbl" xml:lang="en-US">Provision</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Provisions" xlink:to="ifrs-full_Provisions_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_SaleAndUseTaxAmount" xlink:href="simecb-20241231.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_InterestOnSaleAndUseTax" xlink:href="simecb-20241231.xsd#simecb_InterestOnSaleAndUseTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_InterestOnSaleAndUseTax_lbl" xml:lang="en-US">Interest (in Pesos)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InterestOnSaleAndUseTax" xlink:to="simecb_InterestOnSaleAndUseTax_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ContractTerm" xlink:href="simecb-20241231.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-20241231.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 (in Dollars)</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_ProductionSupplies" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProductionSupplies"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProductionSupplies_lbl" xml:lang="en-US">Supplier products (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProductionSupplies" xlink:to="ifrs-full_ProductionSupplies_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_BudgetExpense" xlink:href="simecb-20241231.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 (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BudgetExpense" xlink:to="simecb_BudgetExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CommitingToPay" xlink:href="simecb-20241231.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">Committing 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_CostOfPurchasedEnergySold" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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">Energy cost</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="ifrs-full_PayablesForPurchaseOfEnergy" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PayablesForPurchaseOfEnergy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_PayablesForPurchaseOfEnergy_lbl" xml:lang="en-US">Purchase agreement value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PayablesForPurchaseOfEnergy" xlink:to="ifrs-full_PayablesForPurchaseOfEnergy_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PreliminaryTariffRate" xlink:href="simecb-20241231.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="simecb_CustomsAndBorderProtectionIssued" xlink:href="simecb-20241231.xsd#simecb_CustomsAndBorderProtectionIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CustomsAndBorderProtectionIssued_lbl" xml:lang="en-US">Customs and border protection issued (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CustomsAndBorderProtectionIssued" xlink:to="simecb_CustomsAndBorderProtectionIssued_lbl"/>
<!-- [WMV6][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSra0v1v3kFWrn3fdXgqxw5lYGpcVqDocIV9SS9Qu9iWktRDD/RmNbs5Mj/Qju/DKbACNBFlxmDWdRdQJY9KMpWf8JsKuurtGvOZNMiSC+BbL1umU7wECecRzhXAHAsOKah1diq8BxbSokabocxEXYMDOjgcb4wPOxdh3ut53Q9eq+bjSFw447Ytg75fTkGTgH6Tv2uQ8PGXnX8NrCjG0Nnog6MhhMWGvUnE1zIn/Iv1WSaAj9LoBopVK] CSR-->
    <loc xlink:type="locator" xlink:label="simecb_CustomsAndBorderProtectionIssuedRate" xlink:href="simecb-20241231.xsd#simecb_CustomsAndBorderProtectionIssuedRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CustomsAndBorderProtectionIssuedRate_lbl" xml:lang="en-US">Customs and border protection issued rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CustomsAndBorderProtectionIssuedRate" xlink:to="simecb_CustomsAndBorderProtectionIssuedRate_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PaymentAmount" xlink:href="simecb-20241231.xsd#simecb_PaymentAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_PaymentAmount_lbl" xml:lang="en-US">Payment amount (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PaymentAmount" xlink:to="simecb_PaymentAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PreliminaryTariffDumpingRate" xlink:href="simecb-20241231.xsd#simecb_PreliminaryTariffDumpingRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_PreliminaryTariffDumpingRate_lbl" xml:lang="en-US">Preliminary tariff dumping rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PreliminaryTariffDumpingRate" xlink:to="simecb_PreliminaryTariffDumpingRate_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_FinalAndDefinitiveRate" xlink:href="simecb-20241231.xsd#simecb_FinalAndDefinitiveRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_FinalAndDefinitiveRate_lbl" xml:lang="en-US">Final and definitive rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FinalAndDefinitiveRate" xlink:to="simecb_FinalAndDefinitiveRate_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_FederalRatePercentage" xlink:href="simecb-20241231.xsd#simecb_FederalRatePercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_FederalRatePercentage_lbl" xml:lang="en-US">Federal rate percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FederalRatePercentage" xlink:to="simecb_FederalRatePercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_FinalAntidumpingRate" xlink:href="simecb-20241231.xsd#simecb_FinalAntidumpingRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_FinalAntidumpingRate_lbl" xml:lang="en-US">Final antidumping rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FinalAntidumpingRate" xlink:to="simecb_FinalAntidumpingRate_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PercentageOfFinalResult" xlink:href="simecb-20241231.xsd#simecb_PercentageOfFinalResult"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_PercentageOfFinalResult_lbl" xml:lang="en-US">Percentage of Final Result</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfFinalResult" xlink:to="simecb_PercentageOfFinalResult_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory" xlink:href="simecb-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses" xlink:href="simecb-20241231.xsd#simecb_DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses_lbl" xml:lang="en-US">Estimates for expected credit losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses" xlink:to="simecb_DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory_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_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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">Retirement benefit cost</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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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 transactions</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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock" xlink:href="simecb-20241231.xsd#simecb_DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock_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_DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock" xlink:to="simecb_DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock" xlink:href="simecb-20241231.xsd#simecb_DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock_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="simecb_DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock" xlink:to="simecb_DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember" xlink:href="simecb-20241231.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 [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="ifrs-full_ShorttermBorrowingsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShorttermBorrowingsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ShorttermBorrowingsMember_lbl" xml:lang="en-US">Short-term borrowings [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermBorrowingsMember" xlink:to="ifrs-full_ShorttermBorrowingsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LongtermBorrowingsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LongtermBorrowingsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_LongtermBorrowingsMember_lbl" xml:lang="en-US">Long-term borrowings [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermBorrowingsMember" xlink:to="ifrs-full_LongtermBorrowingsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_MediumTermNotesOfSimecMember" xlink:href="simecb-20241231.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" 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"/>
    <loc xlink:type="locator" xlink:label="simecb_RepublicEmployeesMember" xlink:href="simecb-20241231.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-20241231.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-20241231.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_FourZeroOneKPlansMember_lbl0" xml:lang="en-US">Four Zero One 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_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_ProfitSharingAndIncentiveCompensationPlansMember" xlink:href="simecb-20241231.xsd#simecb_ProfitSharingAndIncentiveCompensationPlansMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ProfitSharingAndIncentiveCompensationPlansMember_lbl" xml:lang="en-US">Profit Sharing and Incentive Compensation Plans [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ProfitSharingAndIncentiveCompensationPlansMember" xlink:to="simecb_ProfitSharingAndIncentiveCompensationPlansMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ThreePercentageOfEBITDAMember" xlink:href="simecb-20241231.xsd#simecb_ThreePercentageOfEBITDAMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ThreePercentageOfEBITDAMember_lbl" xml:lang="en-US">3% of EBITDA [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ThreePercentageOfEBITDAMember" xlink:to="simecb_ThreePercentageOfEBITDAMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_FourPercentageOfEBITDAMember" xlink:href="simecb-20241231.xsd#simecb_FourPercentageOfEBITDAMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_FourPercentageOfEBITDAMember_lbl" xml:lang="en-US">4% of EBITDA [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FourPercentageOfEBITDAMember" xlink:to="simecb_FourPercentageOfEBITDAMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_FivePercentageOfEBITDAMember" xlink:href="simecb-20241231.xsd#simecb_FivePercentageOfEBITDAMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_FivePercentageOfEBITDAMember_lbl" xml:lang="en-US">5% of EBITDA [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FivePercentageOfEBITDAMember" xlink:to="simecb_FivePercentageOfEBITDAMember_lbl"/>
    <loc xlink:type="locator" xlink:label="country_CA" xlink:href="https://xbrl.sec.gov/country/2024/country-2024.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="simecb_ClassISharesMember" xlink:href="simecb-20241231.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-20241231.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_SigosaMember" xlink:href="simecb-20241231.xsd#simecb_SigosaMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_SigosaMember_lbl" xml:lang="en-US">Sigosa SA [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SigosaMember" xlink:to="simecb_SigosaMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_SigosaMember_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_SigosaMember" xlink:to="simecb_SigosaMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LoanCommitmentsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LoanCommitmentsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_LoanCommitmentsMember_lbl" xml:lang="en-US">Loan [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LoanCommitmentsMember" xlink:to="ifrs-full_LoanCommitmentsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CorrectiveActionConsentAgreementMember" xlink:href="simecb-20241231.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_RepublicSteelMember" xlink:href="simecb-20241231.xsd#simecb_RepublicSteelMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_RepublicSteelMember_lbl" xml:lang="en-US">Republic Steel [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicSteelMember" xlink:to="simecb_RepublicSteelMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_NRGCurtailmentSolutionsIncMember" xlink:href="simecb-20241231.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="simecb_NewcommMember" xlink:href="simecb-20241231.xsd#simecb_NewcommMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_NewcommMember_lbl" xml:lang="en-US">Newcomm [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NewcommMember" xlink:to="simecb_NewcommMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ENELTRADINGBRASILSAMember" xlink:href="simecb-20241231.xsd#simecb_ENELTRADINGBRASILSAMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ENELTRADINGBRASILSAMember_lbl" xml:lang="en-US">NEWCOM [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ENELTRADINGBRASILSAMember" xlink:to="simecb_ENELTRADINGBRASILSAMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_ENELTRADINGBRASILSAMember_lbl0" xml:lang="en-US">EN EL TRADING BRASIL S.A. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ENELTRADINGBRASILSAMember" xlink:to="simecb_ENELTRADINGBRASILSAMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_NewcomMember" xlink:href="simecb-20241231.xsd#simecb_NewcomMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_NewcomMember_lbl" xml:lang="en-US">Newcom [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NewcomMember" xlink:to="simecb_NewcomMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AMRICAMember" xlink:href="simecb-20241231.xsd#simecb_AMRICAMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AMRICAMember_lbl" xml:lang="en-US">AM&#201;RICA [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AMRICAMember" xlink:to="simecb_AMRICAMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CESPAURENMember" xlink:href="simecb-20241231.xsd#simecb_CESPAURENMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CESPAURENMember_lbl" xml:lang="en-US">CESP AUREN [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CESPAURENMember" xlink:to="simecb_CESPAURENMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScenarioForecastsMember" xlink:href="simecb-20241231.xsd#simecb_ScenarioForecastsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ScenarioForecastsMember_lbl" xml:lang="en-US">Scenario Forecasts {Member}</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScenarioForecastsMember" xlink:to="simecb_ScenarioForecastsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AESMember" xlink:href="simecb-20241231.xsd#simecb_AESMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AESMember_lbl" xml:lang="en-US">AES [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AESMember" xlink:to="simecb_AESMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_SQUADRAMember" xlink:href="simecb-20241231.xsd#simecb_SQUADRAMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_SQUADRAMember_lbl" xml:lang="en-US">SQUADRA [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SQUADRAMember" xlink:to="simecb_SQUADRAMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComponentsOfEquityDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComponentsOfEquityDomain_lbl" xml:lang="en-US">Components of equity [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComponentsOfEquityDomain" xlink:to="ifrs-full_ComponentsOfEquityDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfChangesInEquityTable" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_SignificantInvestmentsInSubsidiariesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SignificantInvestmentsInSubsidiariesDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesDomain_lbl" xml:lang="en-US">Subsidiaries [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="ifrs-full_SignificantInvestmentsInSubsidiariesDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofSubsidiariesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofSubsidiariesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofSubsidiariesDetailsTable_lbl" xml:lang="en-US">Basis of Preparation and Presentation of the Consolidated Financial Statements - Schedule of Subsidiaries (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofSubsidiariesDetailsTable" xlink:to="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofSubsidiariesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems_lbl" xml:lang="en-US">Schedule of Subsidiaries [line items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems" xlink:to="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain_lbl" xml:lang="en-US">Non-adjusting events after reporting period [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofRelevantExchangeRatesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofRelevantExchangeRatesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofRelevantExchangeRatesDetailsTable_lbl" xml:lang="en-US">Basis of Preparation and Presentation of the Consolidated Financial Statements - Schedule of Relevant Exchange Rates (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofRelevantExchangeRatesDetailsTable" xlink:to="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofRelevantExchangeRatesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ExchangeRatesLineItems" xlink:href="simecb-20241231.xsd#simecb_ExchangeRatesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ExchangeRatesLineItems_lbl" xml:lang="en-US">Schedule of Relevant Exchange Rates [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ExchangeRatesLineItems" xlink:to="simecb_ExchangeRatesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain_lbl" xml:lang="en-US">Classes of property, plant and equipment [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RangeDomain_lbl" xml:lang="en-US">Range [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RangeDomain" xlink:to="ifrs-full_RangeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofEstimatedUsefulLivesofAssetsDetailsTable" xlink:href="simecb-20241231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofEstimatedUsefulLivesofAssetsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofEstimatedUsefulLivesofAssetsDetailsTable_lbl" xml:lang="en-US">Basis of Preparation and Presentation of the Consolidated Financial Statements - Schedule of Estimated Useful Lives of Assets (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofEstimatedUsefulLivesofAssetsDetailsTable" xlink:to="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofEstimatedUsefulLivesofAssetsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems_lbl" xml:lang="en-US">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="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PastDueStatusDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PastDueStatusDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PastDueStatusDomain_lbl" xml:lang="en-US">Past due status [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PastDueStatusDomain" xlink:to="ifrs-full_PastDueStatusDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TradeReceivablesNetScheduleofAgeofNetReceivablesthatarePastDueDetailsTable" xlink:href="simecb-20241231.xsd#simecb_TradeReceivablesNetScheduleofAgeofNetReceivablesthatarePastDueDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TradeReceivablesNetScheduleofAgeofNetReceivablesthatarePastDueDetailsTable_lbl" xml:lang="en-US">Trade Receivables &#8211; Net - Schedule of Age of Net Receivables that are Past Due (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TradeReceivablesNetScheduleofAgeofNetReceivablesthatarePastDueDetailsTable" xlink:to="simecb_TradeReceivablesNetScheduleofAgeofNetReceivablesthatarePastDueDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems_lbl" xml:lang="en-US">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="ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems" xlink:to="ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_PropertyPlantandEquipmentScheduleofCostofInvestmentPropertyPlantandEquipmentDetailsTable" xlink:href="simecb-20241231.xsd#simecb_PropertyPlantandEquipmentScheduleofCostofInvestmentPropertyPlantandEquipmentDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PropertyPlantandEquipmentScheduleofCostofInvestmentPropertyPlantandEquipmentDetailsTable_lbl" xml:lang="en-US">Property, Plant and Equipment - Schedule of Cost of Investment Property, Plant and Equipment (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PropertyPlantandEquipmentScheduleofCostofInvestmentPropertyPlantandEquipmentDetailsTable" xlink:to="simecb_PropertyPlantandEquipmentScheduleofCostofInvestmentPropertyPlantandEquipmentDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInvestmentPropertyLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfInvestmentPropertyLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfInvestmentPropertyLineItems_lbl" xml:lang="en-US">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="ifrs-full_DisclosureOfInvestmentPropertyLineItems" xlink:to="ifrs-full_DisclosureOfInvestmentPropertyLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PropertyPlantandEquipmentScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentDetailsTable" xlink:href="simecb-20241231.xsd#simecb_PropertyPlantandEquipmentScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PropertyPlantandEquipmentScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentDetailsTable_lbl" xml:lang="en-US">Property, Plant and Equipment - Schedule of Accumulated Depreciation of Property, Plant and Equipment (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PropertyPlantandEquipmentScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentDetailsTable" xlink:to="simecb_PropertyPlantandEquipmentScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentDetailsTable_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems_lbl0" xml:lang="en-US">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="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_PropertyPlantandEquipmentScheduleofNetBookValueofPropertyPlantandEquipmentDetailsTable" xlink:href="simecb-20241231.xsd#simecb_PropertyPlantandEquipmentScheduleofNetBookValueofPropertyPlantandEquipmentDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PropertyPlantandEquipmentScheduleofNetBookValueofPropertyPlantandEquipmentDetailsTable_lbl" xml:lang="en-US">Property, Plant and Equipment - Schedule of Net Book Value of Property, Plant and Equipment (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PropertyPlantandEquipmentScheduleofNetBookValueofPropertyPlantandEquipmentDetailsTable" xlink:to="simecb_PropertyPlantandEquipmentScheduleofNetBookValueofPropertyPlantandEquipmentDetailsTable_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems_lbl1" xml:lang="en-US">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="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems_lbl1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain_lbl" xml:lang="en-US">Classes of intangible assets other than goodwill [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IntangibleandOtherLongTermAssetsScheduleofBalancesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_IntangibleandOtherLongTermAssetsScheduleofBalancesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IntangibleandOtherLongTermAssetsScheduleofBalancesDetailsTable_lbl" xml:lang="en-US">Intangible and Other Long-Term Assets - Schedule of Balances (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IntangibleandOtherLongTermAssetsScheduleofBalancesDetailsTable" xlink:to="simecb_IntangibleandOtherLongTermAssetsScheduleofBalancesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsLineItems_lbl" xml:lang="en-US">Schedule of Intangible Assets Balance [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IntangibleandOtherLongTermAssetsScheduleofReconciliationBetweentheOpeningandClosingBalancesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_IntangibleandOtherLongTermAssetsScheduleofReconciliationBetweentheOpeningandClosingBalancesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IntangibleandOtherLongTermAssetsScheduleofReconciliationBetweentheOpeningandClosingBalancesDetailsTable_lbl" xml:lang="en-US">Intangible and Other Long-Term Assets - Schedule of Reconciliation Between the Opening and Closing Balances (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IntangibleandOtherLongTermAssetsScheduleofReconciliationBetweentheOpeningandClosingBalancesDetailsTable" xlink:to="simecb_IntangibleandOtherLongTermAssetsScheduleofReconciliationBetweentheOpeningandClosingBalancesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityLineItems_lbl" xml:lang="en-US">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="ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityLineItems" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NetDefinedBenefitLiabilityAssetDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NetDefinedBenefitLiabilityAssetDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NetDefinedBenefitLiabilityAssetDomain_lbl" xml:lang="en-US">Net defined benefit liability (asset) [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NetDefinedBenefitLiabilityAssetDomain" xlink:to="ifrs-full_NetDefinedBenefitLiabilityAssetDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DefinedBenefitPlansDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DefinedBenefitPlansDomain_lbl" xml:lang="en-US">Defined benefit plans [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DefinedBenefitPlansDomain" xlink:to="ifrs-full_DefinedBenefitPlansDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_EmployeeBenefitsScheduleofEmployeeBenefitsLiabilityDetailsTable" xlink:href="simecb-20241231.xsd#simecb_EmployeeBenefitsScheduleofEmployeeBenefitsLiabilityDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EmployeeBenefitsScheduleofEmployeeBenefitsLiabilityDetailsTable_lbl" xml:lang="en-US">Employee Benefits - Schedule of Employee Benefits Liability (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EmployeeBenefitsScheduleofEmployeeBenefitsLiabilityDetailsTable" xlink:to="simecb_EmployeeBenefitsScheduleofEmployeeBenefitsLiabilityDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems_lbl" xml:lang="en-US">Schedule of Employee Benefits Liability [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems" xlink:to="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain_lbl" xml:lang="en-US">Categories of related parties [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_EmployeeBenefitsScheduleofNetCostforthePeriodBookedinProfitandlossDetailsTable" xlink:href="simecb-20241231.xsd#simecb_EmployeeBenefitsScheduleofNetCostforthePeriodBookedinProfitandlossDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EmployeeBenefitsScheduleofNetCostforthePeriodBookedinProfitandlossDetailsTable_lbl" xml:lang="en-US">Employee Benefits - Schedule of Net Cost for the Period Booked in Profit and loss (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EmployeeBenefitsScheduleofNetCostforthePeriodBookedinProfitandlossDetailsTable" xlink:to="simecb_EmployeeBenefitsScheduleofNetCostforthePeriodBookedinProfitandlossDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems_lbl" xml:lang="en-US">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_ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems" xlink:to="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GeographicalAreasDomain_lbl" xml:lang="en-US">Geographical areas [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GeographicalAreasDomain" xlink:to="ifrs-full_GeographicalAreasDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxesScheduleofIncomeTaxChargedDetailsTable" xlink:href="simecb-20241231.xsd#simecb_IncomeTaxesScheduleofIncomeTaxChargedDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncomeTaxesScheduleofIncomeTaxChargedDetailsTable_lbl" xml:lang="en-US">Income Taxes - Schedule of Income Tax Charged (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTaxesScheduleofIncomeTaxChargedDetailsTable" xlink:to="simecb_IncomeTaxesScheduleofIncomeTaxChargedDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfIncomeTaxChargedLineItems" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfIncomeTaxChargedLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfIncomeTaxChargedLineItems_lbl" xml:lang="en-US">Schedule of Income Tax Charged [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfIncomeTaxChargedLineItems" xlink:to="simecb_ScheduleOfIncomeTaxChargedLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain_lbl" xml:lang="en-US">Temporary difference, unused tax losses and unused tax credits [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxesScheduleofTaxLossesPendingofAmortizeDetailsTable" xlink:href="simecb-20241231.xsd#simecb_IncomeTaxesScheduleofTaxLossesPendingofAmortizeDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncomeTaxesScheduleofTaxLossesPendingofAmortizeDetailsTable_lbl" xml:lang="en-US">Income Taxes - Schedule of Tax Losses Pending of Amortize (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTaxesScheduleofTaxLossesPendingofAmortizeDetailsTable" xlink:to="simecb_IncomeTaxesScheduleofTaxLossesPendingofAmortizeDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems_lbl" xml:lang="en-US">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="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems" xlink:to="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxesScheduleofDeferredIncomeTaxLiabilityDetailsTable" xlink:href="simecb-20241231.xsd#simecb_IncomeTaxesScheduleofDeferredIncomeTaxLiabilityDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncomeTaxesScheduleofDeferredIncomeTaxLiabilityDetailsTable_lbl" xml:lang="en-US">Income Taxes - Schedule of Deferred Income Tax Liability (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTaxesScheduleofDeferredIncomeTaxLiabilityDetailsTable" xlink:to="simecb_IncomeTaxesScheduleofDeferredIncomeTaxLiabilityDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfDeferredIncomeTaxLiabilityLineItems" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfDeferredIncomeTaxLiabilityLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfDeferredIncomeTaxLiabilityLineItems_lbl" xml:lang="en-US">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_ScheduleOfDeferredIncomeTaxLiabilityLineItems" xlink:to="simecb_ScheduleOfDeferredIncomeTaxLiabilityLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain_lbl" xml:lang="en-US">Investments in equity instruments designated at fair value through other comprehensive income [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain" xlink:to="ifrs-full_InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherComprehensiveIncomeLossScheduleofOtherComprehensiveIncomeLossDetailsTable" xlink:href="simecb-20241231.xsd#simecb_OtherComprehensiveIncomeLossScheduleofOtherComprehensiveIncomeLossDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OtherComprehensiveIncomeLossScheduleofOtherComprehensiveIncomeLossDetailsTable_lbl" xml:lang="en-US">Other Comprehensive Income (Loss) - Schedule of Other Comprehensive Income (Loss) (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherComprehensiveIncomeLossScheduleofOtherComprehensiveIncomeLossDetailsTable" xlink:to="simecb_OtherComprehensiveIncomeLossScheduleofOtherComprehensiveIncomeLossDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems_lbl" xml:lang="en-US">Schedule of Other Comprehensive Income (Loss) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems" xlink:to="ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsTable_lbl" xml:lang="en-US">Transactions and Balances with Related Parties - Schedule of Balances Receivable from and Payable to Related Parties (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsTable" xlink:to="simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems" xlink:href="simecb-20241231.xsd#simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems_lbl" xml:lang="en-US">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_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems" xlink:to="simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductsAndServicesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProductsAndServicesDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProductsAndServicesDomain_lbl" xml:lang="en-US">Products and services [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProductsAndServicesDomain" xlink:to="ifrs-full_ProductsAndServicesDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CostofSalesandExpensesbytheirNatureScheduleofCostofSalesandAdministrationExpensesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_CostofSalesandExpensesbytheirNatureScheduleofCostofSalesandAdministrationExpensesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CostofSalesandExpensesbytheirNatureScheduleofCostofSalesandAdministrationExpensesDetailsTable_lbl" xml:lang="en-US">Cost of Sales and Expenses by their Nature - Schedule of Cost of Sales and Administration Expenses (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CostofSalesandExpensesbytheirNatureScheduleofCostofSalesandAdministrationExpensesDetailsTable" xlink:to="simecb_CostofSalesandExpensesbytheirNatureScheduleofCostofSalesandAdministrationExpensesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems_lbl" xml:lang="en-US">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="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" xlink:to="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SegmentsDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SegmentsDomain_lbl" xml:lang="en-US">Segments [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SegmentsDomain" xlink:to="ifrs-full_SegmentsDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_FinancialInformationbySegmentsScheduleofFinancialInformationbySegmentsDetailsTable" xlink:href="simecb-20241231.xsd#simecb_FinancialInformationbySegmentsScheduleofFinancialInformationbySegmentsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FinancialInformationbySegmentsScheduleofFinancialInformationbySegmentsDetailsTable_lbl" xml:lang="en-US">Financial Information by Segments - Schedule of Financial Information by Segments (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FinancialInformationbySegmentsScheduleofFinancialInformationbySegmentsDetailsTable" xlink:to="simecb_FinancialInformationbySegmentsScheduleofFinancialInformationbySegmentsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfOperatingSegmentsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsLineItems_lbl" xml:lang="en-US">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="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_DisclosureOfOperatingSegmentsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskManagementStrategyAndGovernanceTable" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskManagementStrategyAndGovernanceTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cyd_CybersecurityRiskManagementStrategyAndGovernanceTable_lbl" xml:lang="en-US">Cybersecurity Risk Management, Strategy, and Governance [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskManagementStrategyAndGovernanceTable" xlink:to="cyd_CybersecurityRiskManagementStrategyAndGovernanceTable_lbl"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems_lbl" xml:lang="en-US">Cybersecurity Risk Management, Strategy, and Governance [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems" xlink:to="cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable" xlink:href="simecb-20241231.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="ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems_lbl" xml:lang="en-US">Basis of Preparation and Presentation of the Consolidated Financial Statements [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems" xlink:to="ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain_lbl" xml:lang="en-US">Liabilities arising from financing activities [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_InventoriesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_InventoriesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_InventoriesDetailsTable_lbl" xml:lang="en-US">Inventories (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InventoriesDetailsTable" xlink:to="simecb_InventoriesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_InventoriesLineItems" xlink:href="simecb-20241231.xsd#simecb_InventoriesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_InventoriesLineItems_lbl" xml:lang="en-US">Inventories [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InventoriesLineItems" xlink:to="simecb_InventoriesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain_lbl" xml:lang="en-US">Classes of intangible assets and goodwill [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain" xlink:to="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IntangibleandOtherLongTermAssetsDetailsTable" xlink:href="simecb-20241231.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsLineItems_lbl0" xml:lang="en-US">Intangible and Other Long-Term Assets [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsLineItems_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsByNameDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsByNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsByNameDomain_lbl" xml:lang="en-US">Borrowings by name [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsByNameDomain" xlink:to="ifrs-full_BorrowingsByNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ShortTermDebtDetailsTable" xlink:href="simecb-20241231.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="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems_lbl" xml:lang="en-US">Short-Term Debt [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CharacteristicsOfDefinedBenefitPlansDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CharacteristicsOfDefinedBenefitPlansDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CharacteristicsOfDefinedBenefitPlansDomain_lbl" xml:lang="en-US">Characteristics of defined benefit plans [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CharacteristicsOfDefinedBenefitPlansDomain" xlink:to="ifrs-full_CharacteristicsOfDefinedBenefitPlansDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FundingArrangementsOfDefinedBenefitPlansDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FundingArrangementsOfDefinedBenefitPlansDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FundingArrangementsOfDefinedBenefitPlansDomain_lbl" xml:lang="en-US">Funding arrangements of defined benefit plans [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FundingArrangementsOfDefinedBenefitPlansDomain" xlink:to="ifrs-full_FundingArrangementsOfDefinedBenefitPlansDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_EmployeeBenefitsDetailsTable" xlink:href="simecb-20241231.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="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDefinedBenefitPlansLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems_lbl" xml:lang="en-US">Employee Benefits [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxesDetailsTable" xlink:href="simecb-20241231.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_IncomeTaxesLineItems" xlink:href="simecb-20241231.xsd#simecb_IncomeTaxesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncomeTaxesLineItems_lbl" xml:lang="en-US">Income Taxes [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTaxesLineItems" xlink:to="simecb_IncomeTaxesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_StockholdersEquityDetailsTable" xlink:href="simecb-20241231.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_StatementOfChangesInEquityLineItems_lbl0" xml:lang="en-US">Stockholders&#8217; 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_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_TransactionsandBalanceswithRelatedPartiesDetailsTable" xlink:href="simecb-20241231.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="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems_lbl" xml:lang="en-US">Transactions and Balances with Related Parties [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_FinancialInstrumentsDetailsTable" xlink:href="simecb-20241231.xsd#simecb_FinancialInstrumentsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FinancialInstrumentsDetailsTable_lbl" xml:lang="en-US">Financial Instruments (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FinancialInstrumentsDetailsTable" xlink:to="simecb_FinancialInstrumentsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialInstrumentsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsLineItems_lbl" xml:lang="en-US">Financial Instruments [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinancialInstrumentsLineItems" xlink:to="ifrs-full_DisclosureOfFinancialInstrumentsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ContingenciesDetailsTable" xlink:href="simecb-20241231.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_ContingenciesLineItems" xlink:href="simecb-20241231.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 [Line Items]</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="simecb_CommitmentsDetailsTable" xlink:href="simecb-20241231.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="ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems_lbl" xml:lang="en-US">Commitments [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems" xlink:to="ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_SubsequentEventsDetailsTable" xlink:href="simecb-20241231.xsd#simecb_SubsequentEventsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SubsequentEventsDetailsTable_lbl" xml:lang="en-US">Subsequent Events (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SubsequentEventsDetailsTable" xlink:to="simecb_SubsequentEventsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems_lbl" xml:lang="en-US">Subsequent Events [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:to="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AcquisitionsOfPropertyPlantAndEquipment_lbl0" 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="simecb_AcquisitionsOfPropertyPlantAndEquipment" xlink:to="simecb_AcquisitionsOfPropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ActiveNotCirculatingin_lbl0" xml:lang="en-US">Total of active not circulating.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ActiveNotCirculatingin" xlink:to="simecb_ActiveNotCirculatingin_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_AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes_lbl0" xml:lang="en-US">The amount of increase (decrease) 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_AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes" xlink:to="simecb_AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes_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_AllowanceAccountForCreditLossesAccountRecoveries_lbl0" xml:lang="en-US">The amount of allowance account for credit losses account recoveries.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AllowanceAccountForCreditLossesAccountRecoveries" xlink:to="simecb_AllowanceAccountForCreditLossesAccountRecoveries_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AllowanceAccountForCreditLossesOfTranslationsEffects_lbl0" xml:lang="en-US">Represents allowance for credit losses on translation effects.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AllowanceAccountForCreditLossesOfTranslationsEffects" xlink:to="simecb_AllowanceAccountForCreditLossesOfTranslationsEffects_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AllowanceAccountForCreditLossesProvisions_lbl0" xml:lang="en-US">The amount of allowance account for credit losses provisions.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AllowanceAccountForCreditLossesProvisions" xlink:to="simecb_AllowanceAccountForCreditLossesProvisions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AllowanceAccountForCreditLossesofFinancialAssets_lbl1" xml:lang="en-US">The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AllowanceAccountForCreditLossesofFinancialAssets" xlink:to="simecb_AllowanceAccountForCreditLossesofFinancialAssets_lbl1"/>
    <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_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_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_CivilPenalties_lbl0" xml:lang="en-US">The amount of civil penalties.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CivilPenalties" xlink:to="simecb_CivilPenalties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CokeInventories_lbl1" xml:lang="en-US">The amount of coke inventories non current.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CokeInventories" xlink:to="simecb_CokeInventories_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CommitingToPay_lbl0" xml:lang="en-US">Amount of committing 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_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_ConversionTranslationAdjustmentOnForeignSubsidiaries_lbl0" xml:lang="en-US">Conversion translation adjustment on foreign subsidiaries.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ConversionTranslationAdjustmentOnForeignSubsidiaries" xlink:to="simecb_ConversionTranslationAdjustmentOnForeignSubsidiaries_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CreditTerm_lbl0" xml:lang="en-US">Credit term.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CreditTerm" xlink:to="simecb_CreditTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CustomerPortfolioValue_lbl0" xml:lang="en-US">Amount of customer portfolio.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CustomerPortfolioValue" xlink:to="simecb_CustomerPortfolioValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CustomsAndBorderProtectionIssued_lbl0" xml:lang="en-US">Represent the amount of customs and border protection issued.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CustomsAndBorderProtectionIssued" xlink:to="simecb_CustomsAndBorderProtectionIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CustomsAndBorderProtectionIssuedRate_lbl0" xml:lang="en-US">Customs and border protection issued rate.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CustomsAndBorderProtectionIssuedRate" xlink:to="simecb_CustomsAndBorderProtectionIssuedRate_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_DeferredTaxAssetsAdvancesFromCustomers_lbl0" xml:lang="en-US">Amount of deferred tax assets advances from customers.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DeferredTaxAssetsAdvancesFromCustomers" xlink:to="simecb_DeferredTaxAssetsAdvancesFromCustomers_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts_lbl0" xml:lang="en-US">Amount of deferred tax assets allowance.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts" xlink:to="simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DefinedBenefitObligationAtPresentValues_lbl1" xml:lang="en-US">The amount of defined benefit obligation at present values.</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/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_DefinedBenefitsObligationsDBO_lbl0" xml:lang="en-US">The amount of defined benefit plan obligation.</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/documentation" xlink:label="simecb_DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses_lbl0" xml:lang="en-US">Description of accounting policy for estimates for expected credit losses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses" xlink:to="simecb_DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses_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_DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock_lbl0" xml:lang="en-US">The description of the entity&apos;s accounting policy for cost of sales and expenses by function.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock" xlink:to="simecb_DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock_lbl0" xml:lang="en-US">The description of the entity&apos;s accounting policy for environmental liabilities.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock" xlink:to="simecb_DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory_lbl0" xml:lang="en-US">The disclosure of the 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_DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory" xlink:to="simecb_DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory_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_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_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_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock_lbl0" xml:lang="en-US">Tabular disclosure of trade accounts payable.</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/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_DisclosureOfOtherComprehensiveIncomeLossExplanatory_lbl0" xml:lang="en-US">Tabular disclosure of other comprehensive income loss.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfOtherComprehensiveIncomeLossExplanatory" xlink:to="simecb_DisclosureOfOtherComprehensiveIncomeLossExplanatory_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_DispositionOfStack_lbl0" xml:lang="en-US">Disposition of stack.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DispositionOfStack" xlink:to="simecb_DispositionOfStack_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_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_ExchangeAmount_lbl0" xml:lang="en-US">Represent the amount of exchange amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ExchangeAmount" xlink:to="simecb_ExchangeAmount_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_FederalRatePercentage_lbl0" xml:lang="en-US">Federal rate percentage.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FederalRatePercentage" xlink:to="simecb_FederalRatePercentage_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_FinalAndDefinitiveRate_lbl0" xml:lang="en-US">Final and definitive rate.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FinalAndDefinitiveRate" xlink:to="simecb_FinalAndDefinitiveRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FinalAntidumpingRate_lbl0" xml:lang="en-US">Final antidumping rate.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FinalAntidumpingRate" xlink:to="simecb_FinalAntidumpingRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FinishedGoodsInventories_lbl0" xml:lang="en-US">The amount of finished goods inventories non current.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FinishedGoodsInventories" xlink:to="simecb_FinishedGoodsInventories_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_lbl0" 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_GVAccountDebugging_lbl0" xml:lang="en-US">The amount of GV account debugging.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GVAccountDebugging" xlink:to="simecb_GVAccountDebugging_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_GainLossOnFinancialInstruments_lbl0" xml:lang="en-US">The amount of gain (loss) on financial instruments.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GainLossOnFinancialInstruments" xlink:to="simecb_GainLossOnFinancialInstruments_lbl0"/>
    <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_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_InterestOnSaleAndUseTax_lbl0" xml:lang="en-US">The amount of interest on sale and use tax.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InterestOnSaleAndUseTax" xlink:to="simecb_InterestOnSaleAndUseTax_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_InvestmentsInFinancialInstruments_lbl0" xml:lang="en-US">Amount of investments in financial instruments.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InvestmentsInFinancialInstruments" xlink:to="simecb_InvestmentsInFinancialInstruments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LandsTreatment_lbl0" xml:lang="en-US">Represent amount of land treatments expenses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LandsTreatment" xlink:to="simecb_LandsTreatment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LegalReserve_lbl0" xml:lang="en-US">Represents the amount of legal reserve.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LegalReserve" xlink:to="simecb_LegalReserve_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_lbl2" 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_lbl2"/>
    <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">Represents amount of 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_PaidBenefits_lbl0" xml:lang="en-US">Represents amount of projected 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PaymentAmount_lbl0" xml:lang="en-US">Payment amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PaymentAmount" xlink:to="simecb_PaymentAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PensionAmount_lbl0" xml:lang="en-US">The amount of pension.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PensionAmount" xlink:to="simecb_PensionAmount_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_PercentageOfContribution_lbl0" 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_PercentageOfContribution" xlink:to="simecb_PercentageOfContribution_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentageOfFinalResult_lbl0" xml:lang="en-US">Percentage  of final result.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfFinalResult" xlink:to="simecb_PercentageOfFinalResult_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_PercentageOfNominalStockholdersEquity_lbl0" xml:lang="en-US">Percentage of nominal stockholder&apos;s equity.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfNominalStockholdersEquity" xlink:to="simecb_PercentageOfNominalStockholdersEquity_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_PlusNonVestedBenefitsObligation_lbl0" xml:lang="en-US">The amount of benefits related to obligation.</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/documentation" xlink:label="simecb_PreliminaryTariffDumpingRate_lbl0" xml:lang="en-US">Preliminary tariff dumping rate.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PreliminaryTariffDumpingRate" xlink:to="simecb_PreliminaryTariffDumpingRate_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_ProfitsFromInventorySales_lbl0" xml:lang="en-US">The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ProfitsFromInventorySales" xlink:to="simecb_ProfitsFromInventorySales_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_QuantityOfInventories_lbl0" xml:lang="en-US">Quantity of inventories.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_QuantityOfInventories" xlink:to="simecb_QuantityOfInventories_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RecognizedIncome_lbl0" xml:lang="en-US">The amount of 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_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_RepublicAccountDebugging_lbl0" xml:lang="en-US">The amount of republic account debugging.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicAccountDebugging" xlink:to="simecb_RepublicAccountDebugging_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RepurchaseAndPlacementOfOwnCapitalStocksNet_lbl0" xml:lang="en-US">The cash outflow of 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="simecb_RepurchaseAndPlacementOfOwnCapitalStocksNet" xlink:to="simecb_RepurchaseAndPlacementOfOwnCapitalStocksNet_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_RollersInventories_lbl0" xml:lang="en-US">The amount of rollers inventories non current.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RollersInventories" xlink:to="simecb_RollersInventories_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_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock_lbl0" xml:lang="en-US">Tabular disclosure of additional bank related to line of credit.</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/documentation" xlink:label="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock_lbl0" xml:lang="en-US">Tabular disclosure of 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="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock" xlink:to="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock_lbl0" xml:lang="en-US">Tabular disclosure of schedule of book value of 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_ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock" xlink:to="simecb_ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock_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_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock_lbl0" xml:lang="en-US">Tabular disclosure of net cost for the period booked in profit loss.</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/documentation" xlink:label="simecb_ServiceCost_lbl0" xml:lang="en-US">The amount of service cost.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ServiceCost" xlink:to="simecb_ServiceCost_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_ShortTermAsset_lbl0" xml:lang="en-US">It represents amount related to short 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ShortTermsLiabilities_lbl0" xml:lang="en-US">It represents amount of short 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_SparePartsInventories_lbl0" xml:lang="en-US">The amount of spare parts inventories non current.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SparePartsInventories" xlink:to="simecb_SparePartsInventories_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_StockExchangeTerm_lbl0" xml:lang="en-US">The term related to stock exchange.</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/documentation" xlink:label="simecb_TaxEffectOfTaxLossesExpirationPeriod_lbl0" xml:lang="en-US">Represent the tax effect of tax losses expiration period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxEffectOfTaxLossesExpirationPeriod" xlink:to="simecb_TaxEffectOfTaxLossesExpirationPeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TaxLossCarryforwardsExpirationPeriod_lbl0" xml:lang="en-US">Represent the tax loss carry forwards expiration period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxLossCarryforwardsExpirationPeriod" xlink:to="simecb_TaxLossCarryforwardsExpirationPeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TaxLossCarryforwardsExpireAfterCertainPeriod_lbl0" xml:lang="en-US">Represent the amount of tax loss carryforwards expire after certain period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxLossCarryforwardsExpireAfterCertainPeriod" xlink:to="simecb_TaxLossCarryforwardsExpireAfterCertainPeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TaxLossCarryforwardsExpireIndefinitely_lbl0" xml:lang="en-US">Represent the amount of tax loss carryforwards expire indefinitely.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxLossCarryforwardsExpireIndefinitely" xlink:to="simecb_TaxLossCarryforwardsExpireIndefinitely_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TaxLossCarryforwardsForFederalTax_lbl0" xml:lang="en-US">Represent the amount of tax loss carryforwards for federal tax.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxLossCarryforwardsForFederalTax" xlink:to="simecb_TaxLossCarryforwardsForFederalTax_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TaxLossesExpirationPeriod_lbl0" xml:lang="en-US">Represent the tax losses expiration period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxLossesExpirationPeriod" xlink:to="simecb_TaxLossesExpirationPeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TaxLossesForStateAndMunicipal_lbl0" xml:lang="en-US">Represent the amount of tax losses for state and municipal.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxLossesForStateAndMunicipal" xlink:to="simecb_TaxLossesForStateAndMunicipal_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_TotalMetricTons_lbl0" xml:lang="en-US">Total metric tons.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TotalMetricTons" xlink:to="simecb_TotalMetricTons_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_UnpaidContributions_lbl0" xml:lang="en-US">The amount of unpaid contributions.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UnpaidContributions" xlink:to="simecb_UnpaidContributions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower_lbl0" xml:lang="en-US">Represents amount of valuation allowance at 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_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_WithdrawalPayment_lbl0" xml:lang="en-US">Represent the amount of complete withdrawal payment.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_WithdrawalPayment" xlink:to="simecb_WithdrawalPayment_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfShareCapitalDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfShareCapitalDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfShareCapitalDomain_lbl" xml:lang="en-US">Classes of share capital [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfShareCapitalDomain" xlink:to="ifrs-full_ClassesOfShareCapitalDomain_lbl"/>
    <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="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_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="simecb_CompaaManufactureraDeTubosSADeCVMember_lbl0" xml:lang="en-US">Compaa Manufacturera De Tubos SADe CVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CompaaManufactureraDeTubosSADeCVMember" xlink:to="simecb_CompaaManufactureraDeTubosSADeCVMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SaleAndUseTaxAmount_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower_lbl1" xml:lang="en-US">Valuation Allowance At Cost Or Net Realizablevalue Lower</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_Subsidiaries9Member_lbl0" xml:lang="en-US">Subsidiaries9 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/label" xlink:label="ifrs-full_TaxEffectOfTaxLosses_lbl0" xml:lang="en-US">Tax effect of tax losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TaxEffectOfTaxLosses" xlink:to="ifrs-full_TaxEffectOfTaxLosses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FerrovisaSADeCVMember_lbl0" xml:lang="en-US">Ferrovisa SADe CVMember</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_Subsidiaries24Member_lbl0" xml:lang="en-US">Subsidiaries24 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/label" xlink:label="simecb_ManagementStaffAbstract_lbl0" xml:lang="en-US">Management Staff Abstract</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">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_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="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_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="simecb_Subsidiaries11Member_lbl0" xml:lang="en-US">Subsidiaries11 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/label" xlink:label="ifrs-full_OtherPayables_lbl0" xml:lang="en-US">Other payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherPayables" xlink:to="ifrs-full_OtherPayables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdministrativeExpense_lbl2" 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_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_lbl0" xml:lang="en-US">Current tax relating to items credited (charged) directly to equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" xlink:to="ifrs-full_CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_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_CurrentRawMaterialsAndCurrentProductionSupplies_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LandsTreatment_lbl1" xml:lang="en-US">Lands Treatment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LandsTreatment" xlink:to="simecb_LandsTreatment_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_lbl0" xml:lang="en-US">Later than two months and not later than three months [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember" xlink:to="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense_lbl3" 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_lbl3"/>
    <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_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities_lbl0" xml:lang="en-US">Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" xlink:to="ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TaxLossCarryforwardsExpireIndefinitely_lbl1" xml:lang="en-US">Tax Loss Carryforwards Expire Indefinitely</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxLossCarryforwardsExpireIndefinitely" xlink:to="simecb_TaxLossCarryforwardsExpireIndefinitely_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax_lbl0" xml:lang="en-US">Gains (losses) on exchange differences on translation of foreign operations, net of tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NetCostForThePeriod_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDateSixMember_lbl0" xml:lang="en-US">Origin Date Six Member</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_MaintenancesMember_lbl0" xml:lang="en-US">Maintenances Member</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_DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock_lbl1" xml:lang="en-US">Description Of Accounting Policy For Environmental Liabilitiestext Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock" xlink:to="simecb_DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ServiceCost_lbl1" xml:lang="en-US">Service Cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ServiceCost" xlink:to="simecb_ServiceCost_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cyd_CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag_lbl0" xml:lang="en-US">Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag" xlink:to="cyd_CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDefinedBenefitPlansExplanatory_lbl0" xml:lang="en-US">Disclosure of defined benefit plans [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansExplanatory" xlink:to="ifrs-full_DisclosureOfDefinedBenefitPlansExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised_lbl0" xml:lang="en-US">Unused tax losses for which no deferred tax asset recognised</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" xlink:to="ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_lbl0" xml:lang="en-US">Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag" xlink:to="cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DecreaseIncreaseInOtherNoncurrentAssets_lbl1" xml:lang="en-US">Decrease Increase In Other Noncurrent Assets</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="ifrs-full_LoanCommitmentsMember_lbl0" xml:lang="en-US">Loan commitments [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LoanCommitmentsMember" xlink:to="ifrs-full_LoanCommitmentsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OperadoraDePerfilesSigosaSADeCVMember_lbl0" xml:lang="en-US">Operadora De Perfiles Sigosa SADe CVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraDePerfilesSigosaSADeCVMember" xlink:to="simecb_OperadoraDePerfilesSigosaSADeCVMember_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="simecb_IndustriasCHSABDeCVMember_lbl1" xml:lang="en-US">Industrias CHSABDe CVMember</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="cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock_lbl0" xml:lang="en-US">Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock" xlink:to="cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock_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="simecb_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Detailed Information About Tax Losses Pending Of Amortize Explanatory Table Text Block</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_CurrentInventoryAbstract_lbl0" xml:lang="en-US">Current Inventory Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CurrentInventoryAbstract" xlink:to="simecb_CurrentInventoryAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries4Member_lbl0" xml:lang="en-US">Subsidiaries4 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"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfOtherComprehensiveIncomeLossAbstract" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfOtherComprehensiveIncomeLossAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfOtherComprehensiveIncomeLossAbstract_lbl" xml:lang="en-US">Schedule Of Other Comprehensive Income Loss Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfOtherComprehensiveIncomeLossAbstract" xlink:to="simecb_ScheduleOfOtherComprehensiveIncomeLossAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CustomsAndBorderProtectionIssuedRate_lbl1" xml:lang="en-US">Customs And Border Protection Issued Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CustomsAndBorderProtectionIssuedRate" xlink:to="simecb_CustomsAndBorderProtectionIssuedRate_lbl1"/>
    <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_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="simecb_IntangibleAssetsFromGrupoSanMember_lbl0" 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_StockExchangeTerm_lbl1" 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_lbl1"/>
    <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="simecb_IndustrialMexicanaDeHerramientasSADeCVMember_lbl0" xml:lang="en-US">Industrial Mexicana De Herramientas SADe CVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustrialMexicanaDeHerramientasSADeCVMember" xlink:to="simecb_IndustrialMexicanaDeHerramientasSADeCVMember_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_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="simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory_lbl1" xml:lang="en-US">Disclosure Of Detailed Information About Recoverable Taxes Explanatory</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="ifrs-full_LongtermBorrowingsMember_lbl0" xml:lang="en-US">Long-term borrowings [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermBorrowingsMember" xlink:to="ifrs-full_LongtermBorrowingsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ClassIISharesMember_lbl0" xml:lang="en-US">Class IIShares 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/label" xlink:label="simecb_OriginDateFourMember_lbl0" xml:lang="en-US">Origin Date Four Member</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="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_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="simecb_Subsidiaries30Member_lbl0" xml:lang="en-US">Subsidiaries30 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/label" xlink:label="ifrs-full_CashEquivalents_lbl0" 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for borrowing costs [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries37Member_lbl0" xml:lang="en-US">Subsidiaries37 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/label" xlink:label="ifrs-full_ShorttermBorrowingsMember_lbl0" xml:lang="en-US">Short-term borrowings [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermBorrowingsMember" xlink:to="ifrs-full_ShorttermBorrowingsMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfDeferredIncomeTaxLiabilityAbstract" xlink:href="simecb-20241231.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ElectrodesMember_lbl0" 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_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_SecuredBankLoansReceived_lbl0" xml:lang="en-US">Secured bank loans received</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SecuredBankLoansReceived" xlink:to="ifrs-full_SecuredBankLoansReceived_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProductionSupplies_lbl0" xml:lang="en-US">Current production supplies</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProductionSupplies" xlink:to="ifrs-full_ProductionSupplies_lbl0"/>
    <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_OtherFinanceCost_lbl0" xml:lang="en-US">Other finance cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherFinanceCost" xlink:to="ifrs-full_OtherFinanceCost_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Provisions_lbl0" xml:lang="en-US">Provisions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Provisions" xlink:to="ifrs-full_Provisions_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_EmployeeBenefitsExpense_lbl0" xml:lang="en-US">Employee benefits expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EmployeeBenefitsExpense" xlink:to="ifrs-full_EmployeeBenefitsExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SigosaMember_lbl1" xml:lang="en-US">Sigosa Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SigosaMember" xlink:to="simecb_SigosaMember_lbl1"/>
    <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_OtherNoncurrentFinancialAssets_lbl0" xml:lang="en-US">Other non-current financial assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherNoncurrentFinancialAssets" xlink:to="ifrs-full_OtherNoncurrentFinancialAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageShareOfEmployersProfits_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cyd_CybersecurityRiskManagementProcessesIntegratedTextBlock_lbl0" xml:lang="en-US">Cybersecurity Risk Management Processes Integrated [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskManagementProcessesIntegratedTextBlock" xlink:to="cyd_CybersecurityRiskManagementProcessesIntegratedTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncreaseDecreaseInInflationEffectsNet_lbl1" xml:lang="en-US">Increase Decrease In 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_lbl1"/>
    <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="simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts_lbl1" xml:lang="en-US">Deferred Tax Assets Allowance For Doubtful Accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts" xlink:to="simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts_lbl1"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesAbstract" xlink:href="simecb-20241231.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PayablesForPurchaseOfEnergy_lbl0" xml:lang="en-US">Payables for purchase of energy</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PayablesForPurchaseOfEnergy" xlink:to="ifrs-full_PayablesForPurchaseOfEnergy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ConversionTranslationAdjustmentOnForeignSubsidiaries_lbl1" xml:lang="en-US">Conversion Translation Adjustment On Foreign Subsidiaries</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ConversionTranslationAdjustmentOnForeignSubsidiaries" xlink:to="simecb_ConversionTranslationAdjustmentOnForeignSubsidiaries_lbl1"/>
    <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_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_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_DisclosureOfEntitysReportableSegmentsExplanatory_lbl0" xml:lang="en-US">Disclosure of entity&apos;s operating segments [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory" xlink:to="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CustomsAndBorderProtectionIssued_lbl1" xml:lang="en-US">Customs And Border Protection Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CustomsAndBorderProtectionIssued" xlink:to="simecb_CustomsAndBorderProtectionIssued_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AcerosYLaminadosSigosaSADeCVMember_lbl0" xml:lang="en-US">Aceros YLaminados Sigosa SADe CVMember</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="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="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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DepreciationAndAmortizationMember_lbl0" 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_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_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_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="simecb_AccumulatedAmortizationMember_lbl0" 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PytsaIndustrialDeMexicoSADeCVMember_lbl0" xml:lang="en-US">Pytsa Industrial De Mexico SADe CVMember</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_NetCostsForThePeriod_lbl1" xml:lang="en-US">Net Costs 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EnvironmentalLiabilities_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BalancesWithBanks_lbl0" xml:lang="en-US">Balances with banks</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BalancesWithBanks" xlink:to="ifrs-full_BalancesWithBanks_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries35Member_lbl0" xml:lang="en-US">Subsidiaries35 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/label" xlink:label="ifrs-full_Inventories_lbl2" 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_lbl2"/>
    <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="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_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="simecb_AESMember_lbl0" xml:lang="en-US">AESMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AESMember" xlink:to="simecb_AESMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CokeInventories_lbl2" xml:lang="en-US">Coke Inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CokeInventories" xlink:to="simecb_CokeInventories_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries29Member_lbl0" xml:lang="en-US">Subsidiaries29 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/label" xlink:label="simecb_Subsidiaries32Member_lbl0" xml:lang="en-US">Subsidiaries32 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/label" xlink:label="simecb_Subsidiaries7Member_lbl0" xml:lang="en-US">Subsidiaries7 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/label" xlink:label="simecb_HoldingCompanyAbstract_lbl0" xml:lang="en-US">Holding Company Abstract</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="ifrs-full_VehiclesMember_lbl0" 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SiderrgicosDelGolfoSADeCVMember_lbl0" xml:lang="en-US">Siderrgicos Del Golfo SADe CVMember</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="ifrs-full_AccumulatedOtherComprehensiveIncomeMember_lbl0" xml:lang="en-US">Accumulated other comprehensive income [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccumulatedOtherComprehensiveIncomeMember" xlink:to="ifrs-full_AccumulatedOtherComprehensiveIncomeMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_lbl1" xml:lang="en-US">Gains (losses) on financial assets at fair value through profit or loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:to="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_lbl1"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfNetBookValueOfPropertyPlantAndEquipmentAbstract" xlink:href="simecb-20241231.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CancellationsAmount_lbl1" xml:lang="en-US">Cancellations Amount</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_PercentageOfFinalResult_lbl1" xml:lang="en-US">Percentage Of Final Result</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfFinalResult" xlink:to="simecb_PercentageOfFinalResult_lbl1"/>
    <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="simecb_DeferredContributionPlanPercentage_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LoansToRelatedPartiesAbstract_lbl0" xml:lang="en-US">Loans To Related Parties Abstract</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="ifrs-full_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory_lbl0" xml:lang="en-US">Disclosure of information about 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_ReportableSegmentsMember_lbl0" xml:lang="en-US">Reportable segments [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReportableSegmentsMember" xlink:to="ifrs-full_ReportableSegmentsMember_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="simecb_AllowanceAccountForCreditLossesofFinancialAssets_lbl2" xml:lang="en-US">Allowance Account For Credit Lossesof Financial Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AllowanceAccountForCreditLossesofFinancialAssets" xlink:to="simecb_AllowanceAccountForCreditLossesofFinancialAssets_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageOfContribution_lbl1" 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_PercentageOfContribution" xlink:to="simecb_PercentageOfContribution_lbl1"/>
    <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_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="simecb_OtherRelatedPartiesAbstract_lbl0" xml:lang="en-US">Other Related Parties Abstract</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="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="simecb_GVAccountDebugging_lbl1" xml:lang="en-US">GVAccount Debugging</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GVAccountDebugging" xlink:to="simecb_GVAccountDebugging_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageOfLegalReserve_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OtherIncomeAndOtherexpensesNet_lbl1" xml:lang="en-US">Other Income And Otherexpenses Net</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_AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes_lbl1" xml:lang="en-US">Adjustments For Increase Decrease 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_AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes" xlink:to="simecb_AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ServiciosEstructuralesSADeCVMember_lbl0" xml:lang="en-US">Servicios Estructurales SADe CVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ServiciosEstructuralesSADeCVMember" xlink:to="simecb_ServiciosEstructuralesSADeCVMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AmountOfPenaltyPaid_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DefinedBenefitsObligationsDBO_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ConversionTranslationAdjustmentOnForeignSubsidiariesMember_lbl0" xml:lang="en-US">Conversion Translation Adjustment On Foreign Subsidiaries Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ConversionTranslationAdjustmentOnForeignSubsidiariesMember" xlink:to="simecb_ConversionTranslationAdjustmentOnForeignSubsidiariesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares_lbl0" 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TotalControllingInterestMember_lbl0" xml:lang="en-US">Total Controlling Interest Member</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="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_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="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/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_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="simecb_Subsidiaries14Member_lbl0" xml:lang="en-US">Subsidiaries14 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/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="simecb_ExpectedBenefitTaxExpense_lbl1" xml:lang="en-US">Expected Benefit Tax Expense</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_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables_lbl1" xml:lang="en-US">Adjustments For Decrease Increase In Due From Related Parts Receivables</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="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets_lbl1" xml:lang="en-US">Increase (decrease) through net exchange differences, property, plant and equipment including right-of-use assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets_lbl1"/>
    <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_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="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries21Member_lbl0" xml:lang="en-US">Subsidiaries21 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/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="simecb_ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Book Value Of Monetary Assets And Monetary Liabilities Denominated In Foreign Currency Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock" xlink:to="simecb_ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries6Member_lbl0" xml:lang="en-US">Subsidiaries6 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/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_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="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/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="simecb_EmployeeProfitSharingAmount_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SubsidiariesEstablishedInMexicoAbstract_lbl0" xml:lang="en-US">Subsidiaries Established In Mexico Abstract</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="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="simecb_OtherExpensesMember_lbl0" 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PerfilesComercialesSigosaSADeCVMember_lbl0" xml:lang="en-US">Perfiles Comerciales Sigosa SADe CVMember</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_FinalAndDefinitiveRate_lbl1" xml:lang="en-US">Final And Definitive Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FinalAndDefinitiveRate" xlink:to="simecb_FinalAndDefinitiveRate_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ExchangeAmount_lbl1" xml:lang="en-US">Exchange Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ExchangeAmount" xlink:to="simecb_ExchangeAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses_lbl1" xml:lang="en-US">Income Tax Expense Continuing Operations Excluding Certain Previous Year Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" xlink:to="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses_lbl1"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfCostOfSalesAndAdministrationExpensesAbstract" xlink:href="simecb-20241231.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Net Cost For The Period Booked In Profit And Loss Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock" xlink:to="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestPaidClassifiedAsFinancingActivities_lbl0" xml:lang="en-US">Interest paid, classified as financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestPaidClassifiedAsFinancingActivities" xlink:to="ifrs-full_InterestPaidClassifiedAsFinancingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries27Member_lbl0" xml:lang="en-US">Subsidiaries27 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/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_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_PaymentsToAndOnBehalfOfEmployees_lbl0" xml:lang="en-US">Payments to and on behalf of employees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsToAndOnBehalfOfEmployees" xlink:to="ifrs-full_PaymentsToAndOnBehalfOfEmployees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers_lbl1" xml:lang="en-US">Benefit From Utilization Of Tax Loss Carryforward 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_lbl1"/>
    <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="simecb_OtherEquityInstrumentsMember_lbl0" xml:lang="en-US">Other Equity Instruments Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherEquityInstrumentsMember" xlink:to="simecb_OtherEquityInstrumentsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock_lbl0" xml:lang="en-US">Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock" xlink:to="cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CompaaIndustrialMexicanaSADeCVMember_lbl0" xml:lang="en-US">Compaa Industrial Mexicana SADe CVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CompaaIndustrialMexicanaSADeCVMember" xlink:to="simecb_CompaaIndustrialMexicanaSADeCVMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries19Member_lbl0" xml:lang="en-US">Subsidiaries19 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/label" xlink:label="simecb_OriginDateThreeMember_lbl0" xml:lang="en-US">Origin Date Three Member</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="ifrs-full_FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification_lbl0" xml:lang="en-US">Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modification</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification" xlink:to="ifrs-full_FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherCurrentPayables_lbl0" xml:lang="en-US">Other current payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentPayables" xlink:to="ifrs-full_OtherCurrentPayables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_GasesIndustrialesDeAmericaSADeCVMember_lbl0" xml:lang="en-US">Gases Industriales De America SADe CVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GasesIndustrialesDeAmericaSADeCVMember" xlink:to="simecb_GasesIndustrialesDeAmericaSADeCVMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsExplanatory_lbl0" xml:lang="en-US">Disclosure of operating segments [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsExplanatory" xlink:to="ifrs-full_DisclosureOfOperatingSegmentsExplanatory_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="simecb_ScenarioForecastsMember_lbl0" xml:lang="en-US">Scenario Forecasts Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScenarioForecastsMember" xlink:to="simecb_ScenarioForecastsMember_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="simecb_PaidBenefits_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RawMaterialsAndConsumablesMember_lbl0" 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RepurchaseOfOwnCapitalStockReserve_lbl1" 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_lbl1"/>
    <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="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="simecb_SubsidiariesEstablishedInForeignCountriesAbstract_lbl0" xml:lang="en-US">Subsidiaries Established In Foreign Countries Abstract</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="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="simecb_Subsidiaries26Member_lbl0" xml:lang="en-US">Subsidiaries26 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/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="simecb_Subsidiaries13Member_lbl0" xml:lang="en-US">Subsidiaries13 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/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="ifrs-full_DisclosureOfClassesOfShareCapitalExplanatory_lbl0" xml:lang="en-US">Disclosure of classes of share capital [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfClassesOfShareCapitalExplanatory" xlink:to="ifrs-full_DisclosureOfClassesOfShareCapitalExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageOfNominalCapital_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossAttributableToNoncontrollingInterests_lbl1" 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_lbl1"/>
    <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="simecb_PensionAmount_lbl1" xml:lang="en-US">Pension Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PensionAmount" xlink:to="simecb_PensionAmount_lbl1"/>
    <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="simecb_CESPAURENMember_lbl0" xml:lang="en-US">CESPAURENMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CESPAURENMember" xlink:to="simecb_CESPAURENMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ShortTermAbstract_lbl0" xml:lang="en-US">Short Term Abstract</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="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="simecb_InvestmentsInFinancialInstruments_lbl1" xml:lang="en-US">Investments In Financial Instruments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InvestmentsInFinancialInstruments" xlink:to="simecb_InvestmentsInFinancialInstruments_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NRGCurtailmentSolutionsIncMember_lbl0" xml:lang="en-US">NRGCurtailment 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_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_BottomOfRangeMember_lbl2" 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_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ProfitsFromInventorySales_lbl1" xml:lang="en-US">Profits From Inventory Sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ProfitsFromInventorySales" xlink:to="simecb_ProfitsFromInventorySales_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NumberOfSharesIssued_lbl0" xml:lang="en-US">Number of shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesIssued" xlink:to="ifrs-full_NumberOfSharesIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CompaiaManufactureraDeTubosSADeCVMember_lbl0" xml:lang="en-US">Compaia Manufacturera De Tubos SADe CVMember</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="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="simecb_ENELTRADINGBRASILSAMember_lbl1" xml:lang="en-US">ENELTRADINGBRASILSAMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ENELTRADINGBRASILSAMember" xlink:to="simecb_ENELTRADINGBRASILSAMember_lbl1"/>
    <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="simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory_lbl1" xml:lang="en-US">Disclosure Of Detailed Information About Cash And Cash Equivalents Explanatory</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_OxygenMember_lbl0" 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherIntangibleAssets_lbl0" xml:lang="en-US">Other intangible assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherIntangibleAssets" xlink:to="ifrs-full_OtherIntangibleAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TopOfRangeMember_lbl2" 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_lbl2"/>
    <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="simecb_ThreePercentageOfEBITDAMember_lbl0" xml:lang="en-US">Three Percentage Of EBITDAMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ThreePercentageOfEBITDAMember" xlink:to="simecb_ThreePercentageOfEBITDAMember_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_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="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="simecb_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Detailed Information About Income Tax Charged Credited Explanatory Table Text Block</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_OriginDateTwoMember_lbl0" xml:lang="en-US">Origin Date Two Member</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_TaxLossesExpirationPeriod_lbl1" xml:lang="en-US">Tax Losses Expiration Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxLossesExpirationPeriod" xlink:to="simecb_TaxLossesExpirationPeriod_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries23Member_lbl0" xml:lang="en-US">Subsidiaries23 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/label" xlink:label="ifrs-full_PaymentsOfOtherEquityInstruments_lbl0" xml:lang="en-US">Payments of other equity instruments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsOfOtherEquityInstruments" xlink:to="ifrs-full_PaymentsOfOtherEquityInstruments_lbl0"/>
    <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_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="simecb_Subsidiaries18Member_lbl0" xml:lang="en-US">Subsidiaries18 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/label" xlink:label="simecb_FixedCapitalShares_lbl1" xml:lang="en-US">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/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="simecb_DefinedBenefitObligationAtPresentValues_lbl2" xml:lang="en-US">Defined Benefit Obligation At Present Values</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DefinedBenefitObligationAtPresentValues" xlink:to="simecb_DefinedBenefitObligationAtPresentValues_lbl2"/>
    <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="simecb_TaxLossCarryforwardsExpirationPeriod_lbl1" xml:lang="en-US">Tax Loss Carryforwards Expiration Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxLossCarryforwardsExpirationPeriod" xlink:to="simecb_TaxLossCarryforwardsExpirationPeriod_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_InterestOnSaleAndUseTax_lbl1" xml:lang="en-US">Interest On Sale And Use Tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InterestOnSaleAndUseTax" xlink:to="simecb_InterestOnSaleAndUseTax_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries20Member_lbl0" xml:lang="en-US">Subsidiaries20 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/label" xlink:label="simecb_GainLossOnFinancialInstruments_lbl1" xml:lang="en-US">Gain Loss On Financial Instruments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GainLossOnFinancialInstruments" xlink:to="simecb_GainLossOnFinancialInstruments_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OperadoraLaminadoraVistaHermosaSADeCVMember_lbl0" xml:lang="en-US">Operadora Laminadora Vista Hermosa SADe CVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraLaminadoraVistaHermosaSADeCVMember" xlink:to="simecb_OperadoraLaminadoraVistaHermosaSADeCVMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ProfitSharingAndIncentiveCompensationPlansMember_lbl0" xml:lang="en-US">Profit Sharing And Incentive Compensation Plans Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ProfitSharingAndIncentiveCompensationPlansMember" xlink:to="simecb_ProfitSharingAndIncentiveCompensationPlansMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory_lbl0" xml:lang="en-US">Disclosure of subsidiaries [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory" xlink:to="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries15Member_lbl0" xml:lang="en-US">Subsidiaries15 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/label" xlink:label="ifrs-full_OtherOperatingIncomeExpense_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TerminationBenefitsMember_lbl0" 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ShareCapitalAmount_lbl1" 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_lbl1"/>
    <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="simecb_DisclosureOfOtherComprehensiveIncomeLossExplanatory_lbl1" xml:lang="en-US">Disclosure Of Other Comprehensive Income Loss Explanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfOtherComprehensiveIncomeLossExplanatory" xlink:to="simecb_DisclosureOfOtherComprehensiveIncomeLossExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries2Member_lbl0" xml:lang="en-US">Subsidiaries2 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/label" xlink:label="ifrs-full_ConstructionInProgressMember_lbl1" 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_lbl1"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfEstimatedUsefulLivesOfAssetsAbstract" xlink:href="simecb-20241231.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"/>
    <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="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="simecb_OtherAssetsRecoverable_lbl1" 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_lbl1"/>
    <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_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="simecb_WithdrawalPayment_lbl1" xml:lang="en-US">Withdrawal Payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_WithdrawalPayment" xlink:to="simecb_WithdrawalPayment_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTaxAssetsCurrent_lbl1" 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_lbl1"/>
    <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_DeferredTaxLiabilities_lbl1" 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_lbl1"/>
    <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_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="simecb_OriginDateNineMember_lbl0" xml:lang="en-US">Origin Date Nine Member</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_FerroalloysMember_lbl0" 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RepublicSteelMember_lbl0" xml:lang="en-US">Republic Steel Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicSteelMember" xlink:to="simecb_RepublicSteelMember_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_DisclosureOfReservesAndOtherEquityInterestExplanatory_lbl0" xml:lang="en-US">Disclosure of reserves within equity [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory" xlink:to="ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable_lbl1" xml:lang="en-US">Adjustments For Increase Decrease In Due To Related Parties Payable</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="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="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="simecb_GasAndFuelsMember_lbl0" 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_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_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="simecb_PlusNonVestedBenefitsObligation_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_San42TrademarkMember_lbl1" xml:lang="en-US">San42 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherFinanceIncome_lbl0" xml:lang="en-US">Other finance income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherFinanceIncome" xlink:to="ifrs-full_OtherFinanceIncome_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="simecb_Subsidiaries16Member_lbl0" xml:lang="en-US">Subsidiaries16 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"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfBalancesAbstract" xlink:href="simecb-20241231.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"/>
    <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="simecb_ComercializadoraSIGOSASadecvMember_lbl0" xml:lang="en-US">Comercializadora SIGOSASadecv 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/label" xlink:label="simecb_Subsidiaries1Member_lbl0" xml:lang="en-US">Subsidiaries1 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/label" xlink:label="ifrs-full_TradeAndOtherPayablesToRelatedParties_lbl0" xml:lang="en-US">Payables to related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherPayablesToRelatedParties" xlink:to="ifrs-full_TradeAndOtherPayablesToRelatedParties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_VariableCapitalAmount_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax_lbl0" xml:lang="en-US">Receivables from taxes other than income tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax" xlink:to="ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfExpensesExplanatory_lbl0" xml:lang="en-US">Disclosure of expenses [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfExpensesExplanatory" xlink:to="ifrs-full_DisclosureOfExpensesExplanatory_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="simecb_PercentageOfCollectiveBargainingAgreements_lbl1" 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_lbl1"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossAbstract" xlink:href="simecb-20241231.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries17Member_lbl0" xml:lang="en-US">Subsidiaries17 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/label" xlink:label="simecb_NewcommMember_lbl0" xml:lang="en-US">Newcomm Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NewcommMember" xlink:to="simecb_NewcommMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SeriesBCommonStockMember_lbl1" xml:lang="en-US">Series BCommon Stock Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SeriesBCommonStockMember" xlink:to="simecb_SeriesBCommonStockMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfNatureOfBusinessExplanatory_lbl1" xml:lang="en-US">Disclosure Of Nature Of Business Explanatory</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="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_DisclosureOfIntangibleAssetsAndGoodwillExplanatory_lbl0" xml:lang="en-US">Disclosure of 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_DisclosureOfIntangibleAssetsAndGoodwillExplanatory" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsAndGoodwillExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries22Member_lbl0" xml:lang="en-US">Subsidiaries22 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/label" xlink:label="ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract_lbl0" xml:lang="en-US">Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract" xlink:to="ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfTaxLossesPendingOfAmortizeAbstract" xlink:href="simecb-20241231.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ExpectedCreditLossRate_lbl0" xml:lang="en-US">Expected credit loss rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpectedCreditLossRate" xlink:to="ifrs-full_ExpectedCreditLossRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentInventories_lbl2" 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_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatutoryReserve_lbl0" xml:lang="en-US">Statutory reserve</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatutoryReserve" xlink:to="ifrs-full_StatutoryReserve_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"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfFinancialInformationBySegmentsAbstract" xlink:href="simecb-20241231.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ShorttermLegalProceedingsProvision_lbl0" xml:lang="en-US">Current legal proceedings provision</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermLegalProceedingsProvision" xlink:to="ifrs-full_ShorttermLegalProceedingsProvision_lbl0"/>
    <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_AmountsPayableRelatedPartyTransactions_lbl0" xml:lang="en-US">Amounts payable, related party transactions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmountsPayableRelatedPartyTransactions" xlink:to="ifrs-full_AmountsPayableRelatedPartyTransactions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDateFiveMember_lbl0" xml:lang="en-US">Origin Date Five Member</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_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory_lbl1" xml:lang="en-US">Description Of Accounting Policy For Conversion Of Foreign Subsidiaries Financial Statements Explanatory</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_TotalMetricTons_lbl1" xml:lang="en-US">Total Metric Tons</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TotalMetricTons" xlink:to="simecb_TotalMetricTons_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory_lbl0" xml:lang="en-US">Disclosure of detailed information about investment property [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory_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_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="simecb_TaxLossCarryforwardsForFederalTax_lbl1" xml:lang="en-US">Tax Loss Carryforwards For Federal Tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxLossCarryforwardsForFederalTax" xlink:to="simecb_TaxLossCarryforwardsForFederalTax_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock_lbl1" xml:lang="en-US">Disclosure Of Detailed Information About Trade Accounts Payable And Other Accrued Liabilities Explanatory Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock" xlink:to="simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries31Member_lbl0" xml:lang="en-US">Subsidiaries31 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/label" xlink:label="simecb_IndustriasProcarsaSADeCVMember_lbl0" xml:lang="en-US">Industrias Procarsa SADe CVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasProcarsaSADeCVMember" xlink:to="simecb_IndustriasProcarsaSADeCVMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfRelevantExchangeRatesAbstract" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfRelevantExchangeRatesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfRelevantExchangeRatesAbstract_lbl" xml:lang="en-US">Schedule Of Relevant Exchange Rates Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfRelevantExchangeRatesAbstract" xlink:to="simecb_ScheduleOfRelevantExchangeRatesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax_lbl0" xml:lang="en-US">Gains (losses) on financial assets measured at fair value through other comprehensive income, net of tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax" xlink:to="ifrs-full_GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax_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_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"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfEmployeeBenefitsLiabilityAbstract" xlink:href="simecb-20241231.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LegalReserve_lbl1" xml:lang="en-US">Legal Reserve</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LegalReserve" xlink:to="simecb_LegalReserve_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" 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/label" xlink:label="simecb_SQUADRAMember_lbl0" xml:lang="en-US">SQUADRAMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SQUADRAMember" xlink:to="simecb_SQUADRAMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeReceivables_lbl0" xml:lang="en-US">Trade receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeReceivables" xlink:to="ifrs-full_TradeReceivables_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"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfSubsidiariesAbstract" xlink:href="simecb-20241231.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory_lbl1" xml:lang="en-US">Disclosure Of Age Of Net Receivables That Are Past Due Explanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory" xlink:to="simecb_DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AMRICAMember_lbl0" xml:lang="en-US">AMRICAMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AMRICAMember" xlink:to="simecb_AMRICAMember_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="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="simecb_DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses_lbl1" xml:lang="en-US">Description Of Accounting Policy For Allowances For Estimates For Expected Credit Losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses" xlink:to="simecb_DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_VEBABenefitTrustMember_lbl0" xml:lang="en-US">VEBABenefit 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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OperadoraPerfilesSigosaSadecvMember_lbl0" xml:lang="en-US">Operadora Perfiles Sigosa Sadecv 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/label" xlink:label="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits_lbl0" 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAndLiabilitiesAbstract_lbl0" 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_lbl0"/>
    <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="simecb_CreditTerm_lbl1" xml:lang="en-US">Credit Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CreditTerm" xlink:to="simecb_CreditTerm_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageOfNominalStockholdersEquity_lbl1" xml:lang="en-US">Percentage Of Nominal Stockholders Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfNominalStockholdersEquity" xlink:to="simecb_PercentageOfNominalStockholdersEquity_lbl1"/>
    <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="simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Additional Bank Lines Of Credit That The Company Has At Its Disposal To Reduce Liquidity Risk Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock" xlink:to="simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock_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="simecb_IncreaseDecreaseAsAResultOfAbstract_lbl0" xml:lang="en-US">Increase Decrease As AResult Of Abstract</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_OperadoraCompaiaMexicanaDeTubosSADeCVMember_lbl0" xml:lang="en-US">Operadora Compaia Mexicana De Tubos SADe CVMember</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="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_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"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfAgeOfNetReceivablesThatArePastDueAbstract" xlink:href="simecb-20241231.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FourZeroOneKPlansMember_lbl1" xml:lang="en-US">Four Zero One KPlans Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FourZeroOneKPlansMember" xlink:to="simecb_FourZeroOneKPlansMember_lbl1"/>
    <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="simecb_Subsidiaries36Member_lbl0" xml:lang="en-US">Subsidiaries36 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/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="simecb_BudgetExpense_lbl1" xml:lang="en-US">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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentReceivablesAbstract_lbl0" xml:lang="en-US">Trade and other non-current receivables [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentReceivablesAbstract" xlink:to="ifrs-full_NoncurrentReceivablesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncome_lbl0" xml:lang="en-US">Accumulated other comprehensive income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccumulatedOtherComprehensiveIncome" xlink:to="ifrs-full_AccumulatedOtherComprehensiveIncome_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries3Member_lbl0" xml:lang="en-US">Subsidiaries3 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/label" xlink:label="simecb_CustomersListMember_lbl0" 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock_lbl1" xml:lang="en-US">Description Of Accounting Policy For Cost Of Sales And Expenses By Functiontext Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock" xlink:to="simecb_DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashAdvancesAndLoansFromRelatedParties_lbl0" xml:lang="en-US">Cash advances and loans from related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAdvancesAndLoansFromRelatedParties" xlink:to="ifrs-full_CashAdvancesAndLoansFromRelatedParties_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_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="simecb_Subsidiaries25Member_lbl0" xml:lang="en-US">Subsidiaries25 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/label" xlink:label="simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets_lbl1" xml:lang="en-US">Increase Decrease Through Cancellation For Credit Losses Of Financial Assets</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_PerfilesComecialesSigosaSadecvMember_lbl0" xml:lang="en-US">Perfiles Comeciales Sigosa Sadecv 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/label" xlink:label="simecb_RefractoriesMember_lbl0" 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TaxEffectOfTaxLossesExpirationPeriod_lbl1" xml:lang="en-US">Tax Effect Of Tax Losses Expiration Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxEffectOfTaxLossesExpirationPeriod" xlink:to="simecb_TaxEffectOfTaxLossesExpirationPeriod_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" 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/label" xlink:label="ifrs-full_Cash_lbl0" xml:lang="en-US">Cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Cash" xlink:to="ifrs-full_Cash_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CompanhiaSiderurgicaDoEspirituSantoSAMember_lbl0" xml:lang="en-US">Companhia Siderurgica Do Espiritu Santo SAMember</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="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_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_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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract_lbl0" xml:lang="en-US">Changes In Operating Assets And Liabilities Abstract</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="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="simecb_DeferredTaxAssetsAdvancesFromCustomers_lbl1" xml:lang="en-US">Deferred Tax Assets Advances From Customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DeferredTaxAssetsAdvancesFromCustomers" xlink:to="simecb_DeferredTaxAssetsAdvancesFromCustomers_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AcertamSADeCVMember_lbl0" xml:lang="en-US">Acertam SADe CVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AcertamSADeCVMember" xlink:to="simecb_AcertamSADeCVMember_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_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_DefinedBenefitObligationAtPresentValue_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossAbstract_lbl0" xml:lang="en-US">Profit (loss) [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossAbstract" xlink:to="ifrs-full_ProfitLossAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AcquisitionsOfPropertyPlantAndEquipment_lbl1" 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="simecb_AcquisitionsOfPropertyPlantAndEquipment" xlink:to="simecb_AcquisitionsOfPropertyPlantAndEquipment_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SaleOfScrap_lbl1" 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_lbl1"/>
    <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_GeneralAndAdministrativeExpense_lbl0" xml:lang="en-US">General and administrative expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GeneralAndAdministrativeExpense" xlink:to="ifrs-full_GeneralAndAdministrativeExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OperadoraPytsaIndustrialSadecvMember_lbl0" xml:lang="en-US">Operadora Pytsa Industrial Sadecv 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/label" xlink:label="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Balances Receivable From And Payable To Related Parties Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock" xlink:to="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock_lbl1"/>
    <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_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_lbl0" xml:lang="en-US">Deferred tax relating to items credited (charged) directly to equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" xlink:to="ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_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="simecb_OriginDateEightMember_lbl0" xml:lang="en-US">Origin Date Eight Member</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_DefinedBenefitsCosts_lbl1" xml:lang="en-US">Defined Benefits Costs</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="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax_lbl0" xml:lang="en-US">Other comprehensive income that will be reclassified to profit or loss, net of tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_InitialProfitandLossEmployeeBenefits_lbl1" xml:lang="en-US">Initial Profitand 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries8Member_lbl0" xml:lang="en-US">Subsidiaries8 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/label" xlink:label="simecb_RepublicAccountDebugging_lbl1" xml:lang="en-US">Republic Account Debugging</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicAccountDebugging" xlink:to="simecb_RepublicAccountDebugging_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations_lbl0" xml:lang="en-US">Disclosure of initial application of standards or interpretations [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations" xlink:to="ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AcerosCHSADeCVMember_lbl0" xml:lang="en-US">Aceros CHSADe CVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AcerosCHSADeCVMember" xlink:to="simecb_AcerosCHSADeCVMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NonCurrentLoansToRelatedParties_lbl3" 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_lbl3"/>
    <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_OtherLongtermBenefits_lbl1" xml:lang="en-US">Other long-term employee benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherLongtermBenefits" xlink:to="ifrs-full_OtherLongtermBenefits_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesAbstract_lbl0" xml:lang="en-US">Trade and other current payables [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayablesAbstract" xlink:to="ifrs-full_TradeAndOtherCurrentPayablesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfCostOfInvestmentPropertyPlantAndEquipmentAbstract" xlink:href="simecb-20241231.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RollersInventories_lbl1" xml:lang="en-US">Rollers Inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RollersInventories" xlink:to="simecb_RollersInventories_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries5Member_lbl0" xml:lang="en-US">Subsidiaries5 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/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_LaterThanOneMonthAndNotLaterThanTwoMonthsMember_lbl0" xml:lang="en-US">Later than one month and not later than two months [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember" xlink:to="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries12Member_lbl0" xml:lang="en-US">Subsidiaries12 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/label" xlink:label="simecb_FixedAmountsPerHourForEachCoveredEmployees_lbl1" xml:lang="en-US">Fixed Amounts 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FivePercentageOfEBITDAMember_lbl0" xml:lang="en-US">Five Percentage Of EBITDAMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FivePercentageOfEBITDAMember" xlink:to="simecb_FivePercentageOfEBITDAMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EarningsPerShareAbstract_lbl0" xml:lang="en-US">Earnings per share [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EarningsPerShareAbstract" xlink:to="ifrs-full_EarningsPerShareAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_QuantityOfInventories_lbl1" xml:lang="en-US">Quantity Of Inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_QuantityOfInventories" xlink:to="simecb_QuantityOfInventories_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ShortTermAsset_lbl1" xml:lang="en-US">Short Term Asset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShortTermAsset" xlink:to="simecb_ShortTermAsset_lbl1"/>
    <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="cyd_CybersecurityRiskManagementProcessesIntegratedFlag_lbl0" xml:lang="en-US">Cybersecurity Risk Management Processes Integrated [Flag]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskManagementProcessesIntegratedFlag" xlink:to="cyd_CybersecurityRiskManagementProcessesIntegratedFlag_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_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="simecb_CaLaminadoraVistaHermosaSADeCVMember_lbl0" xml:lang="en-US">Ca Laminadora Vista Hermosa SADe CVMember</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/label" xlink:label="simecb_ContractTerm_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RepurchaseAndPlacementOfOwnCapitalStocksNet_lbl1" 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="simecb_RepurchaseAndPlacementOfOwnCapitalStocksNet" xlink:to="simecb_RepurchaseAndPlacementOfOwnCapitalStocksNet_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsExplanatory_lbl0" xml:lang="en-US">Disclosure of financial instruments [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinancialInstrumentsExplanatory" xlink:to="ifrs-full_DisclosureOfFinancialInstrumentsExplanatory_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfCashFlowsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestExpense_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PropertyPlantAndEquipment_lbl2" 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_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RepurchaseOfOwnCapitalStockReserveMember_lbl0" xml:lang="en-US">Repurchase Of Own Capital Stock Reserve Member</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="ifrs-full_SellingGeneralAndAdministrativeExpense_lbl0" xml:lang="en-US">Selling, general and administrative expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SellingGeneralAndAdministrativeExpense" xlink:to="ifrs-full_SellingGeneralAndAdministrativeExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RecognizedIncome_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill_lbl1" 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_lbl1"/>
    <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="simecb_ShortTermsLiabilities_lbl1" xml:lang="en-US">Short Terms Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShortTermsLiabilities" xlink:to="simecb_ShortTermsLiabilities_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_HoldingProtelSadecvMember_lbl0" xml:lang="en-US">Holding Protel Sadecv 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/label" xlink:label="ifrs-full_OtherEmployeeExpense_lbl0" xml:lang="en-US">Other employee expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherEmployeeExpense" xlink:to="ifrs-full_OtherEmployeeExpense_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="simecb_FurnitureMixturesComputerMember_lbl0" xml:lang="en-US">Furniture Mixtures Computer 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="cyd_CybersecurityRiskManagementStrategyAndGovernanceAbstract" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskManagementStrategyAndGovernanceAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cyd_CybersecurityRiskManagementStrategyAndGovernanceAbstract_lbl" xml:lang="en-US">Cybersecurity Risk Management, Strategy, and Governance [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskManagementStrategyAndGovernanceAbstract" xlink:to="cyd_CybersecurityRiskManagementStrategyAndGovernanceAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NonadjustingEventsMember_lbl0" xml:lang="en-US">Nonadjusting Events Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NonadjustingEventsMember" xlink:to="simecb_NonadjustingEventsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EmployeeBenefitsLiabilityMember_lbl0" 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory_lbl0" xml:lang="en-US">Disclosure of analysis of other comprehensive income by item [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory" xlink:to="ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory_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_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_PlanAssetsAtFairValue_lbl0" xml:lang="en-US">Plan assets, at fair value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PlanAssetsAtFairValue" xlink:to="ifrs-full_PlanAssetsAtFairValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries33Member_lbl0" xml:lang="en-US">Subsidiaries33 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/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="simecb_OtherEquityInstrumentsAbstract_lbl0" xml:lang="en-US">Other Equity Instruments Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherEquityInstrumentsAbstract" xlink:to="simecb_OtherEquityInstrumentsAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Detailed Information About Income Tax Expense Benefit Explanatory Table Text Block</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="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="simecb_OriginDateOneMember_lbl0" xml:lang="en-US">Origin Date One Member</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_PreliminaryTariffDumpingRate_lbl1" xml:lang="en-US">Preliminary Tariff Dumping Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PreliminaryTariffDumpingRate" xlink:to="simecb_PreliminaryTariffDumpingRate_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FixturesAndFittingsMember_lbl0" xml:lang="en-US">Fixtures and fittings [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FixturesAndFittingsMember" xlink:to="ifrs-full_FixturesAndFittingsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ElectricalEnergyMember_lbl0" 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_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_ConsolidatedStatementsOfChangesInStockholdersEquityAbstract" xlink:href="simecb-20241231.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 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"/>
    <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_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_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="simecb_Subsidiaries10Member_lbl0" xml:lang="en-US">Subsidiaries10 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/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="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_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="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="simecb_AmericanDepositarySharesMember_lbl0" xml:lang="en-US">American Depositary Shares Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmericanDepositarySharesMember" xlink:to="simecb_AmericanDepositarySharesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanThreeMonthsMember_lbl0" xml:lang="en-US">Later than three months [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanThreeMonthsMember" xlink:to="ifrs-full_LaterThanThreeMonthsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsInterestRate_lbl0" 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SparePartsInventories_lbl1" xml:lang="en-US">Spare Parts Inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SparePartsInventories" xlink:to="simecb_SparePartsInventories_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NewcomMember_lbl0" xml:lang="en-US">Newcom Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NewcomMember" xlink:to="simecb_NewcomMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cyd_CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_lbl0" xml:lang="en-US">Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock" xlink:to="cyd_CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PreliminaryTariffRate_lbl1" xml:lang="en-US">Preliminary Tariff Rate</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_ChangesInProjectedNetLiabilitiesAbstract_lbl0" xml:lang="en-US">Changes In Projected Net Liabilities Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ChangesInProjectedNetLiabilitiesAbstract" xlink:to="simecb_ChangesInProjectedNetLiabilitiesAbstract_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="simecb_Subsidiaries34Member_lbl0" xml:lang="en-US">Subsidiaries34 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/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="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract_lbl0" xml:lang="en-US">Disclosure of transactions between related parties [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_UnpaidContributions_lbl1" xml:lang="en-US">Unpaid Contributions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UnpaidContributions" xlink:to="simecb_UnpaidContributions_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" 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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ClassISharesMember_lbl0" xml:lang="en-US">Class IShares 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/label" 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/label" xlink:label="simecb_AllowanceAccountForCreditLossesOfTranslationsEffects_lbl1" xml:lang="en-US">Allowance Account For Credit Losses Of Translations Effects</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AllowanceAccountForCreditLossesOfTranslationsEffects" xlink:to="simecb_AllowanceAccountForCreditLossesOfTranslationsEffects_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries41Member_lbl0" xml:lang="en-US">Subsidiaries41 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/label" xlink:label="ifrs-full_DeferredTaxAssetsAndLiabilitiesAbstract_lbl0" xml:lang="en-US">Deferred tax assets and liabilities [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxAssetsAndLiabilitiesAbstract" xlink:to="ifrs-full_DeferredTaxAssetsAndLiabilitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDateSevenMember_lbl0" xml:lang="en-US">Origin Date Seven Member</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_CorrectiveActionConsentAgreementMember_lbl0" 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_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="simecb_TaxLossesForStateAndMunicipal_lbl1" xml:lang="en-US">Tax Losses For State And Municipal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxLossesForStateAndMunicipal" xlink:to="simecb_TaxLossesForStateAndMunicipal_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IssuedCapital_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ShareCapitalShares_lbl1" xml:lang="en-US">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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfIssuedCapitalExplanatory_lbl0" xml:lang="en-US">Disclosure of issued capital [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIssuedCapitalExplanatory" xlink:to="ifrs-full_DisclosureOfIssuedCapitalExplanatory_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_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="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember_lbl0" xml:lang="en-US">ICHHolding Company Share In Sim Rep 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/label" xlink:label="simecb_LaborMember_lbl0" 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_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="simecb_FederalRatePercentage_lbl1" xml:lang="en-US">Federal Rate Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FederalRatePercentage" xlink:to="simecb_FederalRatePercentage_lbl1"/>
    <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="simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory_lbl1" xml:lang="en-US">Disclosure Of Detailed Information About Short Term And Long Term Inventories Explanatory</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_CustomersListOneMember_lbl0" 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_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_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="cyd_CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag_lbl0" xml:lang="en-US">Cybersecurity Risk Management Positions or Committees Responsible [Flag]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag" xlink:to="cyd_CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cyd_CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock_lbl0" xml:lang="en-US">Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock" xlink:to="cyd_CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NetCostMember_lbl0" 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_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_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="simecb_CaTubosYPerfilesMonterreySADeCVMember_lbl0" xml:lang="en-US">Ca Tubos YPerfiles Monterrey SADe CVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CaTubosYPerfilesMonterreySADeCVMember" xlink:to="simecb_CaTubosYPerfilesMonterreySADeCVMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashAndCashEquivalents_lbl3" 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_lbl3"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract_lbl0" xml:lang="en-US">Statement of profit or loss and other comprehensive income [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract" xlink:to="ifrs-full_StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfIncomeTaxChargedAbstract" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfIncomeTaxChargedAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfIncomeTaxChargedAbstract_lbl" xml:lang="en-US">Schedule Of Income Tax Charged Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfIncomeTaxChargedAbstract" xlink:to="simecb_ScheduleOfIncomeTaxChargedAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties_lbl0" 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_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="simecb_FinishedGoodsInventories_lbl1" xml:lang="en-US">Finished Goods Inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FinishedGoodsInventories" xlink:to="simecb_FinishedGoodsInventories_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InventoriesAtFairValueLessCostsToSell_lbl0" xml:lang="en-US">Inventories, at fair value less costs to sell</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InventoriesAtFairValueLessCostsToSell" xlink:to="ifrs-full_InventoriesAtFairValueLessCostsToSell_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfControllingAndNoncontrollingInterestExplanatory_lbl1" xml:lang="en-US">Disclosure Of Controlling And Noncontrolling 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LongTermAbstract_lbl0" xml:lang="en-US">Long Term Abstract</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="ifrs-full_AmountsReceivableRelatedPartyTransactions_lbl0" xml:lang="en-US">Amounts receivable, related party transactions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmountsReceivableRelatedPartyTransactions" xlink:to="ifrs-full_AmountsReceivableRelatedPartyTransactions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RetirementBenefitsMember_lbl0" 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTaxLiabilitiesCurrent_lbl0" xml:lang="en-US">Current tax liabilities, current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxLiabilitiesCurrent" xlink:to="ifrs-full_CurrentTaxLiabilitiesCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TotalMember_lbl0" 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OperadoraConstrualcoSadecvMember_lbl0" xml:lang="en-US">Operadora Construalco Sadecv 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/label" xlink:label="simecb_HoldingProtelSADeCVMember_lbl0" xml:lang="en-US">Holding Protel SADe CVMember</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/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="simecb_AllowanceAccountForCreditLossesProvisions_lbl1" xml:lang="en-US">Allowance Account For Credit Losses Provisions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AllowanceAccountForCreditLossesProvisions" xlink:to="simecb_AllowanceAccountForCreditLossesProvisions_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RawMaterialsAndConsumablesUsed_lbl0" xml:lang="en-US">Raw materials and consumables used</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RawMaterialsAndConsumablesUsed" xlink:to="ifrs-full_RawMaterialsAndConsumablesUsed_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OperationMaterialsMember_lbl0" 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentReceivablesDueFromRelatedParties_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets_lbl0" xml:lang="en-US">Depreciation, property, plant and equipment including right-of-use assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets" xlink:to="ifrs-full_DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_lbl0" xml:lang="en-US">Additions other than through business combinations, intangible assets other than goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_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_OtherNoncurrentLiabilities_lbl0" xml:lang="en-US">Other non-current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherNoncurrentLiabilities" xlink:to="ifrs-full_OtherNoncurrentLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cyd_CybersecurityRiskBoardOfDirectorsOversightTextBlock_lbl0" xml:lang="en-US">Cybersecurity Risk Board of Directors Oversight [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskBoardOfDirectorsOversightTextBlock" xlink:to="cyd_CybersecurityRiskBoardOfDirectorsOversightTextBlock_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="simecb_OtherAccruedLiabilities_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DispositionOfStack_lbl1" xml:lang="en-US">Disposition Of Stack</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DispositionOfStack" xlink:to="simecb_DispositionOfStack_lbl1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeStatementAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncomeStatementAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncomeStatementAbstract_lbl" xml:lang="en-US">Profit or loss [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_IncomeStatementAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_VariableCapitalShares_lbl1" xml:lang="en-US">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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ActiveNotCirculatingin_lbl1" xml:lang="en-US">Active Not Circulatingin</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ActiveNotCirculatingin" xlink:to="simecb_ActiveNotCirculatingin_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory_lbl1" xml:lang="en-US">Disclosure Of Detailed Information About Estimated Useful Lives Of Assets Explanatory</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="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="simecb_CompaiaLaminadoraVistaHermosaSADeCVMember_lbl0" xml:lang="en-US">Compaia Laminadora Vista Hermosa SADe CVMember</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_MediumTermNotesOfSimecMember_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_JoistDelGolfoSADeCVMember_lbl0" xml:lang="en-US">Joist Del Golfo SADe CVMember</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_RecoveryOfLosses_lbl1" 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_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_ShorttermBorrowings_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ContingenciesAndCommitments_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentPayablesToRelatedParties_lbl0" xml:lang="en-US">Non-current payables to related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentPayablesToRelatedParties" xlink:to="ifrs-full_NoncurrentPayablesToRelatedParties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLoss_lbl2" 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_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AllowanceAccountForCreditLossesAccountRecoveries_lbl1" xml:lang="en-US">Allowance Account For Credit Losses Account Recoveries</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AllowanceAccountForCreditLossesAccountRecoveries" xlink:to="simecb_AllowanceAccountForCreditLossesAccountRecoveries_lbl1"/>
    <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_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="ifrs-full_DisclosureOfDeferredTaxesExplanatory_lbl0" xml:lang="en-US">Disclosure of deferred taxes [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDeferredTaxesExplanatory" xlink:to="ifrs-full_DisclosureOfDeferredTaxesExplanatory_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="simecb_FixedCapitalAmount_lbl1" 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_lbl1"/>
    <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="simecb_FinaIProfitandLossEmployeeBenefits_lbl1" xml:lang="en-US">Fina IProfitand Loss Employee Benefits</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_Subsidiaries38Member_lbl0" xml:lang="en-US">Subsidiaries38 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/label" xlink:label="simecb_FinalAntidumpingRate_lbl1" xml:lang="en-US">Final Antidumping Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FinalAntidumpingRate" xlink:to="simecb_FinalAntidumpingRate_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CostOfSales_lbl2" 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_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OperadoraCompaaMexicanaDeTubosSADeCVMember_lbl0" xml:lang="en-US">Operadora Compaa Mexicana De Tubos SADe CVMember</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="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="simecb_AccumulatedOtherComprehensiveIncomelossNetMember_lbl0" xml:lang="en-US">Accumulated Other Comprehensive Incomeloss Net Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AccumulatedOtherComprehensiveIncomelossNetMember" xlink:to="simecb_AccumulatedOtherComprehensiveIncomelossNetMember_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_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_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_lbl0" xml:lang="en-US">Useful life measured as period of time, intangible assets other than goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ArrendadoraNorteDeMatamorosSADeCVMember_lbl0" xml:lang="en-US">Arrendadora Norte De Matamoros SADe CVMember</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="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_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_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_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_lbl0" xml:lang="en-US">Property, plant and equipment, revalued assets, at cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" xlink:to="ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossBeforeTax_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComprehensiveIncomeAbstract_lbl0" xml:lang="en-US">Comprehensive income [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncomeAbstract" xlink:to="ifrs-full_ComprehensiveIncomeAbstract_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="simecb_UndrawnBalances_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FourPercentageOfEBITDAMember_lbl0" xml:lang="en-US">Four Percentage Of EBITDAMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FourPercentageOfEBITDAMember" xlink:to="simecb_FourPercentageOfEBITDAMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TaxLossCarryforwardsExpireAfterCertainPeriod_lbl1" xml:lang="en-US">Tax Loss Carryforwards Expire After Certain Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxLossCarryforwardsExpireAfterCertainPeriod" xlink:to="simecb_TaxLossCarryforwardsExpireAfterCertainPeriod_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PaymentAmount_lbl1" xml:lang="en-US">Payment Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PaymentAmount" xlink:to="simecb_PaymentAmount_lbl1"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfAccumulatedDepreciationOfPropertyPlantAndEquipmentAbstract" xlink:href="simecb-20241231.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherReceivables_lbl0" xml:lang="en-US">Other receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherReceivables" xlink:to="ifrs-full_OtherReceivables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory_lbl0" xml:lang="en-US">Disclosure of accounting judgements and estimates [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory" xlink:to="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CustomerPortfolioValue_lbl1" xml:lang="en-US">Customer Portfolio Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CustomerPortfolioValue" xlink:to="simecb_CustomerPortfolioValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfAllowanceForCreditLossesExplanatory_lbl0" xml:lang="en-US">Disclosure of allowance for credit losses [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfAllowanceForCreditLossesExplanatory" xlink:to="ifrs-full_DisclosureOfAllowanceForCreditLossesExplanatory_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="simecb_IndustriasChSabdecvOneMember_lbl0" xml:lang="en-US">Industrias Ch Sabdecv One 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/label" xlink:label="simecb_DisclosureOfRecoverableTaxesExplanatory_lbl1" xml:lang="en-US">Disclosure Of Recoverable Taxes Explanatory</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_CivilPenalties_lbl1" xml:lang="en-US">Civil Penalties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CivilPenalties" xlink:to="simecb_CivilPenalties_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherExpenseByNature_lbl0" xml:lang="en-US">Other expenses, by nature</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherExpenseByNature" xlink:to="ifrs-full_OtherExpenseByNature_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_GrossNoncurrentInventories_lbl1" xml:lang="en-US">Gross Noncurrent Inventories</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_CommitingToPay_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ContributionVestedPercentage_lbl1" 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_lbl1"/>
    <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"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfReconciliationBetweenTheOpeningAndClosingBalancesAbstract" xlink:href="simecb-20241231.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"/>
    <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_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_lbl0" xml:lang="en-US">Useful life measured as period of time, property, plant and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment" xlink:to="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDateTenMember_lbl0" xml:lang="en-US">Origin Date Ten Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDateTenMember" xlink:to="simecb_OriginDateTenMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForInterestIncome_lbl1" 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_lbl1"/>
    <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="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/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="simecb_CaMexicanaDePerfilesYTubosSADeCVMember_lbl0" xml:lang="en-US">Ca Mexicana De Perfiles YTubos SADe CVMember</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="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_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="simecb_EffectOfRestatementAmount_lbl1" 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_lbl1"/>
    <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"/>
  </labelLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>16
<FILENAME>simecb-20241231_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: Thu May 15 10:01:06 UTC 2025 -->
<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-20241231.xsd#simecb_r_ConsolidatedBalanceSheet" roleURI="http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ConsolidatedComprehensiveIncome" roleURI="http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ShareholdersEquityType2or3" roleURI="http://www.gsimec.com.mx/role/ShareholdersEquityType2or3"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ConsolidatedCashFlow" roleURI="http://www.gsimec.com.mx/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_NatureofBusiness" roleURI="http://www.gsimec.com.mx/role/NatureofBusiness"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_SignificantEvents" roleURI="http://www.gsimec.com.mx/role/SignificantEvents"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotinForceYet" roleURI="http://www.gsimec.com.mx/role/ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotinForceYet"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_BasisofPreparationandPresentationoftheConsolidatedFinancialStatements" roleURI="http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatements"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_CriticalAccountingJudgmentsandKeySourcesofEstimates" roleURI="http://www.gsimec.com.mx/role/CriticalAccountingJudgmentsandKeySourcesofEstimates"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_CashandCashEquivalentsandOtherInvestments" roleURI="http://www.gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestments"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_TradeReceivablesNet" roleURI="http://www.gsimec.com.mx/role/TradeReceivablesNet"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_RecoverableTaxes" roleURI="http://www.gsimec.com.mx/role/RecoverableTaxes"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_Inventories" roleURI="http://www.gsimec.com.mx/role/Inventories"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_PropertyPlantandEquipment" roleURI="http://www.gsimec.com.mx/role/PropertyPlantandEquipment"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_InvestmentsinFinancialInstruments" roleURI="http://www.gsimec.com.mx/role/InvestmentsinFinancialInstruments"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_IntangibleandOtherLongTermAssets" roleURI="http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssets"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ShortTermDebt" roleURI="http://www.gsimec.com.mx/role/ShortTermDebt"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_AccountsPayableTradeandOtherAccruedLiabilities" roleURI="http://www.gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilities"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_EmployeeBenefits" roleURI="http://www.gsimec.com.mx/role/EmployeeBenefits"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_IncomeTaxes" roleURI="http://www.gsimec.com.mx/role/IncomeTaxes"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_StockholdersEquity" roleURI="http://www.gsimec.com.mx/role/StockholdersEquity"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_NonControllingInterest" roleURI="http://www.gsimec.com.mx/role/NonControllingInterest"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_OtherComprehensiveIncomeLoss" roleURI="http://www.gsimec.com.mx/role/OtherComprehensiveIncomeLoss"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_TransactionsandBalanceswithRelatedParties" roleURI="http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedParties"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_CostofSalesandExpensesbytheirNature" roleURI="http://www.gsimec.com.mx/role/CostofSalesandExpensesbytheirNature"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_OtherIncomeExpensesNet" roleURI="http://www.gsimec.com.mx/role/OtherIncomeExpensesNet"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_FinancialInstruments" roleURI="http://www.gsimec.com.mx/role/FinancialInstruments"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_FinancialInformationbySegments" roleURI="http://www.gsimec.com.mx/role/FinancialInformationbySegments"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_Contingencies" roleURI="http://www.gsimec.com.mx/role/Contingencies"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_Commitments" roleURI="http://www.gsimec.com.mx/role/Commitments"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_SubsequentEvents" roleURI="http://www.gsimec.com.mx/role/SubsequentEvents"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ConsolidatedFinancialStatementsIssuance" roleURI="http://www.gsimec.com.mx/role/ConsolidatedFinancialStatementsIssuance"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_AccountingPoliciesByPolicy" roleURI="http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables" roleURI="http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_CashandCashEquivalentsandOtherInvestmentsTables" roleURI="http://www.gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestmentsTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_TradeReceivablesNetTables" roleURI="http://www.gsimec.com.mx/role/TradeReceivablesNetTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_RecoverableTaxesTables" roleURI="http://www.gsimec.com.mx/role/RecoverableTaxesTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_InventoriesTables" roleURI="http://www.gsimec.com.mx/role/InventoriesTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_PropertyPlantandEquipmentTables" roleURI="http://www.gsimec.com.mx/role/PropertyPlantandEquipmentTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_InvestmentsinFinancialInstrumentsTables" roleURI="http://www.gsimec.com.mx/role/InvestmentsinFinancialInstrumentsTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_IntangibleandOtherLongTermAssetsTables" roleURI="http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssetsTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_AccountsPayableTradeandOtherAccruedLiabilitiesTables" roleURI="http://www.gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilitiesTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_EmployeeBenefitsTables" roleURI="http://www.gsimec.com.mx/role/EmployeeBenefitsTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_IncomeTaxesTables" roleURI="http://www.gsimec.com.mx/role/IncomeTaxesTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_StockholdersEquityTables" roleURI="http://www.gsimec.com.mx/role/StockholdersEquityTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_NonControllingInterestTables" roleURI="http://www.gsimec.com.mx/role/NonControllingInterestTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_OtherComprehensiveIncomeLossTables" roleURI="http://www.gsimec.com.mx/role/OtherComprehensiveIncomeLossTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_TransactionsandBalanceswithRelatedPartiesTables" roleURI="http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_CostofSalesandExpensesbytheirNatureTables" roleURI="http://www.gsimec.com.mx/role/CostofSalesandExpensesbytheirNatureTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_OtherIncomeExpensesNetTables" roleURI="http://www.gsimec.com.mx/role/OtherIncomeExpensesNetTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_FinancialInstrumentsTables" roleURI="http://www.gsimec.com.mx/role/FinancialInstrumentsTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_FinancialInformationbySegmentsTables" roleURI="http://www.gsimec.com.mx/role/FinancialInformationbySegmentsTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofSubsidiariesTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofRelevantExchangeRatesTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofRelevantExchangeRatesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofEstimatedUsefulLivesofAssetsTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofEstimatedUsefulLivesofAssetsTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofCashandCashEquivalentsTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofCashandCashEquivalentsTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofAgeofNetReceivablesthatarePastDueTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofAgeofNetReceivablesthatarePastDueTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofAllowanceforDoubtfulAccountsTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofAllowanceforDoubtfulAccountsTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofRecoverableTaxesTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofRecoverableTaxesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofCurrentInventoryandNonCurrentInventoryTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofCostofInvestmentPropertyPlantandEquipmentTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofCostofInvestmentPropertyPlantandEquipmentTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofNetBookValueofPropertyPlantandEquipmentTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofNetBookValueofPropertyPlantandEquipmentTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofInvestmentsinFinancialInstrumentsTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofInvestmentsinFinancialInstrumentsTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofBalancesTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofBalancesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofReconciliationBetweentheOpeningandClosingBalancesTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofReconciliationBetweentheOpeningandClosingBalancesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofAccountsPayableTradeandOtherAccruedLiabilitiesTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofAccountsPayableTradeandOtherAccruedLiabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofEmployeeBenefitsLiabilityTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofEmployeeBenefitsLiabilityTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofNetCostforthePeriodBookedinProfitandlossTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofNetCostforthePeriodBookedinProfitandlossTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofMainActuarialHypothesisUsedintheActuarialComputationsTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofMainActuarialHypothesisUsedintheActuarialComputationsTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofDBOAmountRecordedintheBalanceSheetTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofIncomeTaxChargedTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofIncomeTaxChargedTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofIncomeTaxExpenseBenefitTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofIncomeTaxExpenseBenefitTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofTaxLossesPendingofAmortizeTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofTaxLossesPendingofAmortizeTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofDeferredIncomeTaxLiabilityTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofCommonStockTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofCommonStockTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofReconciliationoftheNumberofSharesOutstandingTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofReconciliationoftheNumberofSharesOutstandingTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofControllingandNonControllingInterestTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofControllingandNonControllingInterestTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofOtherComprehensiveIncomeLossTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofOtherComprehensiveIncomeLossTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofTransactionswithRelatedPartiesTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofTransactionswithRelatedPartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofCostofSalesandAdministrationExpensesTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofOtherIncomeExpensesNetTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofBookValueofMonetaryAssetsandMonetaryLiabilitiesDenominatedinForeignCurrencyTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofBookValueofMonetaryAssetsandMonetaryLiabilitiesDenominatedinForeignCurrencyTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofAdditionalBankLinesofCreditthatCompanyhasDisposaltoReduceLiquidityRiskTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofAdditionalBankLinesofCreditthatCompanyhasDisposaltoReduceLiquidityRiskTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ScheduleofFinancialInformationbySegmentsTable" roleURI="http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"/>
  <roleRef xlink:type="simple" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#CybersecurityRiskManagementAndStrategyDisclosure" roleURI="http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_NatureofBusinessDetails" roleURI="http://www.gsimec.com.mx/role/NatureofBusinessDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails" roleURI="http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_TradeReceivablesNetDetails" roleURI="http://www.gsimec.com.mx/role/TradeReceivablesNetDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_InventoriesDetails" roleURI="http://www.gsimec.com.mx/role/InventoriesDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_PropertyPlantandEquipmentDetails" roleURI="http://www.gsimec.com.mx/role/PropertyPlantandEquipmentDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_IntangibleandOtherLongTermAssetsDetails" roleURI="http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ShortTermDebtDetails" roleURI="http://www.gsimec.com.mx/role/ShortTermDebtDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_EmployeeBenefitsDetails" roleURI="http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_IncomeTaxesDetails" roleURI="http://www.gsimec.com.mx/role/IncomeTaxesDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_StockholdersEquityDetails" roleURI="http://www.gsimec.com.mx/role/StockholdersEquityDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_NonControllingInterestDetails" roleURI="http://www.gsimec.com.mx/role/NonControllingInterestDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_TransactionsandBalanceswithRelatedPartiesDetails" roleURI="http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_FinancialInstrumentsDetails" roleURI="http://www.gsimec.com.mx/role/FinancialInstrumentsDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_ContingenciesDetails" roleURI="http://www.gsimec.com.mx/role/ContingenciesDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_CommitmentsDetails" roleURI="http://www.gsimec.com.mx/role/CommitmentsDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20241231.xsd#simecb_r_SubsequentEventsDetails" roleURI="http://www.gsimec.com.mx/role/SubsequentEventsDetails"/>
  <roleRef xlink:type="simple" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#cover" roleURI="http://xbrl.sec.gov/dei/role/document/Cover"/>
  <roleRef xlink:type="simple" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#ai" roleURI="http://xbrl.sec.gov/dei/role/document/AuditInformation"/>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfFinancialPositionAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentAssetsAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_CurrentAssetsAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CashAndCashEquivalents" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTradeReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_OtherReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherReceivables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_OtherReceivables" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentPrepaidExpenses" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentAssets" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentReceivablesDueFromRelatedParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NonCurrentLoansToRelatedParties" xlink:href="simecb-20241231.xsd#simecb_NonCurrentLoansToRelatedParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:to="NonCurrentLoansToRelatedParties" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentInventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentInventories"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:to="ifrs-full_NoncurrentInventories" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:to="ifrs-full_PropertyPlantAndEquipment" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="InvestmentsInFinancialInstruments" xlink:href="simecb-20241231.xsd#simecb_InvestmentsInFinancialInstruments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:to="InvestmentsInFinancialInstruments" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsAndGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:to="ifrs-full_IntangibleAssetsAndGoodwill" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ActiveNotCirculatingin" xlink:href="simecb-20241231.xsd#simecb_ActiveNotCirculatingin"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:to="ActiveNotCirculatingin" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Assets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Assets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentLiabilitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_OtherCurrentPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherCurrentPayables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_OtherCurrentPayables" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTaxLiabilitiesCurrent" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentTaxLiabilitiesCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentTaxLiabilitiesCurrent" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentLiabilities" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentLiabilitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_NoncurrentLiabilitiesAbstract" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_DeferredTaxLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_DeferredTaxLiabilities" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherNoncurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherNoncurrentLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_OtherNoncurrentLiabilities" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentLiabilities" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Liabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Liabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_Liabilities" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ContingenciesAndCommitments" xlink:href="simecb-20241231.xsd#simecb_ContingenciesAndCommitments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ContingenciesAndCommitments" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EquityAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_EquityAbstract" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapital"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EquityAbstract" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdditionalPaidinCapital"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EquityAbstract" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RetainedEarnings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EquityAbstract" 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-20241231.xsd#simecb_RepurchaseOfOwnCapitalStockReserve"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EquityAbstract" xlink:to="RepurchaseOfOwnCapitalStockReserve" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AccumulatedOtherComprehensiveIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_AccumulatedOtherComprehensiveIncome" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EquityAttributableToOwnersOfParent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EquityAbstract" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncontrollingInterests"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EquityAbstract" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Equity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_Equity" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAndLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EquityAndLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_EquityAndLiabilities" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeStatementAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncomeStatementAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Revenue" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Revenue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CostOfSales"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GrossProfit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdministrativeExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherOperatingIncomeExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_OtherOperatingIncomeExpense" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForInterestIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForInterestIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_AdjustmentsForInterestIncome" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_InterestExpense" order="6.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossBeforeTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_ProfitLossBeforeTax" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForIncomeTaxExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_AdjustmentsForIncomeTaxExpense" order="10.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_ProfitLoss" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncomeAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_OtherComprehensiveIncomeAbstract" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="ifrs-full_OtherComprehensiveIncome" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComprehensiveIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="ifrs-full_ComprehensiveIncome" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_ProfitLossAbstract" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossAttributableToOwnersOfParent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProfitLossAbstract" xlink:to="ifrs-full_ProfitLossAttributableToOwnersOfParent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossAttributableToNoncontrollingInterests"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProfitLossAbstract" xlink:to="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProfitLossAbstract" xlink:to="ifrs-full_ProfitLoss_0" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComprehensiveIncomeAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_ComprehensiveIncomeAbstract" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComprehensiveIncomeAbstract" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComprehensiveIncomeAbstract" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncome_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComprehensiveIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComprehensiveIncomeAbstract" xlink:to="ifrs-full_ComprehensiveIncome_0" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EarningsPerShareAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EarningsPerShareAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_EarningsPerShareAbstract" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WeightedAverageShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_WeightedAverageShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EarningsPerShareAbstract" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BasicEarningsLossPerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_BasicEarningsLossPerShare" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ShareholdersEquityType2or3" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ConsolidatedStatementsOfChangesInStockholdersEquityAbstract" xlink:href="simecb-20241231.xsd#simecb_ConsolidatedStatementsOfChangesInStockholdersEquityAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfChangesInEquityTable" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfChangesInEquityTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfChangesInEquityLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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="AccumulatedOtherComprehensiveIncomelossNetMember" xlink:href="simecb-20241231.xsd#simecb_AccumulatedOtherComprehensiveIncomelossNetMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="AccumulatedOtherComprehensiveIncomelossNetMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TotalControllingInterestMember" xlink:href="simecb-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_ComponentsOfEquityDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComponentsOfEquityDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_ComponentsOfEquityDomain" 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" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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:role="http://www.gsimec.com.mx/role/ConsolidatedCashFlow" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfCashFlowsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfCashFlowsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:to="ifrs-full_ProfitLoss" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_AdjustmentsForInterestIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForInterestExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_AdjustmentsForIncomeTaxExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForIncomeTaxExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AdjustmentsForIncomeTaxExpense" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForReconcileProfitLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLoss" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:href="simecb-20241231.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="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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="AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes" xlink:href="simecb-20241231.xsd#simecb_AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:to="AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="GainLossOnFinancialInstruments" xlink:href="simecb-20241231.xsd#simecb_GainLossOnFinancialInstruments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="GainLossOnFinancialInstruments" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestReceivedClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAdvancesAndLoansFromRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAdvancesAndLoansFromRelatedParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_CashAdvancesAndLoansFromRelatedParties" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RepurchaseAndPlacementOfOwnCapitalStocksNet" xlink:href="simecb-20241231.xsd#simecb_RepurchaseAndPlacementOfOwnCapitalStocksNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="RepurchaseAndPlacementOfOwnCapitalStocksNet" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestPaidClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestPaidClassifiedAsFinancingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_InterestPaidClassifiedAsFinancingActivities" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashAndCashEquivalents" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashAndCashEquivalents_0" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/NatureofBusiness" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="NatureOfBusinessAbstract" xlink:href="simecb-20241231.xsd#simecb_NatureOfBusinessAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfNatureOfBusinessExplanatory" xlink:href="simecb-20241231.xsd#simecb_DisclosureOfNatureOfBusinessExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NatureOfBusinessAbstract" xlink:to="DisclosureOfNatureOfBusinessExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/SignificantEvents" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="SignificantEventsAbstract" xlink:href="simecb-20241231.xsd#simecb_SignificantEventsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SignificantEventsAbstract" xlink:to="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotinForceYet" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract" xlink:to="ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatements" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_NotesAndOtherExplanatoryInformationAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NotesAndOtherExplanatoryInformationAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NotesAndOtherExplanatoryInformationAbstract" xlink:to="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/CriticalAccountingJudgmentsandKeySourcesofEstimates" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="CriticalAccountingJudgmentsAndKeySourcesOfEstimatesAbstract" xlink:href="simecb-20241231.xsd#simecb_CriticalAccountingJudgmentsAndKeySourcesOfEstimatesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CriticalAccountingJudgmentsAndKeySourcesOfEstimatesAbstract" xlink:to="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestments" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashAndCashEquivalentsAbstract" xlink:to="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/TradeReceivablesNet" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherReceivablesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:to="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/RecoverableTaxes" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeTaxesPaidRefundAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncomeTaxesPaidRefundAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfRecoverableTaxesExplanatory" xlink:href="simecb-20241231.xsd#simecb_DisclosureOfRecoverableTaxesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeTaxesPaidRefundAbstract" xlink:to="DisclosureOfRecoverableTaxesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/Inventories" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfInventoriesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfInventoriesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInventoriesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfInventoriesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfInventoriesAbstract" xlink:to="ifrs-full_DisclosureOfInventoriesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/PropertyPlantandEquipment" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_PropertyPlantAndEquipmentAbstract" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/InvestmentsinFinancialInstruments" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialInstrumentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialInstrumentsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfFinancialInstrumentsAbstract" xlink:to="ifrs-full_DisclosureOfFinancialInstrumentsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssets" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsAbstract" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ShortTermDebt" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBorrowingsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfBorrowingsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_BorrowingsAbstract" xlink:to="ifrs-full_DisclosureOfBorrowingsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilities" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayablesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TradeAndOtherPayablesAbstract" xlink:to="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/EmployeeBenefits" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfEmployeeBenefitsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:to="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/IncomeTaxes" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxExpenseIncomeAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxExpenseIncomeAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIncomeTaxExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIncomeTaxExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DeferredTaxExpenseIncomeAbstract" xlink:to="ifrs-full_DisclosureOfIncomeTaxExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/StockholdersEquity" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EquityAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/NonControllingInterest" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="NonControllingInterestAbstract" xlink:href="simecb-20241231.xsd#simecb_NonControllingInterestAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NonControllingInterestAbstract" xlink:to="ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/OtherComprehensiveIncomeLoss" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncomeAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedParties" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RelatedPartyTransactionsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfRelatedPartyExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfRelatedPartyExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RelatedPartyTransactionsAbstract" xlink:to="ifrs-full_DisclosureOfRelatedPartyExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/CostofSalesandExpensesbytheirNature" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ExpenseByNatureAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ExpenseByNatureAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCostOfSalesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfCostOfSalesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ExpenseByNatureAbstract" xlink:to="ifrs-full_DisclosureOfCostOfSalesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/OtherIncomeExpensesNet" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="OtherIncomeExpensesNetAbstract" xlink:href="simecb-20241231.xsd#simecb_OtherIncomeExpensesNetAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherIncomeExpensesNetAbstract" xlink:to="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/FinancialInstruments" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract" xlink:to="ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/FinancialInformationbySegments" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfOperatingSegmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsAbstract" xlink:to="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/Contingencies" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfContingentLiabilitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfContingentLiabilitiesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfContingentLiabilitiesAbstract" xlink:to="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/Commitments" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CapitalCommitmentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CapitalCommitmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfCommitmentsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CapitalCommitmentsAbstract" xlink:to="ifrs-full_DisclosureOfCommitmentsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/SubsequentEvents" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract" xlink:to="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ConsolidatedFinancialStatementsIssuance" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfFinancialPositionAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory" xlink:href="simecb-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses" xlink:href="simecb-20241231.xsd#simecb_DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock" xlink:href="simecb-20241231.xsd#simecb_DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock" order="22.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock" xlink:href="simecb-20241231.xsd#simecb_DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock" order="23.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_NotesAndOtherExplanatoryInformationAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NotesAndOtherExplanatoryInformationAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NotesAndOtherExplanatoryInformationAbstract" xlink:to="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NotesAndOtherExplanatoryInformationAbstract" 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-20241231.xsd#simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NotesAndOtherExplanatoryInformationAbstract" xlink:to="DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestmentsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalentsAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory" xlink:href="simecb-20241231.xsd#simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashAndCashEquivalentsAbstract" xlink:to="DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/TradeReceivablesNetTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherReceivablesAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory" xlink:href="simecb-20241231.xsd#simecb_DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:to="DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAllowanceForCreditLossesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAllowanceForCreditLossesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:to="ifrs-full_DisclosureOfAllowanceForCreditLossesExplanatory" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/RecoverableTaxesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeTaxesPaidRefundAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncomeTaxesPaidRefundAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory" xlink:href="simecb-20241231.xsd#simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeTaxesPaidRefundAbstract" xlink:to="DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/InventoriesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfInventoriesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfInventoriesAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory" xlink:href="simecb-20241231.xsd#simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfInventoriesAbstract" xlink:to="DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/PropertyPlantandEquipmentTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_PropertyPlantAndEquipmentAbstract" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_PropertyPlantAndEquipmentAbstract" xlink:to="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_PropertyPlantAndEquipmentAbstract" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/InvestmentsinFinancialInstrumentsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialInstrumentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfFinancialInstrumentsAbstract" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssetsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsAndGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsAndGoodwillExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsAbstract" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsAndGoodwillExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsAbstract" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilitiesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayablesAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock" xlink:href="simecb-20241231.xsd#simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TradeAndOtherPayablesAbstract" xlink:to="DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/EmployeeBenefitsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:to="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:to="ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:to="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDefinedBenefitPlansExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDefinedBenefitPlansExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:to="ifrs-full_DisclosureOfDefinedBenefitPlansExplanatory" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/IncomeTaxesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxExpenseIncomeAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxExpenseIncomeAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DeferredTaxExpenseIncomeAbstract" xlink:to="ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DeferredTaxExpenseIncomeAbstract" xlink:to="ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DeferredTaxExpenseIncomeAbstract" xlink:to="ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDeferredTaxesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDeferredTaxesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DeferredTaxExpenseIncomeAbstract" xlink:to="ifrs-full_DisclosureOfDeferredTaxesExplanatory" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/StockholdersEquityTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EquityAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIssuedCapitalExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIssuedCapitalExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_DisclosureOfIssuedCapitalExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfClassesOfShareCapitalExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfClassesOfShareCapitalExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_DisclosureOfClassesOfShareCapitalExplanatory" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/NonControllingInterestTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="NonControllingInterestAbstract" xlink:href="simecb-20241231.xsd#simecb_NonControllingInterestAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfControllingAndNoncontrollingInterestExplanatory" xlink:href="simecb-20241231.xsd#simecb_DisclosureOfControllingAndNoncontrollingInterestExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NonControllingInterestAbstract" xlink:to="DisclosureOfControllingAndNoncontrollingInterestExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/OtherComprehensiveIncomeLossTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncomeAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfOtherComprehensiveIncomeLossExplanatory" xlink:href="simecb-20241231.xsd#simecb_DisclosureOfOtherComprehensiveIncomeLossExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="DisclosureOfOtherComprehensiveIncomeLossExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RelatedPartyTransactionsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RelatedPartyTransactionsAbstract" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RelatedPartyTransactionsAbstract" xlink:to="ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/CostofSalesandExpensesbytheirNatureTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ExpenseByNatureAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ExpenseByNatureAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ExpenseByNatureAbstract" xlink:to="ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/OtherIncomeExpensesNetTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="OtherIncomeExpensesNetAbstract" xlink:href="simecb-20241231.xsd#simecb_OtherIncomeExpensesNetAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfExpensesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfExpensesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherIncomeExpensesNetAbstract" xlink:to="ifrs-full_DisclosureOfExpensesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/FinancialInstrumentsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract" xlink:to="ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract" xlink:to="ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/FinancialInformationbySegmentsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfOperatingSegmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfOperatingSegmentsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsAbstract" xlink:to="ifrs-full_DisclosureOfOperatingSegmentsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfSubsidiariesAbstract" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfSubsidiariesAbstract"/>
    <loc xlink:type="locator" xlink:label="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofSubsidiariesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofSubsidiariesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfSubsidiariesAbstract" xlink:to="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofSubsidiariesDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SignificantInvestmentsInSubsidiariesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofSubsidiariesDetailsTable" 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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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="GasesIndustrialesDeAmericaSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_GasesIndustrialesDeAmericaSADeCVMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="GasesIndustrialesDeAmericaSADeCVMember" order="27.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries29Member" xlink:href="simecb-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofSubsidiariesDetailsTable" xlink:to="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProportionOfOwnershipInterestInSubsidiary"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems" xlink:to="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofRelevantExchangeRatesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfRelevantExchangeRatesAbstract" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfRelevantExchangeRatesAbstract"/>
    <loc xlink:type="locator" xlink:label="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofRelevantExchangeRatesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofRelevantExchangeRatesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ExchangeRatesLineItems" xlink:href="simecb-20241231.xsd#simecb_ExchangeRatesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfRelevantExchangeRatesAbstract" xlink:to="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofRelevantExchangeRatesDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofRelevantExchangeRatesDetailsTable" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="NonadjustingEventsMember" xlink:href="simecb-20241231.xsd#simecb_NonadjustingEventsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="NonadjustingEventsMember" 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="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofRelevantExchangeRatesDetailsTable" xlink:to="ExchangeRatesLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClosingForeignExchangeRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClosingForeignExchangeRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExchangeRatesLineItems" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AverageForeignExchangeRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExchangeRatesLineItems" xlink:to="ifrs-full_AverageForeignExchangeRate" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofEstimatedUsefulLivesofAssetsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfEstimatedUsefulLivesOfAssetsAbstract" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfEstimatedUsefulLivesOfAssetsAbstract"/>
    <loc xlink:type="locator" xlink:label="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofEstimatedUsefulLivesofAssetsDetailsTable" xlink:href="simecb-20241231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofEstimatedUsefulLivesofAssetsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEstimatedUsefulLivesOfAssetsAbstract" xlink:to="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofEstimatedUsefulLivesofAssetsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofEstimatedUsefulLivesofAssetsDetailsTable" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_FixturesAndFittingsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FixturesAndFittingsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_FixturesAndFittingsMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofEstimatedUsefulLivesofAssetsDetailsTable" xlink:to="ifrs-full_RangeAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofEstimatedUsefulLivesofAssetsDetailsTable" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:to="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofCashandCashEquivalentsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CashEquivalentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashEquivalentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Cash" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Cash"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashEquivalentsAbstract" xlink:to="ifrs-full_Cash" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashEquivalentsAbstract" xlink:to="ifrs-full_CashEquivalents" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashEquivalentsAbstract" xlink:to="ifrs-full_CashAndCashEquivalents" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofAgeofNetReceivablesthatarePastDueTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfAgeOfNetReceivablesThatArePastDueAbstract" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfAgeOfNetReceivablesThatArePastDueAbstract"/>
    <loc xlink:type="locator" xlink:label="TradeReceivablesNetScheduleofAgeofNetReceivablesthatarePastDueDetailsTable" xlink:href="simecb-20241231.xsd#simecb_TradeReceivablesNetScheduleofAgeofNetReceivablesthatarePastDueDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAgeOfNetReceivablesThatArePastDueAbstract" xlink:to="TradeReceivablesNetScheduleofAgeofNetReceivablesthatarePastDueDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PastDueStatusAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PastDueStatusAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TradeReceivablesNetScheduleofAgeofNetReceivablesthatarePastDueDetailsTable" xlink:to="ifrs-full_PastDueStatusAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PastDueStatusDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PastDueStatusDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_PastDueStatusAxis" xlink:to="ifrs-full_PastDueStatusDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_PastDueStatusAxis" xlink:to="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_PastDueStatusAxis" xlink:to="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LaterThanThreeMonthsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LaterThanThreeMonthsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_PastDueStatusAxis" xlink:to="ifrs-full_LaterThanThreeMonthsMember" 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="TradeReceivablesNetScheduleofAgeofNetReceivablesthatarePastDueDetailsTable" xlink:to="ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinancialAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FinancialAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems" xlink:to="ifrs-full_FinancialAssets" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofAllowanceforDoubtfulAccountsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract"/>
    <loc xlink:type="locator" xlink:label="AllowanceAccountForCreditLossesofFinancialAssets" xlink:href="simecb-20241231.xsd#simecb_AllowanceAccountForCreditLossesofFinancialAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract" xlink:to="AllowanceAccountForCreditLossesofFinancialAssets" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="AllowanceAccountForCreditLossesProvisions" xlink:href="simecb-20241231.xsd#simecb_AllowanceAccountForCreditLossesProvisions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract" xlink:to="AllowanceAccountForCreditLossesProvisions" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets" xlink:href="simecb-20241231.xsd#simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract" xlink:to="IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="AllowanceAccountForCreditLossesAccountRecoveries" xlink:href="simecb-20241231.xsd#simecb_AllowanceAccountForCreditLossesAccountRecoveries"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract" xlink:to="AllowanceAccountForCreditLossesAccountRecoveries" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="AllowanceAccountForCreditLossesOfTranslationsEffects" xlink:href="simecb-20241231.xsd#simecb_AllowanceAccountForCreditLossesOfTranslationsEffects"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract" xlink:to="AllowanceAccountForCreditLossesOfTranslationsEffects" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="AllowanceAccountForCreditLossesofFinancialAssets_0" xlink:href="simecb-20241231.xsd#simecb_AllowanceAccountForCreditLossesofFinancialAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract" xlink:to="AllowanceAccountForCreditLossesofFinancialAssets_0" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofRecoverableTaxesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeTaxesPaidRefundAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncomeTaxesPaidRefundAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ValueAddedTaxReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ValueAddedTaxReceivables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeTaxesPaidRefundAbstract" xlink:to="ifrs-full_ValueAddedTaxReceivables" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeTaxesPaidRefundAbstract" xlink:to="ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OtherAssetsRecoverable" xlink:href="simecb-20241231.xsd#simecb_OtherAssetsRecoverable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeTaxesPaidRefundAbstract" xlink:to="OtherAssetsRecoverable" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTaxAssetsCurrent" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentTaxAssetsCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeTaxesPaidRefundAbstract" xlink:to="ifrs-full_CurrentTaxAssetsCurrent" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinishedGoods" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FinishedGoods"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_WorkInProgress"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherInventories"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SpareParts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentInventoriesInTransit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Inventories"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" xlink:to="ifrs-full_Inventories" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="CokeInventories" xlink:href="simecb-20241231.xsd#simecb_CokeInventories"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" xlink:to="CokeInventories" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SparePartsInventories" xlink:href="simecb-20241231.xsd#simecb_SparePartsInventories"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" xlink:to="SparePartsInventories" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RollersInventories" xlink:href="simecb-20241231.xsd#simecb_RollersInventories"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" xlink:to="RollersInventories" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FinishedGoodsInventories" xlink:href="simecb-20241231.xsd#simecb_FinishedGoodsInventories"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" xlink:to="FinishedGoodsInventories" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GrossNoncurrentInventories" xlink:href="simecb-20241231.xsd#simecb_GrossNoncurrentInventories"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" xlink:to="GrossNoncurrentInventories" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ValuationAllowanceAtCostOrNetRealizablevalueLower" xlink:href="simecb-20241231.xsd#simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" xlink:to="ValuationAllowanceAtCostOrNetRealizablevalueLower" order="12.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentInventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentInventories"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract" xlink:to="ifrs-full_NoncurrentInventories" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofCostofInvestmentPropertyPlantandEquipmentTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfCostOfInvestmentPropertyPlantAndEquipmentAbstract" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfCostOfInvestmentPropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="PropertyPlantandEquipmentScheduleofCostofInvestmentPropertyPlantandEquipmentDetailsTable" xlink:href="simecb-20241231.xsd#simecb_PropertyPlantandEquipmentScheduleofCostofInvestmentPropertyPlantandEquipmentDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInvestmentPropertyLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfInvestmentPropertyLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCostOfInvestmentPropertyPlantAndEquipmentAbstract" xlink:to="PropertyPlantandEquipmentScheduleofCostofInvestmentPropertyPlantandEquipmentDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentScheduleofCostofInvestmentPropertyPlantandEquipmentDetailsTable" xlink:to="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GrossCarryingAmountMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentScheduleofCostofInvestmentPropertyPlantandEquipmentDetailsTable" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LandMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ConstructionInProgressMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="PropertyPlantandEquipmentScheduleofCostofInvestmentPropertyPlantandEquipmentDetailsTable" xlink:to="ifrs-full_DisclosureOfInvestmentPropertyLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfInvestmentPropertyLineItems" xlink:to="ifrs-full_PropertyPlantAndEquipment" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfInvestmentPropertyLineItems" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfInvestmentPropertyLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipment_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfInvestmentPropertyLineItems" xlink:to="ifrs-full_PropertyPlantAndEquipment_0" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfAccumulatedDepreciationOfPropertyPlantAndEquipmentAbstract" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfAccumulatedDepreciationOfPropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="PropertyPlantandEquipmentScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentDetailsTable" xlink:href="simecb-20241231.xsd#simecb_PropertyPlantandEquipmentScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAccumulatedDepreciationOfPropertyPlantAndEquipmentAbstract" xlink:to="PropertyPlantandEquipmentScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentDetailsTable" xlink:to="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AccumulatedDepreciationAndAmortisationMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentDetailsTable" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BuildingsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MachineryMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_VehiclesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentDetailsTable" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherPropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherPropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:to="ifrs-full_OtherPropertyPlantAndEquipment" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:to="ifrs-full_DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherPropertyPlantAndEquipment_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherPropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:to="ifrs-full_OtherPropertyPlantAndEquipment_0" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofNetBookValueofPropertyPlantandEquipmentTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfNetBookValueOfPropertyPlantAndEquipmentAbstract" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfNetBookValueOfPropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="PropertyPlantandEquipmentScheduleofNetBookValueofPropertyPlantandEquipmentDetailsTable" xlink:href="simecb-20241231.xsd#simecb_PropertyPlantandEquipmentScheduleofNetBookValueofPropertyPlantandEquipmentDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfNetBookValueOfPropertyPlantAndEquipmentAbstract" xlink:to="PropertyPlantandEquipmentScheduleofNetBookValueofPropertyPlantandEquipmentDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentScheduleofNetBookValueofPropertyPlantandEquipmentDetailsTable" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LandMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_BuildingsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MachineryMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ConstructionInProgressMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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/verboseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentScheduleofNetBookValueofPropertyPlantandEquipmentDetailsTable" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:to="ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofInvestmentsinFinancialInstrumentsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnFinancialInstrumentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnFinancialInstrumentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherNoncurrentFinancialAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherNoncurrentFinancialAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GainsLossesOnFinancialInstrumentsAbstract" xlink:to="ifrs-full_OtherNoncurrentFinancialAssets" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofBalancesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfBalancesAbstract" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfBalancesAbstract"/>
    <loc xlink:type="locator" xlink:label="IntangibleandOtherLongTermAssetsScheduleofBalancesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_IntangibleandOtherLongTermAssetsScheduleofBalancesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfBalancesAbstract" xlink:to="IntangibleandOtherLongTermAssetsScheduleofBalancesDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleandOtherLongTermAssetsScheduleofBalancesDetailsTable" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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/2009/role/netLabel"/>
    <loc xlink:type="locator" xlink:label="AccumulatedAmortizationMember" xlink:href="simecb-20241231.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"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleandOtherLongTermAssetsScheduleofBalancesDetailsTable" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="RepublicTradeMarkMember" xlink:href="simecb-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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-20241231.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-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_GrossCarryingAmountMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_0" order="10.0" preferredLabel="http://www.xbrl.org/2009/role/netLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleandOtherLongTermAssetsScheduleofBalancesDetailsTable" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherIntangibleAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherIntangibleAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="ifrs-full_OtherIntangibleAssets" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsAndGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="ifrs-full_IntangibleAssetsAndGoodwill" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofReconciliationBetweentheOpeningandClosingBalancesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfReconciliationBetweenTheOpeningAndClosingBalancesAbstract" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfReconciliationBetweenTheOpeningAndClosingBalancesAbstract"/>
    <loc xlink:type="locator" xlink:label="IntangibleandOtherLongTermAssetsScheduleofReconciliationBetweentheOpeningandClosingBalancesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_IntangibleandOtherLongTermAssetsScheduleofReconciliationBetweentheOpeningandClosingBalancesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationBetweenTheOpeningAndClosingBalancesAbstract" xlink:to="IntangibleandOtherLongTermAssetsScheduleofReconciliationBetweentheOpeningandClosingBalancesDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleandOtherLongTermAssetsScheduleofReconciliationBetweentheOpeningandClosingBalancesDetailsTable" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AccumulatedDepreciationAndAmortisationMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="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="IntangibleandOtherLongTermAssetsScheduleofReconciliationBetweentheOpeningandClosingBalancesDetailsTable" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityLineItems" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityLineItems" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CancellationsAmount" xlink:href="simecb-20241231.xsd#simecb_CancellationsAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityLineItems" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<!-- [WMV6][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSra0v1v3kFWrn3fdXgqxw5lYGpcVqDocIV9SS9Qu9iWktRDD/RmNbs5Mj/Qju/DKbACNBFlxmDWdRdQJY9KMpWf8JsKuurtGvOZNMiSC+BbL1umU7wECecRzhXAHAsOKah1diq8BxbSokabocxEXYMDOjgcb4wPOxdh3ut53Q9eq+bjSFw447Ytg75fTkGTgH6Tv2uQ8PGXnX8NrCjG0Nnog6MhhMWGvUnHRF6Vuqv3Mc++dEja2w0gn] CSR-->
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityLineItems" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill_0" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofAccountsPayableTradeandOtherAccruedLiabilitiesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayablesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayablesToTradeSuppliers"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TradeAndOtherPayablesAbstract" 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-20241231.xsd#simecb_OtherAccruedLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TradeAndOtherPayablesAbstract" xlink:to="OtherAccruedLiabilities" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TotalAccountsPayableTradeAndOtherAccruedLiabilities" xlink:href="simecb-20241231.xsd#simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TradeAndOtherPayablesAbstract" xlink:to="TotalAccountsPayableTradeAndOtherAccruedLiabilities" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofEmployeeBenefitsLiabilityTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfEmployeeBenefitsLiabilityAbstract" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfEmployeeBenefitsLiabilityAbstract"/>
    <loc xlink:type="locator" xlink:label="EmployeeBenefitsScheduleofEmployeeBenefitsLiabilityDetailsTable" xlink:href="simecb-20241231.xsd#simecb_EmployeeBenefitsScheduleofEmployeeBenefitsLiabilityDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEmployeeBenefitsLiabilityAbstract" xlink:to="EmployeeBenefitsScheduleofEmployeeBenefitsLiabilityDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NetDefinedBenefitLiabilityAssetAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NetDefinedBenefitLiabilityAssetAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsScheduleofEmployeeBenefitsLiabilityDetailsTable" xlink:to="ifrs-full_NetDefinedBenefitLiabilityAssetAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="EmployeeBenefitsLiabilityMember" xlink:href="simecb-20241231.xsd#simecb_EmployeeBenefitsLiabilityMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NetDefinedBenefitLiabilityAssetAxis" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DefinedBenefitPlansAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsScheduleofEmployeeBenefitsLiabilityDetailsTable" xlink:to="ifrs-full_DefinedBenefitPlansAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DefinedBenefitPlansDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="ifrs-full_DefinedBenefitPlansDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="RetirementBenefitsMember" xlink:href="simecb-20241231.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-20241231.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="EmployeeBenefitsScheduleofEmployeeBenefitsLiabilityDetailsTable" xlink:to="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems" 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-20241231.xsd#simecb_PlusNonVestedBenefitsObligation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DefinedBenefitObligationAtPresentValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems" xlink:to="ifrs-full_DefinedBenefitObligationAtPresentValue" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilityAssetOfDefinedBenefitPlans" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilityAssetOfDefinedBenefitPlans"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems" xlink:to="ifrs-full_LiabilityAssetOfDefinedBenefitPlans" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofNetCostforthePeriodBookedinProfitandlossTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfNetCostForThePeriodBookedInProfitAndLossAbstract" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossAbstract"/>
    <loc xlink:type="locator" xlink:label="EmployeeBenefitsScheduleofNetCostforthePeriodBookedinProfitandlossDetailsTable" xlink:href="simecb-20241231.xsd#simecb_EmployeeBenefitsScheduleofNetCostforthePeriodBookedinProfitandlossDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfNetCostForThePeriodBookedInProfitAndLossAbstract" xlink:to="EmployeeBenefitsScheduleofNetCostforthePeriodBookedinProfitandlossDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsScheduleofNetCostforthePeriodBookedinProfitandlossDetailsTable" 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-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DefinedBenefitPlansAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsScheduleofNetCostforthePeriodBookedinProfitandlossDetailsTable" xlink:to="ifrs-full_DefinedBenefitPlansAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DefinedBenefitPlansDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="ifrs-full_DefinedBenefitPlansDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="RetirementBenefitsMember" xlink:href="simecb-20241231.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-20241231.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="EmployeeBenefitsScheduleofNetCostforthePeriodBookedinProfitandlossDetailsTable" xlink:to="ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ServiceCost" xlink:href="simecb-20241231.xsd#simecb_ServiceCost"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems" xlink:to="ServiceCost" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PastServiceCostDefinedBenefitPlans"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems" xlink:to="ifrs-full_PastServiceCostDefinedBenefitPlans" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="NetCostForThePeriod" xlink:href="simecb-20241231.xsd#simecb_NetCostForThePeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems" xlink:to="NetCostForThePeriod" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofMainActuarialHypothesisUsedintheActuarialComputationsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRates" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ActuarialAssumptionOfDiscountRates"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TaxRateEffectFromChangeInTaxRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract" xlink:to="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDefinedBenefitPlansAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="ifrs-full_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DefinedBenefitObligationAtPresentValues" xlink:href="simecb-20241231.xsd#simecb_DefinedBenefitObligationAtPresentValues"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="DefinedBenefitObligationAtPresentValues" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestRevenueExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestRevenueExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="ifrs-full_InterestRevenueExpense" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DefinedBenefitsCosts" xlink:href="simecb-20241231.xsd#simecb_DefinedBenefitsCosts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="DefinedBenefitsCosts" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DefinedBenefitObligationAtPresentValues_0" xlink:href="simecb-20241231.xsd#simecb_DefinedBenefitObligationAtPresentValues"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="DefinedBenefitObligationAtPresentValues_0" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="InitialProfitandLossEmployeeBenefits" xlink:href="simecb-20241231.xsd#simecb_InitialProfitandLossEmployeeBenefits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="InitialProfitandLossEmployeeBenefits" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NetCostsForThePeriod" xlink:href="simecb-20241231.xsd#simecb_NetCostsForThePeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="NetCostsForThePeriod" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PaidBenefits" xlink:href="simecb-20241231.xsd#simecb_PaidBenefits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="PaidBenefits" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FinaIProfitandLossEmployeeBenefits" xlink:href="simecb-20241231.xsd#simecb_FinaIProfitandLossEmployeeBenefits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="FinaIProfitandLossEmployeeBenefits" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="DefinedBenefitsObligationsDBO" xlink:href="simecb-20241231.xsd#simecb_DefinedBenefitsObligationsDBO"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:to="DefinedBenefitsObligationsDBO" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofIncomeTaxChargedTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfIncomeTaxChargedAbstract" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfIncomeTaxChargedAbstract"/>
    <loc xlink:type="locator" xlink:label="IncomeTaxesScheduleofIncomeTaxChargedDetailsTable" xlink:href="simecb-20241231.xsd#simecb_IncomeTaxesScheduleofIncomeTaxChargedDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfIncomeTaxChargedLineItems" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfIncomeTaxChargedLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfIncomeTaxChargedAbstract" xlink:to="IncomeTaxesScheduleofIncomeTaxChargedDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesScheduleofIncomeTaxChargedDetailsTable" xlink:to="ifrs-full_GeographicalAreasAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CountryOfDomicileMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="IncomeTaxesScheduleofIncomeTaxChargedDetailsTable" xlink:to="ScheduleOfIncomeTaxChargedLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfIncomeTaxChargedLineItems" xlink:to="ifrs-full_CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfIncomeTaxChargedLineItems" xlink:to="ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForIncomeTaxExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfIncomeTaxChargedLineItems" xlink:to="ifrs-full_AdjustmentsForIncomeTaxExpense" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofIncomeTaxExpenseBenefitTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract"/>
    <loc xlink:type="locator" xlink:label="ExpectedBenefitTaxExpense" xlink:href="simecb-20241231.xsd#simecb_ExpectedBenefitTaxExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:to="ExpectedBenefitTaxExpense" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseAsAResultOfAbstract" xlink:href="simecb-20241231.xsd#simecb_IncreaseDecreaseAsAResultOfAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:to="IncreaseDecreaseAsAResultOfAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInInflationEffectsNet" xlink:href="simecb-20241231.xsd#simecb_IncreaseDecreaseInInflationEffectsNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncreaseDecreaseAsAResultOfAbstract" xlink:to="IncreaseDecreaseInInflationEffectsNet" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TaxEffectFromChangeInTaxRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TaxEffectFromChangeInTaxRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncreaseDecreaseAsAResultOfAbstract" xlink:to="ifrs-full_TaxEffectFromChangeInTaxRate" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" xlink:href="simecb-20241231.xsd#simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncreaseDecreaseAsAResultOfAbstract" xlink:to="BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncreaseDecreaseAsAResultOfAbstract" xlink:to="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" xlink:href="simecb-20241231.xsd#simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncreaseDecreaseAsAResultOfAbstract" xlink:to="IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ApplicableTaxRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ApplicableTaxRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:to="ifrs-full_ApplicableTaxRate" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofTaxLossesPendingofAmortizeTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfTaxLossesPendingOfAmortizeAbstract" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfTaxLossesPendingOfAmortizeAbstract"/>
    <loc xlink:type="locator" xlink:label="IncomeTaxesScheduleofTaxLossesPendingofAmortizeDetailsTable" xlink:href="simecb-20241231.xsd#simecb_IncomeTaxesScheduleofTaxLossesPendingofAmortizeDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfTaxLossesPendingOfAmortizeAbstract" xlink:to="IncomeTaxesScheduleofTaxLossesPendingofAmortizeDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesScheduleofTaxLossesPendingofAmortizeDetailsTable" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="OriginDateTwoMember" xlink:href="simecb-20241231.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="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OriginDateThreeMember" xlink:href="simecb-20241231.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="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OriginDateFourMember" xlink:href="simecb-20241231.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="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OriginDateFiveMember" xlink:href="simecb-20241231.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="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OriginDateSixMember" xlink:href="simecb-20241231.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="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OriginDateSevenMember" xlink:href="simecb-20241231.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="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OriginDateEightMember" xlink:href="simecb-20241231.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="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OriginDateNineMember" xlink:href="simecb-20241231.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="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OriginDateTenMember" xlink:href="simecb-20241231.xsd#simecb_OriginDateTenMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="OriginDateTenMember" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OriginDateOneMember" xlink:href="simecb-20241231.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="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesScheduleofTaxLossesPendingofAmortizeDetailsTable" xlink:to="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems" xlink:to="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems" xlink:to="ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfDeferredIncomeTaxLiabilityAbstract" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfDeferredIncomeTaxLiabilityAbstract"/>
    <loc xlink:type="locator" xlink:label="IncomeTaxesScheduleofDeferredIncomeTaxLiabilityDetailsTable" xlink:href="simecb-20241231.xsd#simecb_IncomeTaxesScheduleofDeferredIncomeTaxLiabilityDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfDeferredIncomeTaxLiabilityLineItems" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfDeferredIncomeTaxLiabilityLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredIncomeTaxLiabilityAbstract" xlink:to="IncomeTaxesScheduleofDeferredIncomeTaxLiabilityDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesScheduleofDeferredIncomeTaxLiabilityDetailsTable" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherPropertyPlantAndEquipmentMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IntangibleAssetsFromGrupoSanMember" xlink:href="simecb-20241231.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="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MiscellaneousOtherProvisionsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PrepaidExpensesMember" xlink:href="simecb-20241231.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="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="IncomeTaxesScheduleofDeferredIncomeTaxLiabilityDetailsTable" xlink:to="ScheduleOfDeferredIncomeTaxLiabilityLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxAssetsAndLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxAssetsAndLiabilitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredIncomeTaxLiabilityLineItems" xlink:to="ifrs-full_DeferredTaxAssetsAndLiabilitiesAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DeferredTaxAssetsAllowanceForDoubtfulAccounts" xlink:href="simecb-20241231.xsd#simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DeferredTaxAssetsAndLiabilitiesAbstract" xlink:to="DeferredTaxAssetsAllowanceForDoubtfulAccounts" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="DeferredTaxAssetsAdvancesFromCustomers" xlink:href="simecb-20241231.xsd#simecb_DeferredTaxAssetsAdvancesFromCustomers"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DeferredTaxAssetsAndLiabilitiesAbstract" xlink:to="DeferredTaxAssetsAdvancesFromCustomers" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxLiabilityAsset" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxLiabilityAsset"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DeferredTaxAssetsAndLiabilitiesAbstract" xlink:to="ifrs-full_DeferredTaxLiabilityAsset" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxExpenseIncomeAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxExpenseIncomeAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredIncomeTaxLiabilityLineItems" xlink:to="ifrs-full_DeferredTaxExpenseIncomeAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NetDeferredTaxLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NetDeferredTaxLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DeferredTaxExpenseIncomeAbstract" xlink:to="ifrs-full_NetDeferredTaxLiabilities" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredIncomeTaxLiabilityLineItems" xlink:to="ifrs-full_DeferredTaxLiabilities" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofCommonStockTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapitalAbstract"/>
    <loc xlink:type="locator" xlink:label="FixedCapitalShares" xlink:href="simecb-20241231.xsd#simecb_FixedCapitalShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="FixedCapitalShares" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FixedCapitalAmount" xlink:href="simecb-20241231.xsd#simecb_FixedCapitalAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="FixedCapitalAmount" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="VariableCapitalShares" xlink:href="simecb-20241231.xsd#simecb_VariableCapitalShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="VariableCapitalShares" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="VariableCapitalAmount" xlink:href="simecb-20241231.xsd#simecb_VariableCapitalAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="VariableCapitalAmount" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ShareCapitalShares" xlink:href="simecb-20241231.xsd#simecb_ShareCapitalShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="ShareCapitalShares" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ShareCapitalAmount" xlink:href="simecb-20241231.xsd#simecb_ShareCapitalAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="ShareCapitalAmount" order="5.0" preferredLabel="http://www.xbrl.org/2009/role/negatedTotalLabel"/>
    <loc xlink:type="locator" xlink:label="EffectOfRestatementAmount" xlink:href="simecb-20241231.xsd#simecb_EffectOfRestatementAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="EffectOfRestatementAmount" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesIssued" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NumberOfSharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="ifrs-full_NumberOfSharesIssued" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapital"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="ifrs-full_IssuedCapital" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofReconciliationoftheNumberofSharesOutstandingTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ReconciliationOfNumberOfSharesOutstandingAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReconciliationOfNumberOfSharesOutstandingAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesOutstanding" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NumberOfSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ReconciliationOfNumberOfSharesOutstandingAbstract" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ReconciliationOfNumberOfSharesOutstandingAbstract" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NumberOfSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ReconciliationOfNumberOfSharesOutstandingAbstract" xlink:to="ifrs-full_NumberOfSharesOutstanding_0" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofControllingandNonControllingInterestTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfControllingAndNonControllingInterestAbstract" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfControllingAndNonControllingInterestAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_ProfitLossAttributableToNoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareOfTranslationEffectsOfForeignSubsidiaries" xlink:href="simecb-20241231.xsd#simecb_ShareOfTranslationEffectsOfForeignSubsidiaries"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfControllingAndNonControllingInterestAbstract" xlink:to="ShareOfTranslationEffectsOfForeignSubsidiaries" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterests_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="3.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofOtherComprehensiveIncomeLossTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfOtherComprehensiveIncomeLossAbstract" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfOtherComprehensiveIncomeLossAbstract"/>
    <loc xlink:type="locator" xlink:label="OtherComprehensiveIncomeLossScheduleofOtherComprehensiveIncomeLossDetailsTable" xlink:href="simecb-20241231.xsd#simecb_OtherComprehensiveIncomeLossScheduleofOtherComprehensiveIncomeLossDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherComprehensiveIncomeLossAbstract" xlink:to="OtherComprehensiveIncomeLossScheduleofOtherComprehensiveIncomeLossDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComponentsOfEquityAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherComprehensiveIncomeLossScheduleofOtherComprehensiveIncomeLossDetailsTable" xlink:to="ifrs-full_ComponentsOfEquityAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComponentsOfEquityDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_ComponentsOfEquityDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncomeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AccumulatedOtherComprehensiveIncomeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_AccumulatedOtherComprehensiveIncomeMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherComprehensiveIncomeLossScheduleofOtherComprehensiveIncomeLossDetailsTable" xlink:to="ifrs-full_InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis" xlink:to="ifrs-full_InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ConversionTranslationAdjustmentOnForeignSubsidiariesMember" xlink:href="simecb-20241231.xsd#simecb_ConversionTranslationAdjustmentOnForeignSubsidiariesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis" xlink:to="ConversionTranslationAdjustmentOnForeignSubsidiariesMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OtherEquityInstrumentsMember" xlink:href="simecb-20241231.xsd#simecb_OtherEquityInstrumentsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis" xlink:to="OtherEquityInstrumentsMember" 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="OtherComprehensiveIncomeLossScheduleofOtherComprehensiveIncomeLossDetailsTable" xlink:to="ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Equity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems" xlink:to="ifrs-full_Equity" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems" xlink:to="ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConversionTranslationAdjustmentOnForeignSubsidiaries" xlink:href="simecb-20241231.xsd#simecb_ConversionTranslationAdjustmentOnForeignSubsidiaries"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract" xlink:to="ConversionTranslationAdjustmentOnForeignSubsidiaries" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Equity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract" xlink:to="ifrs-full_Equity_0" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems" xlink:to="ifrs-full_StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsOfOtherEquityInstruments" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PaymentsOfOtherEquityInstruments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems" xlink:to="ifrs-full_PaymentsOfOtherEquityInstruments" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofTransactionswithRelatedPartiesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RelatedPartyTransactionsAbstract"/>
    <loc xlink:type="locator" xlink:label="HoldingCompanyAbstract" xlink:href="simecb-20241231.xsd#simecb_HoldingCompanyAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RelatedPartyTransactionsAbstract" xlink:to="HoldingCompanyAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueFromInterest" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RevenueFromInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="HoldingCompanyAbstract" xlink:to="ifrs-full_RevenueFromInterest" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ManagementStaffAbstract" xlink:href="simecb-20241231.xsd#simecb_ManagementStaffAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RelatedPartyTransactionsAbstract" xlink:to="ManagementStaffAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeneralAndAdministrativeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeneralAndAdministrativeExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ManagementStaffAbstract" xlink:to="ifrs-full_GeneralAndAdministrativeExpense" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OtherRelatedPartiesAbstract" xlink:href="simecb-20241231.xsd#simecb_OtherRelatedPartiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RelatedPartyTransactionsAbstract" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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:role="http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesAbstract" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesAbstract"/>
    <loc xlink:type="locator" xlink:label="TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems" xlink:href="simecb-20241231.xsd#simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesAbstract" xlink:to="TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="IndustriasCHSABDeCVMember" xlink:href="simecb-20241231.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/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="CaLaminadoraVistaHermosaSADeCVMember" xlink:href="simecb-20241231.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-20241231.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="CompaaManufactureraDeTubosSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_CompaaManufactureraDeTubosSADeCVMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="CompaaManufactureraDeTubosSADeCVMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CaTubosYPerfilesMonterreySADeCVMember" xlink:href="simecb-20241231.xsd#simecb_CaTubosYPerfilesMonterreySADeCVMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="CaTubosYPerfilesMonterreySADeCVMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperadoraPerfilesSigosaSadecvMember" xlink:href="simecb-20241231.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="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperadoraConstrualcoSadecvMember" xlink:href="simecb-20241231.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="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AcerosYLaminadosSigosaSADeCVMember" xlink:href="simecb-20241231.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="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ArrendadoraNorteDeMatamorosSADeCVMember" xlink:href="simecb-20241231.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="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ComercializadoraSIGOSASadecvMember" xlink:href="simecb-20241231.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="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="JoistDelGolfoSADeCVMember" xlink:href="simecb-20241231.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="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="HoldingProtelSADeCVMember" xlink:href="simecb-20241231.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="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AcerosCHSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_AcerosCHSADeCVMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="AcerosCHSADeCVMember" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperadoraLaminadoraVistaHermosaSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_OperadoraLaminadoraVistaHermosaSADeCVMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="OperadoraLaminadoraVistaHermosaSADeCVMember" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SiderrgicosDelGolfoSADeCVMember" xlink:href="simecb-20241231.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="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PerfilesComercialesSigosaSADeCVMember" xlink:href="simecb-20241231.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="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PytsaIndustrialDeMexicoSADeCVMember" xlink:href="simecb-20241231.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="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FerrovisaSADeCVMember" xlink:href="simecb-20241231.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="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AcertamSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_AcertamSADeCVMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="AcertamSADeCVMember" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ServiciosEstructuralesSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_ServiciosEstructuralesSADeCVMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ServiciosEstructuralesSADeCVMember" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IndustrialMexicanaDeHerramientasSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_IndustrialMexicanaDeHerramientasSADeCVMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="IndustrialMexicanaDeHerramientasSADeCVMember" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OthersMember" xlink:href="simecb-20241231.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="22.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IndustriasChSabdecvOneMember" xlink:href="simecb-20241231.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="23.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PerfilesComecialesSigosaSadecvMember" xlink:href="simecb-20241231.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="24.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="HoldingProtelSadecvMember" xlink:href="simecb-20241231.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="25.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CompaiaLaminadoraVistaHermosaSADeCVMember" xlink:href="simecb-20241231.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="26.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperadoraPytsaIndustrialSadecvMember" xlink:href="simecb-20241231.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="27.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CompaaIndustrialMexicanaSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_CompaaIndustrialMexicanaSADeCVMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="CompaaIndustrialMexicanaSADeCVMember" order="28.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CompaiaManufactureraDeTubosSADeCVMember" xlink:href="simecb-20241231.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="29.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperadoraCompaiaMexicanaDeTubosSADeCVMember" xlink:href="simecb-20241231.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="30.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CaMexicanaDePerfilesYTubosSADeCVMember" xlink:href="simecb-20241231.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="31.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IndustriasProcarsaSADeCVMember" xlink:href="simecb-20241231.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="32.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperadoraDePerfilesSigosaSADeCVMember" xlink:href="simecb-20241231.xsd#simecb_OperadoraDePerfilesSigosaSADeCVMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="OperadoraDePerfilesSigosaSADeCVMember" order="33.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsTable" xlink:to="TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ShortTermAbstract" xlink:href="simecb-20241231.xsd#simecb_ShortTermAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems" xlink:to="ShortTermAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherReceivablesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShortTermAbstract" xlink:to="ifrs-full_TradeAndOtherReceivablesAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:to="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="LongTermAbstract" xlink:href="simecb-20241231.xsd#simecb_LongTermAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems" xlink:to="LongTermAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentReceivablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentReceivablesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermAbstract" xlink:to="ifrs-full_NoncurrentReceivablesAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentReceivablesDueFromRelatedParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentReceivablesAbstract" xlink:to="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="LoansToRelatedPartiesAbstract" xlink:href="simecb-20241231.xsd#simecb_LoansToRelatedPartiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems" xlink:to="LoansToRelatedPartiesAbstract" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NonCurrentLoansToRelatedParties" xlink:href="simecb-20241231.xsd#simecb_NonCurrentLoansToRelatedParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoansToRelatedPartiesAbstract" xlink:to="NonCurrentLoansToRelatedParties" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmountsReceivableRelatedPartyTransactions" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AmountsReceivableRelatedPartyTransactions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoansToRelatedPartiesAbstract" xlink:to="ifrs-full_AmountsReceivableRelatedPartyTransactions" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherCurrentPayablesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_TradeAndOtherCurrentPayablesAbstract" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentPayablesToRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentPayablesToRelatedParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TradeAndOtherCurrentPayablesAbstract" xlink:to="ifrs-full_NoncurrentPayablesToRelatedParties" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesToRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayablesToRelatedParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract" xlink:to="ifrs-full_TradeAndOtherPayablesToRelatedParties" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmountsPayableRelatedPartyTransactions" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AmountsPayableRelatedPartyTransactions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_AmountsPayableRelatedPartyTransactions" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfCostOfSalesAndAdministrationExpensesAbstract" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfCostOfSalesAndAdministrationExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="CostofSalesandExpensesbytheirNatureScheduleofCostofSalesandAdministrationExpensesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_CostofSalesandExpensesbytheirNatureScheduleofCostofSalesandAdministrationExpensesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCostOfSalesAndAdministrationExpensesAbstract" xlink:to="CostofSalesandExpensesbytheirNatureScheduleofCostofSalesandAdministrationExpensesDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductsAndServicesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProductsAndServicesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CostofSalesandExpensesbytheirNatureScheduleofCostofSalesandAdministrationExpensesDetailsTable" xlink:to="ifrs-full_ProductsAndServicesAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductsAndServicesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProductsAndServicesDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="ifrs-full_ProductsAndServicesDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="RawMaterialsAndConsumablesMember" xlink:href="simecb-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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-20241231.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="CostofSalesandExpensesbytheirNatureScheduleofCostofSalesandAdministrationExpensesDetailsTable" xlink:to="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RawMaterialsAndConsumablesUsed" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RawMaterialsAndConsumablesUsed"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" xlink:to="ifrs-full_RawMaterialsAndConsumablesUsed" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CostOfSales" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CostOfSales"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" xlink:to="ifrs-full_CostOfSales" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdministrativeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdministrativeExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" xlink:to="ifrs-full_AdministrativeExpense" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SellingGeneralAndAdministrativeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SellingGeneralAndAdministrativeExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" xlink:to="ifrs-full_SellingGeneralAndAdministrativeExpense" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfOtherIncomeExpensesNetAbstract" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfOtherIncomeExpensesNetAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherFinanceCost" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherFinanceCost"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="ifrs-full_OtherFinanceCost" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LandsTreatment" xlink:href="simecb-20241231.xsd#simecb_LandsTreatment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="LandsTreatment" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EmployeeBenefitsExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EmployeeBenefitsExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="ifrs-full_EmployeeBenefitsExpense" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherExpenseByNature" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherExpenseByNature"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="ifrs-full_OtherExpenseByNature" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherExpenseByFunction" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="5.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="SaleOfScrap" xlink:href="simecb-20241231.xsd#simecb_SaleOfScrap"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="SaleOfScrap" order="6.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="RecoveryOfLosses" xlink:href="simecb-20241231.xsd#simecb_RecoveryOfLosses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="RecoveryOfLosses" order="7.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ProfitsFromInventorySales" xlink:href="simecb-20241231.xsd#simecb_ProfitsFromInventorySales"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="ProfitsFromInventorySales" order="8.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="RepublicAccountDebugging" xlink:href="simecb-20241231.xsd#simecb_RepublicAccountDebugging"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="RepublicAccountDebugging" order="9.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="GVAccountDebugging" xlink:href="simecb-20241231.xsd#simecb_GVAccountDebugging"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="GVAccountDebugging" order="10.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherFinanceIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherFinanceIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="ifrs-full_OtherFinanceIncome" order="11.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="12.0" preferredLabel="http://www.xbrl.org/2009/role/negatedTotalLabel"/>
    <loc xlink:type="locator" xlink:label="OtherIncomeAndOtherexpensesNet" xlink:href="simecb-20241231.xsd#simecb_OtherIncomeAndOtherexpensesNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="OtherIncomeAndOtherexpensesNet" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofBookValueofMonetaryAssetsandMonetaryLiabilitiesDenominatedinForeignCurrencyTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ChangeInValueOfForeignCurrencyBasisSpreadsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ChangeInValueOfForeignCurrencyBasisSpreadsAbstract"/>
    <loc xlink:type="locator" xlink:label="ShortTermAsset" xlink:href="simecb-20241231.xsd#simecb_ShortTermAsset"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ChangeInValueOfForeignCurrencyBasisSpreadsAbstract" xlink:to="ShortTermAsset" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShortTermsLiabilities" xlink:href="simecb-20241231.xsd#simecb_ShortTermsLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ChangeInValueOfForeignCurrencyBasisSpreadsAbstract" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ChangeInValueOfForeignCurrencyBasisSpreadsAbstract" xlink:to="ifrs-full_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ChangeInValueOfForeignCurrencyBasisSpreadsAbstract" xlink:to="ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofAdditionalBankLinesofCreditthatCompanyhasDisposaltoReduceLiquidityRiskTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SecuredBankLoansReceived" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SecuredBankLoansReceived"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract" xlink:to="ifrs-full_SecuredBankLoansReceived" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BalancesWithBanks" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BalancesWithBanks"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract" xlink:to="ifrs-full_BalancesWithBanks" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="UndrawnBalances" xlink:href="simecb-20241231.xsd#simecb_UndrawnBalances"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract" xlink:to="UndrawnBalances" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfFinancialInformationBySegmentsAbstract" xlink:href="simecb-20241231.xsd#simecb_ScheduleOfFinancialInformationBySegmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="FinancialInformationbySegmentsScheduleofFinancialInformationbySegmentsDetailsTable" xlink:href="simecb-20241231.xsd#simecb_FinancialInformationbySegmentsScheduleofFinancialInformationbySegmentsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfOperatingSegmentsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfFinancialInformationBySegmentsAbstract" xlink:to="FinancialInformationbySegmentsScheduleofFinancialInformationbySegmentsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SegmentsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInformationbySegmentsScheduleofFinancialInformationbySegmentsDetailsTable" xlink:to="ifrs-full_SegmentsAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SegmentsDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SegmentsAxis" xlink:to="ifrs-full_SegmentsDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReportableSegmentsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReportableSegmentsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SegmentsAxis" xlink:to="ifrs-full_ReportableSegmentsMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="EliminationsBetweenSegmentsMember" xlink:href="simecb-20241231.xsd#simecb_EliminationsBetweenSegmentsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SegmentsAxis" xlink:to="EliminationsBetweenSegmentsMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInformationbySegmentsScheduleofFinancialInformationbySegmentsDetailsTable" xlink:to="ifrs-full_GeographicalAreasAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="country_MX" xlink:href="https://xbrl.sec.gov/country/2024/country-2024.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/2024/country-2024.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/2024/country-2024.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"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInformationbySegmentsScheduleofFinancialInformationbySegmentsDetailsTable" xlink:to="ifrs-full_DisclosureOfOperatingSegmentsLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Revenue" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Revenue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CostOfSales"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_CostOfSales" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GrossProfit" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GrossProfit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdministrativeExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_AdministrativeExpense" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherOperatingIncomeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherOperatingIncomeExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_OtherOperatingIncomeExpense" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForInterestIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForInterestIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_AdjustmentsForInterestIncome" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestRevenueExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestRevenueExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_InterestRevenueExpense" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossBeforeTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_ProfitLossBeforeTax" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForIncomeTaxExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_AdjustmentsForIncomeTaxExpense" order="10.0" preferredLabel="http://www.xbrl.org/2009/role/netLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_ProfitLoss" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationAndAmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationAndAmortisationExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_DepreciationAndAmortisationExpense" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Assets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Assets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_Assets" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Liabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Liabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_Liabilities" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AcquisitionsOfPropertyPlantAndEquipment" xlink:href="simecb-20241231.xsd#simecb_AcquisitionsOfPropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="AcquisitionsOfPropertyPlantAndEquipment" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskManagementStrategyAndGovernanceAbstract" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskManagementStrategyAndGovernanceAbstract"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskManagementStrategyAndGovernanceTable" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskManagementStrategyAndGovernanceTable"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="cyd_CybersecurityRiskManagementStrategyAndGovernanceAbstract" xlink:to="cyd_CybersecurityRiskManagementStrategyAndGovernanceTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="cyd_CybersecurityRiskManagementStrategyAndGovernanceTable" xlink:to="cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems" xlink:to="cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskManagementProcessesIntegratedTextBlock" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskManagementProcessesIntegratedTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems" xlink:to="cyd_CybersecurityRiskManagementProcessesIntegratedTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskManagementProcessesIntegratedFlag" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskManagementProcessesIntegratedFlag"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems" xlink:to="cyd_CybersecurityRiskManagementProcessesIntegratedFlag" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems" xlink:to="cyd_CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems" xlink:to="cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems" xlink:to="cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskBoardOfDirectorsOversightTextBlock" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskBoardOfDirectorsOversightTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems" xlink:to="cyd_CybersecurityRiskBoardOfDirectorsOversightTextBlock" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems" xlink:to="cyd_CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems" xlink:to="cyd_CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems" xlink:to="cyd_CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/NatureofBusinessDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="NatureOfBusinessAbstract" xlink:href="simecb-20241231.xsd#simecb_NatureOfBusinessAbstract"/>
    <loc xlink:type="locator" xlink:label="StockExchangeTerm" xlink:href="simecb-20241231.xsd#simecb_StockExchangeTerm"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NatureOfBusinessAbstract" xlink:to="StockExchangeTerm" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_NotesAndOtherExplanatoryInformationAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NotesAndOtherExplanatoryInformationAbstract"/>
    <loc xlink:type="locator" xlink:label="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable" xlink:href="simecb-20241231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NotesAndOtherExplanatoryInformationAbstract" xlink:to="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_SignificantInvestmentsInSubsidiariesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SignificantInvestmentsInSubsidiariesDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember" xlink:href="simecb-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_RangeDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProportionOfOwnershipInterestInSubsidiary"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems" xlink:to="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="QuantityOfInventories" xlink:href="simecb-20241231.xsd#simecb_QuantityOfInventories"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems" xlink:to="QuantityOfInventories" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InventoriesAtFairValueLessCostsToSell" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InventoriesAtFairValueLessCostsToSell"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems" xlink:to="ifrs-full_InventoriesAtFairValueLessCostsToSell" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" xlink:href="simecb-20241231.xsd#simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems" xlink:to="PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CreditTerm" xlink:href="simecb-20241231.xsd#simecb_CreditTerm"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems" xlink:to="CreditTerm" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/TradeReceivablesNetDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherReceivablesAbstract"/>
    <loc xlink:type="locator" xlink:label="CustomerPortfolioValue" xlink:href="simecb-20241231.xsd#simecb_CustomerPortfolioValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:to="CustomerPortfolioValue" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:to="ifrs-full_FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeReceivables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:to="ifrs-full_TradeReceivables" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/InventoriesDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfInventoriesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfInventoriesAbstract"/>
    <loc xlink:type="locator" xlink:label="InventoriesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_InventoriesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="InventoriesLineItems" xlink:href="simecb-20241231.xsd#simecb_InventoriesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfInventoriesAbstract" xlink:to="InventoriesDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="InventoriesDetailsTable" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermBorrowingsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShorttermBorrowingsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" xlink:to="ifrs-full_ShorttermBorrowingsMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LongtermBorrowingsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LongtermBorrowingsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" xlink:to="ifrs-full_LongtermBorrowingsMember" 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="InventoriesDetailsTable" xlink:to="InventoriesLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="CokeInventories" xlink:href="simecb-20241231.xsd#simecb_CokeInventories"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="InventoriesLineItems" xlink:to="CokeInventories" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Inventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Inventories"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="InventoriesLineItems" xlink:to="ifrs-full_Inventories" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentInventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentInventories"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="InventoriesLineItems" xlink:to="ifrs-full_NoncurrentInventories" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/PropertyPlantandEquipmentDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_PropertyPlantAndEquipmentAbstract" xlink:to="ifrs-full_DepreciationExpense" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PlanAssetsAtFairValue" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PlanAssetsAtFairValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_PropertyPlantAndEquipmentAbstract" xlink:to="ifrs-full_PlanAssetsAtFairValue" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsAbstract"/>
    <loc xlink:type="locator" xlink:label="IntangibleandOtherLongTermAssetsDetailsTable" xlink:href="simecb-20241231.xsd#simecb_IntangibleandOtherLongTermAssetsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsAbstract" xlink:to="IntangibleandOtherLongTermAssetsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_ClassesOfIntangibleAssetsAndGoodwillDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="San42TrademarkMember" xlink:href="simecb-20241231.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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="ifrs-full_DisclosureOfIntangibleAssetsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ShortTermDebtDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsAbstract"/>
    <loc xlink:type="locator" xlink:label="ShortTermDebtDetailsTable" xlink:href="simecb-20241231.xsd#simecb_ShortTermDebtDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_BorrowingsAbstract" xlink:to="ShortTermDebtDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsByNameAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="MediumTermNotesOfSimecMember" xlink:href="simecb-20241231.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="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShortTermDebtDetailsTable" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsInterestRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsInterestRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems" xlink:to="ifrs-full_BorrowingsInterestRate" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShorttermBorrowings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems" xlink:to="ifrs-full_ShorttermBorrowings" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ExchangeAmount" xlink:href="simecb-20241231.xsd#simecb_ExchangeAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems" xlink:to="ExchangeAmount" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/EmployeeBenefitsDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="EmployeeBenefitsDetailsTable" xlink:href="simecb-20241231.xsd#simecb_EmployeeBenefitsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDefinedBenefitPlansLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:to="EmployeeBenefitsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CharacteristicsOfDefinedBenefitPlansAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CharacteristicsOfDefinedBenefitPlansAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsTable" xlink:to="ifrs-full_CharacteristicsOfDefinedBenefitPlansAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CharacteristicsOfDefinedBenefitPlansDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CharacteristicsOfDefinedBenefitPlansDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CharacteristicsOfDefinedBenefitPlansAxis" xlink:to="ifrs-full_CharacteristicsOfDefinedBenefitPlansDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ProfitSharingAndIncentiveCompensationPlansMember" xlink:href="simecb-20241231.xsd#simecb_ProfitSharingAndIncentiveCompensationPlansMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CharacteristicsOfDefinedBenefitPlansAxis" xlink:to="ProfitSharingAndIncentiveCompensationPlansMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsTable" xlink:to="ifrs-full_RangeAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DefinedBenefitPlansDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="ifrs-full_DefinedBenefitPlansDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="RepublicEmployeesMember" xlink:href="simecb-20241231.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="RepublicMember" xlink:href="simecb-20241231.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="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="VEBABenefitTrustMember" xlink:href="simecb-20241231.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="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FourZeroOneKPlansMember" xlink:href="simecb-20241231.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/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FundingArrangementsOfDefinedBenefitPlansAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FundingArrangementsOfDefinedBenefitPlansAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsTable" xlink:to="ifrs-full_FundingArrangementsOfDefinedBenefitPlansAxis" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FundingArrangementsOfDefinedBenefitPlansDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FundingArrangementsOfDefinedBenefitPlansDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_FundingArrangementsOfDefinedBenefitPlansAxis" xlink:to="ifrs-full_FundingArrangementsOfDefinedBenefitPlansDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ThreePercentageOfEBITDAMember" xlink:href="simecb-20241231.xsd#simecb_ThreePercentageOfEBITDAMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_FundingArrangementsOfDefinedBenefitPlansAxis" xlink:to="ThreePercentageOfEBITDAMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FourPercentageOfEBITDAMember" xlink:href="simecb-20241231.xsd#simecb_FourPercentageOfEBITDAMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_FundingArrangementsOfDefinedBenefitPlansAxis" xlink:to="FourPercentageOfEBITDAMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FivePercentageOfEBITDAMember" xlink:href="simecb-20241231.xsd#simecb_FivePercentageOfEBITDAMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_FundingArrangementsOfDefinedBenefitPlansAxis" xlink:to="FivePercentageOfEBITDAMember" 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="EmployeeBenefitsDetailsTable" xlink:to="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="PercentageOfCollectiveBargainingAgreements" xlink:href="simecb-20241231.xsd#simecb_PercentageOfCollectiveBargainingAgreements"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="PercentageOfCollectiveBargainingAgreements" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageShareOfEmployersProfits" xlink:href="simecb-20241231.xsd#simecb_PercentageShareOfEmployersProfits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="PercentageShareOfEmployersProfits" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="EmployeeProfitSharingAmount" xlink:href="simecb-20241231.xsd#simecb_EmployeeProfitSharingAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="EmployeeProfitSharingAmount" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DeferredContributionPlanPercentage" xlink:href="simecb-20241231.xsd#simecb_DeferredContributionPlanPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" 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="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherPayables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="ifrs-full_OtherPayables" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WithdrawalPayment" xlink:href="simecb-20241231.xsd#simecb_WithdrawalPayment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="WithdrawalPayment" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermLegalProceedingsProvision" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShorttermLegalProceedingsProvision"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="ifrs-full_ShorttermLegalProceedingsProvision" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsToAndOnBehalfOfEmployees" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PaymentsToAndOnBehalfOfEmployees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="ifrs-full_PaymentsToAndOnBehalfOfEmployees" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FixedAmountsPerHourForEachCoveredEmployees" xlink:href="simecb-20241231.xsd#simecb_FixedAmountsPerHourForEachCoveredEmployees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="FixedAmountsPerHourForEachCoveredEmployees" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ContributionVestedPercentage" xlink:href="simecb-20241231.xsd#simecb_ContributionVestedPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="ContributionVestedPercentage" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageOfContribution" xlink:href="simecb-20241231.xsd#simecb_PercentageOfContribution"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="PercentageOfContribution" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherLongtermBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherLongtermBenefits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="ifrs-full_OtherLongtermBenefits" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherEmployeeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherEmployeeExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="ifrs-full_OtherEmployeeExpense" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/IncomeTaxesDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxExpenseIncomeAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxExpenseIncomeAbstract"/>
    <loc xlink:type="locator" xlink:label="IncomeTaxesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_IncomeTaxesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="IncomeTaxesLineItems" xlink:href="simecb-20241231.xsd#simecb_IncomeTaxesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DeferredTaxExpenseIncomeAbstract" xlink:to="IncomeTaxesDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_GeographicalAreasDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="country_MX" xlink:href="https://xbrl.sec.gov/country/2024/country-2024.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_CA" xlink:href="https://xbrl.sec.gov/country/2024/country-2024.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="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="IncomeTaxesLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ApplicableTaxRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ApplicableTaxRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesLineItems" xlink:to="ifrs-full_ApplicableTaxRate" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TaxLossCarryforwardsForFederalTax" xlink:href="simecb-20241231.xsd#simecb_TaxLossCarryforwardsForFederalTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesLineItems" xlink:to="TaxLossCarryforwardsForFederalTax" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TaxLossCarryforwardsExpireAfterCertainPeriod" xlink:href="simecb-20241231.xsd#simecb_TaxLossCarryforwardsExpireAfterCertainPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesLineItems" xlink:to="TaxLossCarryforwardsExpireAfterCertainPeriod" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TaxLossCarryforwardsExpirationPeriod" xlink:href="simecb-20241231.xsd#simecb_TaxLossCarryforwardsExpirationPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesLineItems" xlink:to="TaxLossCarryforwardsExpirationPeriod" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TaxLossCarryforwardsExpireIndefinitely" xlink:href="simecb-20241231.xsd#simecb_TaxLossCarryforwardsExpireIndefinitely"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesLineItems" xlink:to="TaxLossCarryforwardsExpireIndefinitely" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TaxLossesForStateAndMunicipal" xlink:href="simecb-20241231.xsd#simecb_TaxLossesForStateAndMunicipal"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesLineItems" xlink:to="TaxLossesForStateAndMunicipal" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TaxLossesExpirationPeriod" xlink:href="simecb-20241231.xsd#simecb_TaxLossesExpirationPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesLineItems" xlink:to="TaxLossesExpirationPeriod" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TaxEffectOfTaxLosses" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TaxEffectOfTaxLosses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesLineItems" xlink:to="ifrs-full_TaxEffectOfTaxLosses" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TaxEffectOfTaxLossesExpirationPeriod" xlink:href="simecb-20241231.xsd#simecb_TaxEffectOfTaxLossesExpirationPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesLineItems" xlink:to="TaxEffectOfTaxLossesExpirationPeriod" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/StockholdersEquityDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EquityAbstract"/>
    <loc xlink:type="locator" xlink:label="StockholdersEquityDetailsTable" xlink:href="simecb-20241231.xsd#simecb_StockholdersEquityDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfChangesInEquityLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfChangesInEquityLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EquityAbstract" xlink:to="StockholdersEquityDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_ComponentsOfEquityDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComponentsOfEquityDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_ComponentsOfEquityDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ClassISharesMember" xlink:href="simecb-20241231.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-20241231.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="ifrs-full_StatementOfChangesInEquityLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FixedCapitalShares" xlink:href="simecb-20241231.xsd#simecb_FixedCapitalShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="FixedCapitalShares" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="VariableCapitalShares" xlink:href="simecb-20241231.xsd#simecb_VariableCapitalShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="VariableCapitalShares" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageOfLegalReserve" xlink:href="simecb-20241231.xsd#simecb_PercentageOfLegalReserve"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="PercentageOfLegalReserve" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageOfNominalCapital" xlink:href="simecb-20241231.xsd#simecb_PercentageOfNominalCapital"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="PercentageOfNominalCapital" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LegalReserve" xlink:href="simecb-20241231.xsd#simecb_LegalReserve"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="LegalReserve" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageOfNominalStockholdersEquity" xlink:href="simecb-20241231.xsd#simecb_PercentageOfNominalStockholdersEquity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="PercentageOfNominalStockholdersEquity" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CapitalReserve" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CapitalReserve"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_CapitalReserve" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TreasuryShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TreasuryShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_TreasuryShares" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchaseOfTreasuryShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PurchaseOfTreasuryShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_PurchaseOfTreasuryShares" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/NonControllingInterestDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="NonControllingInterestAbstract" xlink:href="simecb-20241231.xsd#simecb_NonControllingInterestAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PercentageOfVotingEquityInterestsAcquired" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PercentageOfVotingEquityInterestsAcquired"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NonControllingInterestAbstract" xlink:to="ifrs-full_PercentageOfVotingEquityInterestsAcquired" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RelatedPartyTransactionsAbstract"/>
    <loc xlink:type="locator" xlink:label="TransactionsandBalanceswithRelatedPartiesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_TransactionsandBalanceswithRelatedPartiesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RelatedPartyTransactionsAbstract" xlink:to="TransactionsandBalanceswithRelatedPartiesDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_CategoriesOfRelatedPartiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="SigosaMember" xlink:href="simecb-20241231.xsd#simecb_SigosaMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="SigosaMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsandBalanceswithRelatedPartiesDetailsTable" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LoanCommitmentsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LoanCommitmentsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" xlink:to="ifrs-full_LoanCommitmentsMember" 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="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Borrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Borrowings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems" xlink:to="ifrs-full_Borrowings" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestPayable" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems" xlink:to="ifrs-full_InterestPayable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ValueAddedTaxPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ValueAddedTaxPayables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems" xlink:to="ifrs-full_ValueAddedTaxPayables" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NonCurrentLoansToRelatedParties" xlink:href="simecb-20241231.xsd#simecb_NonCurrentLoansToRelatedParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems" xlink:to="NonCurrentLoansToRelatedParties" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/netLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/FinancialInstrumentsDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract"/>
    <loc xlink:type="locator" xlink:label="FinancialInstrumentsDetailsTable" xlink:href="simecb-20241231.xsd#simecb_FinancialInstrumentsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialInstrumentsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract" xlink:to="FinancialInstrumentsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInstrumentsDetailsTable" xlink:to="ifrs-full_DisclosureOfFinancialInstrumentsLineItems" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ExpectedCreditLossRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ExpectedCreditLossRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfFinancialInstrumentsLineItems" xlink:to="ifrs-full_ExpectedCreditLossRate" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/ContingenciesDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfContingentLiabilitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="ContingenciesDetailsTable" xlink:href="simecb-20241231.xsd#simecb_ContingenciesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ContingenciesLineItems" xlink:href="simecb-20241231.xsd#simecb_ContingenciesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfContingentLiabilitiesAbstract" xlink:to="ContingenciesDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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_CategoriesOfRelatedPartiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="CorrectiveActionConsentAgreementMember" xlink:href="simecb-20241231.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="RepublicSteelMember" xlink:href="simecb-20241231.xsd#simecb_RepublicSteelMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="RepublicSteelMember" 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="ContingenciesLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitObligationAtPresentValue" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DefinedBenefitObligationAtPresentValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesLineItems" xlink:to="ifrs-full_DefinedBenefitObligationAtPresentValue" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DispositionOfStack" xlink:href="simecb-20241231.xsd#simecb_DispositionOfStack"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesLineItems" xlink:to="DispositionOfStack" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TotalMetricTons" xlink:href="simecb-20241231.xsd#simecb_TotalMetricTons"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesLineItems" xlink:to="TotalMetricTons" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AmountOfPenaltyPaid" xlink:href="simecb-20241231.xsd#simecb_AmountOfPenaltyPaid"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesLineItems" xlink:to="AmountOfPenaltyPaid" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="EnvironmentalLiabilities" xlink:href="simecb-20241231.xsd#simecb_EnvironmentalLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesLineItems" xlink:to="EnvironmentalLiabilities" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatutoryReserve" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatutoryReserve"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesLineItems" xlink:to="ifrs-full_StatutoryReserve" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CivilPenalties" xlink:href="simecb-20241231.xsd#simecb_CivilPenalties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesLineItems" xlink:to="CivilPenalties" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PensionAmount" xlink:href="simecb-20241231.xsd#simecb_PensionAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesLineItems" xlink:to="PensionAmount" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="UnpaidContributions" xlink:href="simecb-20241231.xsd#simecb_UnpaidContributions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesLineItems" xlink:to="UnpaidContributions" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Provisions" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Provisions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesLineItems" xlink:to="ifrs-full_Provisions" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SaleAndUseTaxAmount" xlink:href="simecb-20241231.xsd#simecb_SaleAndUseTaxAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesLineItems" xlink:to="SaleAndUseTaxAmount" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="InterestOnSaleAndUseTax" xlink:href="simecb-20241231.xsd#simecb_InterestOnSaleAndUseTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesLineItems" xlink:to="InterestOnSaleAndUseTax" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherLongtermBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherLongtermBenefits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesLineItems" xlink:to="ifrs-full_OtherLongtermBenefits" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesLineItems" xlink:to="ifrs-full_InterestExpense" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/CommitmentsDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CapitalCommitmentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CapitalCommitmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="CommitmentsDetailsTable" xlink:href="simecb-20241231.xsd#simecb_CommitmentsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CapitalCommitmentsAbstract" xlink:to="CommitmentsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CommitmentsDetailsTable" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ScenarioForecastsMember" xlink:href="simecb-20241231.xsd#simecb_ScenarioForecastsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="ScenarioForecastsMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CommitmentsDetailsTable" xlink:to="ifrs-full_GeographicalAreasAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="NewcomMember" xlink:href="simecb-20241231.xsd#simecb_NewcomMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="NewcomMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AMRICAMember" xlink:href="simecb-20241231.xsd#simecb_AMRICAMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="AMRICAMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="NRGCurtailmentSolutionsIncMember" xlink:href="simecb-20241231.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="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NewcommMember" xlink:href="simecb-20241231.xsd#simecb_NewcommMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="NewcommMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ENELTRADINGBRASILSAMember" xlink:href="simecb-20241231.xsd#simecb_ENELTRADINGBRASILSAMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ENELTRADINGBRASILSAMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="CESPAURENMember" xlink:href="simecb-20241231.xsd#simecb_CESPAURENMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="CESPAURENMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AESMember" xlink:href="simecb-20241231.xsd#simecb_AESMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="AESMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SQUADRAMember" xlink:href="simecb-20241231.xsd#simecb_SQUADRAMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="SQUADRAMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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/2009/role/netLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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/2009/role/netLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CommitmentsDetailsTable" xlink:to="ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ContractTerm" xlink:href="simecb-20241231.xsd#simecb_ContractTerm"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems" xlink:to="ContractTerm" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RecognizedIncome" xlink:href="simecb-20241231.xsd#simecb_RecognizedIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems" xlink:to="RecognizedIncome" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductionSupplies" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProductionSupplies"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems" xlink:to="ifrs-full_ProductionSupplies" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BudgetExpense" xlink:href="simecb-20241231.xsd#simecb_BudgetExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems" xlink:to="BudgetExpense" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CommitingToPay" xlink:href="simecb-20241231.xsd#simecb_CommitingToPay"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems" xlink:to="CommitingToPay" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems" xlink:to="ifrs-full_TradeAndOtherPayables" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CostOfPurchasedEnergySold" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CostOfPurchasedEnergySold"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems" xlink:to="ifrs-full_CostOfPurchasedEnergySold" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PayablesForPurchaseOfEnergy" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PayablesForPurchaseOfEnergy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems" xlink:to="ifrs-full_PayablesForPurchaseOfEnergy" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems" xlink:to="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gsimec.com.mx/role/SubsequentEventsDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract"/>
    <loc xlink:type="locator" xlink:label="SubsequentEventsDetailsTable" xlink:href="simecb-20241231.xsd#simecb_SubsequentEventsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract" xlink:to="SubsequentEventsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SubsequentEventsDetailsTable" xlink:to="ifrs-full_RangeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.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="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SubsequentEventsDetailsTable" xlink:to="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="PreliminaryTariffRate" xlink:href="simecb-20241231.xsd#simecb_PreliminaryTariffRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:to="PreliminaryTariffRate" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CustomsAndBorderProtectionIssued" xlink:href="simecb-20241231.xsd#simecb_CustomsAndBorderProtectionIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:to="CustomsAndBorderProtectionIssued" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CustomsAndBorderProtectionIssuedRate" xlink:href="simecb-20241231.xsd#simecb_CustomsAndBorderProtectionIssuedRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:to="CustomsAndBorderProtectionIssuedRate" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PaymentAmount" xlink:href="simecb-20241231.xsd#simecb_PaymentAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:to="PaymentAmount" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PreliminaryTariffDumpingRate" xlink:href="simecb-20241231.xsd#simecb_PreliminaryTariffDumpingRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:to="PreliminaryTariffDumpingRate" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FinalAndDefinitiveRate" xlink:href="simecb-20241231.xsd#simecb_FinalAndDefinitiveRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:to="FinalAndDefinitiveRate" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FederalRatePercentage" xlink:href="simecb-20241231.xsd#simecb_FederalRatePercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:to="FederalRatePercentage" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FinalAntidumpingRate" xlink:href="simecb-20241231.xsd#simecb_FinalAntidumpingRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:to="FinalAntidumpingRate" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageOfFinalResult" xlink:href="simecb-20241231.xsd#simecb_PercentageOfFinalResult"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:to="PercentageOfFinalResult" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://xbrl.sec.gov/dei/role/document/Cover" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfShareCapitalAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfShareCapitalAxis"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationTable" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentInformationTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationTable" xlink:to="ifrs-full_ClassesOfShareCapitalAxis" order="10.0"/>
    <loc xlink:type="locator" xlink:label="dei_EntitiesTable" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntitiesTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntitiesTable" xlink:to="ifrs-full_ClassesOfShareCapitalAxis" order="11.0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressesTable" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressesTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityAddressesTable" xlink:to="ifrs-full_ClassesOfShareCapitalAxis" order="12.0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityListingsTable" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityListingsTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityListingsTable" xlink:to="ifrs-full_ClassesOfShareCapitalAxis" order="13.0"/>
    <loc xlink:type="locator" xlink:label="dei_NameChangeEventTable" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_NameChangeEventTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_NameChangeEventTable" xlink:to="ifrs-full_ClassesOfShareCapitalAxis" order="14.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfShareCapitalDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfShareCapitalDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfShareCapitalAxis" xlink:to="ifrs-full_ClassesOfShareCapitalDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="AmericanDepositarySharesMember" xlink:href="simecb-20241231.xsd#simecb_AmericanDepositarySharesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfShareCapitalAxis" xlink:to="AmericanDepositarySharesMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SeriesBCommonStockMember" xlink:href="simecb-20241231.xsd#simecb_SeriesBCommonStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfShareCapitalAxis" xlink:to="SeriesBCommonStockMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_AddressTypeDomain" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AddressTypeDomain"/>
  </presentationLink>
  <presentationLink xlink:role="http://xbrl.sec.gov/dei/role/document/AuditInformation" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfShareCapitalAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfShareCapitalAxis"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorTable" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AuditorTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_AuditorTable" xlink:to="ifrs-full_ClassesOfShareCapitalAxis" order="10.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfShareCapitalDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfShareCapitalDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfShareCapitalAxis" xlink:to="ifrs-full_ClassesOfShareCapitalDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="AmericanDepositarySharesMember" xlink:href="simecb-20241231.xsd#simecb_AmericanDepositarySharesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfShareCapitalAxis" xlink:to="AmericanDepositarySharesMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SeriesBCommonStockMember" xlink:href="simecb-20241231.xsd#simecb_SeriesBCommonStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfShareCapitalAxis" xlink:to="SeriesBCommonStockMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressesAddressTypeAxis" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressesAddressTypeAxis"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorTable_0" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AuditorTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_AuditorTable_0" xlink:to="dei_EntityAddressesAddressTypeAxis" order="11.0"/>
    <loc xlink:type="locator" xlink:label="dei_AddressTypeDomain" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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/2024/dei-2024.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/terseLabel"/>
  </presentationLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>18
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cover<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2024 </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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">20-F<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentAnnualReport', window );">Document Annual Report</a></td>
<td class="text">true<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentTransitionReport', window );">Document Transition Report</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFinStmtErrorCorrectionFlag', window );">Document Financial Statement Error Correction [Flag]</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentShellCompanyReport', window );">Document Shell Company Report</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Dec. 31,  2024<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2024<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">FY<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityInformationLineItems', window );"><strong>Entity Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0000887153<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">1-11176<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">O5<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityWellKnownSeasonedIssuer', window );">Entity Well-known Seasoned Issuer</a></td>
<td class="text">No<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</a></td>
<td class="text">No<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityShellCompany', window );">Entity Shell Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityContactPersonnelLineItems', window );"><strong>Entity Contact Personnel [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">Guadalajara<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Jalisco<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCountry', window );">Entity Address, Country</a></td>
<td class="text">MX<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">44440<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityListingsLineItems', window );"><strong>Entity Listings [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
<td class="nump">461,004,869<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfShareCapitalAxis=simecb_AmericanDepositarySharesMember', window );">American Depositary Shares</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="Show.showAR( this, 'defref_dei_EntityListingsLineItems', window );"><strong>Entity Listings [Line Items]</strong></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="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">American Depositary Shares (each representing three Series B shares)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">SIM<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NYSEAMER<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfShareCapitalAxis=simecb_SeriesBCommonStockMember', window );">Series B Common Stock</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="Show.showAR( this, 'defref_dei_EntityListingsLineItems', window );"><strong>Entity Listings [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Series B Common Stock<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_NoTradingSymbolFlag', window );">No Trading Symbol Flag</a></td>
<td class="text">true<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NYSEAMER<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressesAddressTypeAxis=dei_BusinessContactMember', window );">Business Contact [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="Show.showAR( this, 'defref_dei_EntityContactPersonnelLineItems', window );"><strong>Entity Contact Personnel [Line Items]</strong></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="Show.showAR( this, 'defref_dei_ContactPersonnelName', window );">Contact Personnel Name</a></td>
<td class="text">Mario Moreno Cortez<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_ContactPersonnelEmailAddress', window );">Contact Personnel Email Address</a></td>
<td class="text">mmoreno@gruposimec.com.mx<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">Calzada L&#225;zaro C&#225;rdenas 601Colonia La Nogalera<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityPhoneFaxNumbersLineItems', window );"><strong>Entity Phone Fax Numbers [Line Items]</strong></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="Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">(5233)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">3770-6700<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Email address of contact personnel.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of contact personnel</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="Show.toggleNext( this );">+ 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_DocumentFinStmtErrorCorrectionFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicates whether any of the financial statement period in the filing include a restatement due to error correction.</p></div>
<a href="javascript:void(0);" onclick="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-K<br> -Number 229<br> -Section 402<br> -Subsection w<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 3: 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 4: 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="Show.toggleNext( this );">+ 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_DocumentFinStmtErrorCorrectionFlag</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>ISO 3166-1 alpha-2 country code.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_EntityContactPersonnelLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_EntityContactPersonnelLineItems</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_EntityCurrentReportingStatus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_EntityInformationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_EntityInformationLineItems</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_EntityInteractiveDataCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="Show.toggleNext( this );">+ 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_EntityListingsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_EntityListingsLineItems</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_EntityPhoneFaxNumbersLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_EntityPhoneFaxNumbersLineItems</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_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_NoTradingSymbolFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a security having no trading symbol.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_NoTradingSymbolFlag</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:trueItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_ifrs-full_ClassesOfShareCapitalAxis=simecb_AmericanDepositarySharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfShareCapitalAxis=simecb_AmericanDepositarySharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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_ClassesOfShareCapitalAxis=simecb_SeriesBCommonStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfShareCapitalAxis=simecb_SeriesBCommonStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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_dei_EntityAddressesAddressTypeAxis=dei_BusinessContactMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>19
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Audit Information<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AuditorTable', window );"><strong>Auditor [Table]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AuditorFirmId', window );">Auditor Firm ID</a></td>
<td class="text">328100001<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AuditorLocation', window );">Auditor Location</a></td>
<td class="text">San Luis Potos&#237;, S.L.P., M&#233;xico<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AuditorOpinionTextBlock', window );">Auditor Opinion [Text Block]</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Opinion on the Financial Statements</b></p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">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, 2024, and 2023, 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, 2024, 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, 2024 and 2023 and the results of its operations and its cash flows for each of the three years in the period
ended December 31, 2024, in conformity with International Financial Reporting Standards as issued by the International Accounting Standards
Board.</p><p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">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, 2024, 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 12, 2025 expressed an unqualified opinion.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>PCAOB issued Audit Firm Identifier</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ 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_AuditorOpinionTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X<br> -Number 210<br> -Section 2<br> -Subsection 2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_AuditorOpinionTextBlock</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>dtr-types: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_dei_AuditorTable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_AuditorTable</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>20
<FILENAME>R3.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents</a></td>
<td class="nump">$ 29,158,227<span></span>
</td>
<td class="nump">$ 23,584,335<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentTradeReceivables', window );">Trade receivables, net</a></td>
<td class="nump">4,491,624<span></span>
</td>
<td class="nump">5,679,574<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Related parties&#8217; receivables</a></td>
<td class="nump">120,202<span></span>
</td>
<td class="nump">108,183<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentTaxAssetsCurrent', window );">Recoverable taxes</a></td>
<td class="nump">758,868<span></span>
</td>
<td class="nump">858,924<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherReceivables', window );">Other receivables</a></td>
<td class="nump">330,291<span></span>
</td>
<td class="nump">469,155<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPrepaidExpenses', window );">Prepaid expenses</a></td>
<td class="nump">444,156<span></span>
</td>
<td class="nump">831,688<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Inventories', window );">Inventory</a></td>
<td class="nump">11,164,370<span></span>
</td>
<td class="nump">10,203,810<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Total current assets</a></td>
<td class="nump">46,467,738<span></span>
</td>
<td class="nump">41,735,669<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_simecb_NonCurrentLoansToRelatedParties', window );">Non-current loans to related parties</a></td>
<td class="nump">1,260,290<span></span>
</td>
<td class="nump">1,169,930<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentInventories', window );">Non-current inventory, net</a></td>
<td class="nump">1,688,890<span></span>
</td>
<td class="nump">1,519,929<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant and equipment, net</a></td>
<td class="nump">19,630,424<span></span>
</td>
<td class="nump">17,953,857<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_InvestmentsInFinancialInstruments', window );">Investments in financial instruments</a></td>
<td class="nump">1,340,173<span></span>
</td>
<td class="nump">1,461,865<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Intangible assets and other non-current assets, net</a></td>
<td class="nump">2,262,605<span></span>
</td>
<td class="nump">2,298,081<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="Show.showAR( this, 'defref_simecb_ActiveNotCirculatingin', window );">Total of active not circulating</a></td>
<td class="nump">26,830,663<span></span>
</td>
<td class="nump">25,051,943<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="nump">73,298,401<span></span>
</td>
<td class="nump">66,787,612<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ShorttermBorrowings', window );">Short-term debt</a></td>
<td class="nump">6,194<span></span>
</td>
<td class="nump">5,102<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Accounts payable trade</a></td>
<td class="nump">4,166,934<span></span>
</td>
<td class="nump">7,443,227<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Related parties payable</a></td>
<td class="nump">3,440,331<span></span>
</td>
<td class="nump">2,755,255<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities', window );">Other accounts payable and accrued liabilities</a></td>
<td class="nump">434,377<span></span>
</td>
<td class="nump">438,664<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherCurrentPayables', window );">Payable tax</a></td>
<td class="nump">1,415,389<span></span>
</td>
<td class="nump">1,578,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentTaxLiabilitiesCurrent', window );">Income tax</a></td>
<td class="nump">736,699<span></span>
</td>
<td class="nump">750,639<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Total current liabilities</a></td>
<td class="nump">10,199,924<span></span>
</td>
<td class="nump">12,970,887<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan', window );">Employee benefits</a></td>
<td class="nump">177,000<span></span>
</td>
<td class="nump">185,174<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax</a></td>
<td class="nump">3,668,882<span></span>
</td>
<td class="nump">3,823,686<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentLiabilities', window );">Other liabilities</a></td>
<td class="nump">10,583<span></span>
</td>
<td class="nump">2,400<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilities', window );">Total Non-current liabilities</a></td>
<td class="nump">3,856,465<span></span>
</td>
<td class="nump">4,011,260<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total liabilities</a></td>
<td class="nump">14,056,389<span></span>
</td>
<td class="nump">16,982,147<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_EquityAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RetainedEarnings', window );">Retained earnings</a></td>
<td class="nump">52,872,673<span></span>
</td>
<td class="nump">42,384,854<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_RepurchaseOfOwnCapitalStockReserve', window );">Reserve for repurchase and recoloration of shares</a></td>
<td class="nump">2,518,184<span></span>
</td>
<td class="nump">2,644,680<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AccumulatedOtherComprehensiveIncome', window );">Accumulated Other comprehensive income (loss), net</a></td>
<td class="num">(3,584,570)<span></span>
</td>
<td class="num">(2,656,411)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EquityAttributableToOwnersOfParent', window );">Total controlling interest</a></td>
<td class="nump">59,213,788<span></span>
</td>
<td class="nump">49,780,624<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncontrollingInterests', window );">Non-controlling interest</a></td>
<td class="nump">28,224<span></span>
</td>
<td class="nump">24,841<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Total stockholders&#8217; equity</a></td>
<td class="nump">59,242,012<span></span>
</td>
<td class="nump">49,805,465<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EquityAndLiabilities', window );">Total liabilities and stockholders&#8217; equity</a></td>
<td class="nump">$ 73,298,401<span></span>
</td>
<td class="nump">$ 66,787,612<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_AccumulatedOtherComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of accumulated items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs. [Refer: IFRSs [member]; Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AccumulatedOtherComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_AdditionalPaidinCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 28<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B13<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B12_b_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 66<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have 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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B12_b_iii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 69<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 54<br> -Subparagraph n<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_n&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_CurrentTaxLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The current amount of current tax liabilities. [Refer: Current tax liabilities]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 54<br> -Subparagraph n<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_n&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentTaxLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade receivables. [Refer: Trade receivables]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 68<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_68&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_DeferredTaxLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph o<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_o&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 56<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_56&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Equity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityAndLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAndLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityAttributableToOwnersOfParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 54<br> -Subparagraph r<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_r&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current inventories. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 36<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_36_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph g<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_g&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 68<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_68&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The nominal value of capital issued.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 28<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Total for all subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 10<br> -IssueDate 2024-01-01<br> -Paragraph 22<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=10&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_22&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph 12<br> -Subparagraph f<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_12_f&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph q<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_q&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current inventories. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 54<br> -Subparagraph g<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_g&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B12_b_iv&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 69<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current receivables due from related parties. [Refer: Total for all related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_OtherCurrentPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current payables that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherCurrentPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_OtherNoncurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Non-current liabilities]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherNoncurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_OtherReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount receivable by the entity that it does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_PropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph IG6<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_IG6&amp;doctype=Implementation%20Guidance<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 54<br> -Subparagraph k<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_k&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current payables due to related parties. [Refer: Total for all related parties [member]; Payables to related parties]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 78<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current receivables due from related parties. [Refer: Total for all related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_ActiveNotCirculatingin">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total of active not circulating.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ActiveNotCirculatingin</td>
</tr>
<tr>
<td style="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_ContingenciesAndCommitments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of contingencies and commitments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_InvestmentsInFinancialInstruments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of investments in financial instruments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_InvestmentsInFinancialInstruments</td>
</tr>
<tr>
<td style="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_NonCurrentLoansToRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Non-current loans to related parties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Repurchase of own capital stock reserve.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>21
<FILENAME>R4.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Comprehensive Income - MXN ($)<br> shares in Thousands, $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncomeStatementAbstract', window );"><strong>Profit or loss [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net sales</a></td>
<td class="nump">$ 33,657,672<span></span>
</td>
<td class="nump">$ 41,139,248<span></span>
</td>
<td class="nump">$ 54,159,247<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales</a></td>
<td class="num">(26,032,751)<span></span>
</td>
<td class="num">(31,100,106)<span></span>
</td>
<td class="num">(39,683,861)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit</a></td>
<td class="nump">7,624,921<span></span>
</td>
<td class="nump">10,039,142<span></span>
</td>
<td class="nump">14,475,386<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(2,602,511)<span></span>
</td>
<td class="num">(2,317,058)<span></span>
</td>
<td class="num">(2,456,700)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Other income (expense), net</a></td>
<td class="nump">278,683<span></span>
</td>
<td class="num">(119,546)<span></span>
</td>
<td class="nump">71,845<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForInterestIncome', window );">Interest income and dividends</a></td>
<td class="nump">1,618,751<span></span>
</td>
<td class="nump">931,866<span></span>
</td>
<td class="nump">445,879<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestExpense', window );">Interest expense</a></td>
<td class="num">(3,733)<span></span>
</td>
<td class="num">(153,729)<span></span>
</td>
<td class="num">(56,352)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax', window );">Gain (Loss) on financial instruments</a></td>
<td class="nump">68,119<span></span>
</td>
<td class="nump">64,436<span></span>
</td>
<td class="num">(778,649)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Foreign exchange loss, net</a></td>
<td class="nump">5,556,389<span></span>
</td>
<td class="num">(2,431,000)<span></span>
</td>
<td class="num">(540,828)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income before income taxes</a></td>
<td class="nump">12,540,619<span></span>
</td>
<td class="nump">6,014,111<span></span>
</td>
<td class="nump">11,160,581<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncomeTaxExpense', window );">Income taxes</a></td>
<td class="num">(2,060,123)<span></span>
</td>
<td class="num">(1,739,998)<span></span>
</td>
<td class="num">(3,299,522)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income for the year</a></td>
<td class="nump">10,480,496<span></span>
</td>
<td class="nump">4,274,113<span></span>
</td>
<td class="nump">7,861,059<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeAbstract', window );"><strong>Other comprehensive income:</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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax', window );">Translation effects of foreign subsidiaries</a></td>
<td class="num">(917,453)<span></span>
</td>
<td class="num">(2,663,542)<span></span>
</td>
<td class="num">(1,259,355)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation', window );">Other stock instruments</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">289,560<span></span>
</td>
<td class="num">(317,267)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncome', window );">Total other comprehensive income for the year.</a></td>
<td class="num">(917,453)<span></span>
</td>
<td class="num">(2,373,982)<span></span>
</td>
<td class="num">(1,576,622)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Comprehensive income for the year, net of tax</a></td>
<td class="nump">9,563,043<span></span>
</td>
<td class="nump">1,900,131<span></span>
</td>
<td class="nump">6,284,437<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossAbstract', window );"><strong>Net income attributable to:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossAttributableToOwnersOfParent', window );">Controlling interest</a></td>
<td class="nump">10,487,819<span></span>
</td>
<td class="nump">4,282,906<span></span>
</td>
<td class="nump">7,862,671<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossAttributableToNoncontrollingInterests', window );">Non-controlling interest</a></td>
<td class="num">(7,323)<span></span>
</td>
<td class="num">(8,793)<span></span>
</td>
<td class="num">(1,612)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income for the year</a></td>
<td class="nump">10,480,496<span></span>
</td>
<td class="nump">4,274,113<span></span>
</td>
<td class="nump">7,861,059<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncomeAbstract', window );"><strong>Comprehensive income for the year attributable to:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent', window );">Controlling interest</a></td>
<td class="nump">9,559,660<span></span>
</td>
<td class="nump">1,912,937<span></span>
</td>
<td class="nump">6,287,951<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests', window );">Non-controlling interest</a></td>
<td class="nump">3,383<span></span>
</td>
<td class="num">(12,806)<span></span>
</td>
<td class="num">(3,514)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Comprehensive income for the year</a></td>
<td class="nump">$ 9,563,043<span></span>
</td>
<td class="nump">$ 1,900,131<span></span>
</td>
<td class="nump">$ 6,284,437<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EarningsPerShareAbstract', window );"><strong>Earnings per share:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_WeightedAverageShares', window );">Weighted average shares outstanding (in thousands of shares) (in Shares)</a></td>
<td class="nump">461,389<span></span>
</td>
<td class="nump">461,741<span></span>
</td>
<td class="nump">462,375<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BasicEarningsLossPerShare', window );">Earnings per share for net income for the year attributable to controlling interest (expressed in pesos) (in Pesos per share and Dollars per share)</a></td>
<td class="nump">$ 22.71<span></span>
</td>
<td class="nump">$ 9.28<span></span>
</td>
<td class="nump">$ 17<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 35<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_35&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_AdjustmentsForInterestIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 20<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_AdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause vi<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_35_b_vi&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 99<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 66<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2024-01-01<br> -Paragraph 67<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_67&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause ix<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B12_b_ix&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 106<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 81A<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81A_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_ComprehensiveIncomeAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComprehensiveIncomeAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 106<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 81B<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81B_b_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 106<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 81B<br> -Subparagraph b<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81B_b_ii&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 99<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CostOfSales</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EarningsPerShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EarningsPerShareAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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]; Classes of financial instruments [domain]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 52<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=21&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_52_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 35<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_35&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9, net of tax, before reclassification adjustments. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncomeStatementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeStatementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense arising from interest.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B13<br> -Subparagraph f<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B13_f&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause viii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B12_b_viii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_106_d_ii&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 81A<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81A_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherComprehensiveIncomeAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncomeAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 7<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 85<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 17<br> -IssueDate 2024-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_ProfitLossAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossAttributableToNoncontrollingInterests">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 12<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_12_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 81B<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81B_a_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossAttributableToNoncontrollingInterests</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossAttributableToOwnersOfParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 81B<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81B_a_ii&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossAttributableToOwnersOfParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2024-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 32<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 33<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 34<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2024-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 82<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_WeightedAverageShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 70<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_70_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_WeightedAverageShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>22
<FILENAME>R5.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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>Reserve repurchase and recoloration of shares</div></th>
<th class="th"><div>Accumulated Other comprehensive income (loss), net (Note 19)</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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">$ 2,823,278<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>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">(90,129)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(90,129)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(90,129)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax', window );">Comprehensive income (loss)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,862,671<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,574,720)<span></span>
</td>
<td class="nump">6,287,951<span></span>
</td>
<td class="num">(3,514)<span></span>
</td>
<td class="nump">6,284,437<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Balance at Dec. 31, 2022</a></td>
<td class="nump">2,832,268<span></span>
</td>
<td class="nump">4,575,233<span></span>
</td>
<td class="nump">38,101,948<span></span>
</td>
<td class="nump">2,733,722<span></span>
</td>
<td class="num">(286,442)<span></span>
</td>
<td class="nump">47,956,729<span></span>
</td>
<td class="nump">37,647<span></span>
</td>
<td class="nump">47,994,376<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">(89,042)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(89,042)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(89,042)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax', window );">Comprehensive income (loss)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,282,906<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,369,969)<span></span>
</td>
<td class="nump">1,912,937<span></span>
</td>
<td class="num">(12,806)<span></span>
</td>
<td class="nump">1,900,131<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Balance at Dec. 31, 2023</a></td>
<td class="nump">2,832,268<span></span>
</td>
<td class="nump">4,575,233<span></span>
</td>
<td class="nump">42,384,854<span></span>
</td>
<td class="nump">2,644,680<span></span>
</td>
<td class="num">(2,656,411)<span></span>
</td>
<td class="nump">49,780,624<span></span>
</td>
<td class="nump">24,841<span></span>
</td>
<td class="nump">49,805,465<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">(126,496)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(126,496)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(126,496)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax', window );">Comprehensive income (loss)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,487,819<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(928,159)<span></span>
</td>
<td class="nump">9,559,660<span></span>
</td>
<td class="nump">3,383<span></span>
</td>
<td class="nump">9,563,043<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Balance at Dec. 31, 2024</a></td>
<td class="nump">$ 2,832,268<span></span>
</td>
<td class="nump">$ 4,575,233<span></span>
</td>
<td class="nump">$ 52,872,673<span></span>
</td>
<td class="nump">$ 2,518,184<span></span>
</td>
<td class="num">$ (3,584,570)<span></span>
</td>
<td class="nump">$ 59,213,788<span></span>
</td>
<td class="nump">$ 28,224<span></span>
</td>
<td class="nump">$ 59,242,012<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of other comprehensive income that will be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph IG6<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_IG6&amp;doctype=Implementation%20Guidance<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 82A<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_82A&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_PaymentsToAcquireOrRedeemEntitysShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_17_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>23
<FILENAME>R6.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income for the year</a></td>
<td class="nump">$ 10,480,496<span></span>
</td>
<td class="nump">$ 4,274,113<span></span>
</td>
<td class="nump">$ 7,861,059<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationAndAmortisationExpense', window );">Depreciation and amortization</a></td>
<td class="nump">1,066,382<span></span>
</td>
<td class="nump">1,035,244<span></span>
</td>
<td class="nump">1,116,872<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities', window );">Employee benefits</a></td>
<td class="num">(8,174)<span></span>
</td>
<td class="nump">16,116<span></span>
</td>
<td class="nump">6,532<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForInterestIncome', window );">Interest income from investing activities</a></td>
<td class="num">(1,618,751)<span></span>
</td>
<td class="num">(931,866)<span></span>
</td>
<td class="num">(445,879)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss', window );">(Gain) Loss in financial instruments</a></td>
<td class="num">(68,119)<span></span>
</td>
<td class="num">(64,436)<span></span>
</td>
<td class="nump">778,649<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForInterestExpense', window );">Interest expense from financing activities</a></td>
<td class="nump">3,733<span></span>
</td>
<td class="nump">153,729<span></span>
</td>
<td class="nump">56,352<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncomeTaxExpense', window );">Income tax</a></td>
<td class="nump">2,060,123<span></span>
</td>
<td class="nump">1,739,998<span></span>
</td>
<td class="nump">3,299,522<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForReconcileProfitLoss', window );">Total Adjustments</a></td>
<td class="nump">11,915,690<span></span>
</td>
<td class="nump">6,222,898<span></span>
</td>
<td class="nump">12,673,107<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable', window );">Decrease (Increase) in Trade receivables</a></td>
<td class="num">(1,206,217)<span></span>
</td>
<td class="nump">653,286<span></span>
</td>
<td class="num">(440,424)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables', window );">Decrease (Increase) in Related parties&#8217; receivables</a></td>
<td class="num">(102,379)<span></span>
</td>
<td class="num">(68,247)<span></span>
</td>
<td class="num">(69,476)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInInventories', window );">Decrease (Increase) in Inventory</a></td>
<td class="nump">357,577<span></span>
</td>
<td class="nump">1,608,776<span></span>
</td>
<td class="num">(1,541,781)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables', window );">(Increase) in other receivables, recoverable taxes and prepaid expenses</a></td>
<td class="nump">1,666,948<span></span>
</td>
<td class="num">(74,814)<span></span>
</td>
<td class="num">(204,519)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable', window );">(Decrease) Increase in Accounts payable trade</a></td>
<td class="num">(5,472,293)<span></span>
</td>
<td class="num">(2,187,193)<span></span>
</td>
<td class="nump">2,375,610<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable', window );">Increase (Decrease) in Related parties&#8217; payables</a></td>
<td class="nump">685,076<span></span>
</td>
<td class="nump">62,799<span></span>
</td>
<td class="num">(8,453)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes', window );">Increase (Decrease) in Accounts payable other and accrued liabilities and taxes other than income taxes</a></td>
<td class="num">(2,296,047)<span></span>
</td>
<td class="num">(1,954,210)<span></span>
</td>
<td class="num">(3,834,758)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInOperatingActivities', window );">Net cash flows provided by operating activities</a></td>
<td class="nump">5,548,355<span></span>
</td>
<td class="nump">4,263,295<span></span>
</td>
<td class="nump">8,949,306<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities', window );">Acquisition of property, plant and equipment</a></td>
<td class="num">(2,126,962)<span></span>
</td>
<td class="num">(2,492,673)<span></span>
</td>
<td class="num">(1,696,485)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_DecreaseIncreaseInOtherNoncurrentAssets', window );">Decrease (increase) in other non-current assets</a></td>
<td class="nump">162,319<span></span>
</td>
<td class="nump">301,913<span></span>
</td>
<td class="num">(32,758)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities', window );">Acquisition of other equity instruments</a></td>
<td class="nump">0<span></span>
</td>
<td class="num">(88,642)<span></span>
</td>
<td class="num">(2,075,872)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_GainLossOnFinancialInstruments', window );">Gain (Loss) on financial instruments</a></td>
<td class="nump">68,119<span></span>
</td>
<td class="nump">64,436<span></span>
</td>
<td class="num">(778,649)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestReceivedClassifiedAsInvestingActivities', window );">Interest income collected</a></td>
<td class="nump">1,618,751<span></span>
</td>
<td class="nump">931,866<span></span>
</td>
<td class="nump">445,879<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInInvestingActivities', window );">Net cash flows (used) by investing activities</a></td>
<td class="num">(277,773)<span></span>
</td>
<td class="num">(1,283,100)<span></span>
</td>
<td class="num">(4,137,885)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashAdvancesAndLoansFromRelatedParties', window );">Loan from related parties</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">2,381,464<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_RepurchaseAndPlacementOfOwnCapitalStocksNet', window );">Repurchase and placement of own capital stocks, net</a></td>
<td class="num">(126,495)<span></span>
</td>
<td class="num">(89,041)<span></span>
</td>
<td class="num">(90,129)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestPaidClassifiedAsFinancingActivities', window );">Interest expense</a></td>
<td class="num">(3,733)<span></span>
</td>
<td class="num">(153,729)<span></span>
</td>
<td class="num">(56,352)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInFinancingActivities', window );">Net cash flows used (provided) in financing activities</a></td>
<td class="num">(130,228)<span></span>
</td>
<td class="num">(242,770)<span></span>
</td>
<td class="nump">2,234,983<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents', window );">Increase in cash and cash equivalents</a></td>
<td class="nump">5,140,354<span></span>
</td>
<td class="nump">2,737,425<span></span>
</td>
<td class="nump">7,046,404<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents at beginning of year</a></td>
<td class="nump">23,584,335<span></span>
</td>
<td class="nump">21,546,386<span></span>
</td>
<td class="nump">15,130,192<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">433,538<span></span>
</td>
<td class="num">(699,476)<span></span>
</td>
<td class="num">(630,210)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents at end of year</a></td>
<td class="nump">$ 29,158,227<span></span>
</td>
<td class="nump">$ 23,584,335<span></span>
</td>
<td class="nump">$ 21,546,386<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 20<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_AdjustmentsForIncomeTaxExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 35<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_35&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 20<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 20<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 20<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_AdjustmentsForReconcileProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 20<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_CashAdvancesAndLoansFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from advances and loans from related parties. [Refer: Total for all related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 17<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_17&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAdvancesAndLoansFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B13<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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, from continuing and discontinued operations.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 10<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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, from continuing and discontinued operations.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 10<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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, from continuing and discontinued operations. [Refer: Revenue]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 10<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_DepreciationAndAmortisationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B13<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B13_d&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 99<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 104<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_104&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 25<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 28<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_20_a_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_IncreaseDecreaseInCashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseInCashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestPaidClassifiedAsFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for interest paid, classified as financing activities.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 31<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_31&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestPaidClassifiedAsFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestReceivedClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 31<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_31&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow to acquire equity or debt instruments of other entities (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 16<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_16_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 17<br> -IssueDate 2024-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 16<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_16_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of increase (decrease) in accounts payable other and accrued liabilities and taxes other than income taxes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Decrease (increase) in other non-current assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_GainLossOnFinancialInstruments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of gain (loss) on financial instruments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_GainLossOnFinancialInstruments</td>
</tr>
<tr>
<td style="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_RepurchaseAndPlacementOfOwnCapitalStocksNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow of repurchase and placement of own capital stocks, net.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_RepurchaseAndPlacementOfOwnCapitalStocksNet</td>
</tr>
<tr>
<td style="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>24
<FILENAME>R7.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_NatureOfBusinessAbstract', window );"><strong>Nature of Business [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_DisclosureOfNatureOfBusinessExplanatory', window );">Nature of business</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Grupo Simec, S.A.B. de C.V. is a&#160;<i>stock
exchange corporation</i>&#160;with&#160;<i>variable equity,</i>&#160;constituted under the laws of Mexico on August 22, 1990, with a duration
of 99 years.&#160;The Company is a subsidiary of Industrias CH, S.A.B. de C.V. (Industrias CH or ICH).&#160;The business headquarters
are located in Guadalajara, Jalisco, Mexico and the administrative offices are located on 601 Rd. Lazaro Cardenas, ZIP Code 44440.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The main activity of Grupo Simec, S.A.B.
de C.V. and its subsidiaries (Simec or the Company) is manufacturing, processing and distribution of steel and steel alloys products in
Mexico, the United States of America (USA) and Brazil.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Shares of the Company are listed on
the Mexican Stock Exchange (BMV) and the Company&#180;s American Depositary Receipts are listed on the New York Stock Exchange (NYSE).</p><span></span>
</td>
</tr>
</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for nature of business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_NatureOfBusinessAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_NatureOfBusinessAbstract</td>
</tr>
<tr>
<td style="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>R8.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_SignificantEventsAbstract', window );"><strong>Significant Events [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory', window );">Significant events</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; 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">a.</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">In
    2024, major investments have been made in Brazil: in the company GV do Brasil new steel mill and new rolling mill to bring production
    to 500 thousand tons of steel, mainly for the production of rebar, for whose construction the estimated completion date is November
    2026; in the company Companhia Siderurgica do Espirito Santo S.A., investments will be made to increase to 500 thousand tons the
    production of rebar and the production of special steels, the installation of equipment has an estimated completion date of July
    2025.</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">b.</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">In
    August 2023, the Company announced the decision to cease operations indefinitely at its plants located in the United States of America;
    cessation that took place in October 2023. This included its production plant in Canton, Ohio, and its rolling mills located in Solon,
    Massillon, and Lackawanna, all of which are expected to remain inactive unless economic conditions change. &#160;Relationships with
    clients have been maintained in accordance with the respective contracts, which will be served from the plants located in Mexico,
    in the case of special SBQ steels they will be served from the plant located in Apizaco, Tlaxcala, Mexico. When the plants closed,
    the workers who provided their services to the company were liquidated; it has a minimum level of personnel to sell the existing
    inventory; as well as, provide maintenance and security to existing assets and properties. On the other hand, the plants and some
    inventories expert valuations were carried out in order to review whether a possible deterioration in these assets would have to
    be recorded. The client portfolio was also reviewed, on which the estimate for expected credit losses was additionally increased.</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">In
    2024, the Canton plant and its three rolling mills located in Solon, Massillon, and Lackawanna, did not resume production but continued
    to operate with minimal staff solely to sell remaining finished products and scrap and to safeguard existing assets and properties..
    Additionally, in 2024, the company repaid significant liabilities using its own resources and contributions from Grupo Simec, S.A.B.
    de C.V. Likewise, in the future, Grupo Simec, S.A.B. de C.V. will continue to contribute according to the plant&#8217;s needs.</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [domain]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 21<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=10&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_21&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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_SignificantEventsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_SignificantEventsAbstract</td>
</tr>
<tr>
<td style="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>R9.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations', window );">Application of new and amended standards and interpretations and standards not in force yet</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company&#8217;s financial statements
for the periods presented have been prepared in accordance with International Financial Reporting Standards (IFRS) issued by the International
Accounting Standards Board (IASB). IFRS also include all current International Accounting Standards (IAS), as well as all related interpretations
issued by the IFRS Interpretations Committee, including those previously issued by the Standing Interpretations Committee. The Company
applied IFRS in effect as of December 31, 2024.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The following amendments and standards
are not yet effective, the Company is evaluating the impact they may have on its financial statements.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Amendments to IFRS 9.- Financial Instruments
and IFRS 7.- Financial Instruments: Disclosures, regarding the classification and measurement of financial instruments.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">These amendments establish the requirements
as to when a financial liability can be derecognized when settled by electronic transfer, as well as when cash flows can be considered
as simply payments of principal and interest and, therefore, the ability to classify assets at amortized cost.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">While the Group is still assessing
the impacts, the current expectation is that the amendments related to the timing of derecognition of liabilities may affect the Group&#8217;s
financial liabilities, however, the amendments related to the classification of financial assets are not expected to have an impact on
the Group. The amendments are applicable to the 2026 financial statements.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">IFRS 18 Presentation and Disclosure
of Financial Statements.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">This standard will replace IAS 1 Presentation
of Financial Statements. Although many of the requirements will remain in force, the new standard will affect the presentation of the
Income Statement and, consequently, the Statement of Cash Flows. It will also require the disclosure of management performance indicators
and may affect the level of aggregation and disaggregation in the main financial statements and notes.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">IFRS 18 applies to periods beginning
on or after January 1, 2027 and will be applied retrospectively. The Group is still evaluating the impact that IFRS 18 could have on its
financial statements.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">There are no other new standards or
amendments that are expected to have a material impact on the Group.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Creation of the International Sustainability
Standards Board (ISSB)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">This board was created by the IFRS
Foundation with the objective of developing high quality global sustainability disclosure standards that provide investors and other capital
market participants with information on sustainability-related risks and opportunities.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Standards Issued by ISSB</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">To date, the ISSB has issued two main
standards:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; border-spacing: 0px;" width="100%"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in">1.</td><td style="text-align: justify">IFRS S1: General Requirements for Disclosure of Sustainability-Related Financial Information.</td></tr></table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; border-spacing: 0px;" width="100%"><tr style="vertical-align: top">
<td style="width: 0.75in"></td><td style="width: 0.25in">o</td><td style="text-align: justify">This standard requires entities to disclose information about all risks and opportunities related to sustainability
that could reasonably affect cash flows, access to financing or the cost of capital in the short, medium or long term.</td></tr></table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; border-spacing: 0px;" width="100%"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in">2.</td><td style="text-align: justify">IFRS S2: Climate-Related Disclosures.</td></tr></table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; border-spacing: 0px;" width="100%"><tr style="vertical-align: top">
<td style="width: 0.75in"></td><td style="width: 0.25in">o</td><td style="text-align: justify">This standard requires entities to disclose information about physical and transitional risks, as well
as weather-related opportunities that may reasonably affect cash flows, access to financing or the cost of capital in the short, medium
or long term.</td></tr></table>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Validity in Mexico</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As of 2025, all issuers in Mexico will
be required to adopt the International Sustainability Standards IFRS S1 and S2. The National Banking and Securities Commission has established
that these standards will be mandatory to strengthen transparency and align disclosure of ESG (environmental, social and governance) risks
and opportunities with global best practices. This initiative represents a fundamental change in the way Mexican companies report their
sustainability performance, improving the quality of information available to investors and facilitating access to sustainable financing.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company has been taking the appropriate
measures to comply with these new Sustainability Standards.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Simec is evaluating the impact
that these changes could have on its financial statements.</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_DescriptionOfInitialApplicationOfStandardsOrInterpretations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 28<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022: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_DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract</td>
</tr>
<tr>
<td style="padding-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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>27
<FILENAME>R10.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The consolidated financial statements
have been prepared in accordance with IFRS as discussed in Note 3, based on historical costs. Historical cost is generally based on the
fair value of the consideration given in exchange for assets.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Consolidation basis - 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.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Within the consolidation process, adjustments
are made to the financial statements of the subsidiaries to adapt their accounting policies so that they are aligned with those used by
the Company. All significant intercompany transactions and balances between the consolidated companies are eliminated during consolidation.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Changes in investments in subsidiaries
of the Company that do not result in a loss of control are recorded as equity transactions. The book value of the company&#8217;s non-controlling
investments and shares is adjusted to reflect changes in the corresponding investments in subsidiaries. Any difference between the amount
by which non-controlling shares are adjusted and the fair value of the consideration paid or received is recognized directly and is attributed
to the owners of the company.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">When the company loses control of a
subsidiary, the profit or loss in the provision is calculated as the difference between (i) the sum of the fair value of the consideration
received and the fair value of any retained ownership interest and (ii) the prior book value of assets (including commercial credit) and
liabilities of the subsidiary and any non-controlling participation. The amounts previously recognized in other comprehensive income items
related to the subsidiary are recorded (that is, reclassified to profit or loss or transferred directly to retained earnings) in the same
manner established for the case of the disposal of significant assets or liabilities. The fair value of any investment retained by the
former subsidiary on the date of loss of control is regarded as the fair value for initial recognition in its subsequent accounting treatment,
according to IAS 39, financial instruments: Recognition and valuation, or, where appropriate, the cost in the initial recognition of an
investment in an associate or entity under joint control.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As of December 31, 2024, and 2023,
the subsidiaries of Grupo Simec, S.A.B. de C.V. included in the consolidation are the following:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Percentage of equity owned</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#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">2024</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">2023</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">Subsidiaries established in Mexico:</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: 76%; text-align: justify">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="text-align: justify">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="text-align: justify">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="text-align: justify">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="text-align: justify">Coordinadora de Servicios Sider&#250;rgicos de Calidad, S.A. de C.V. (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; ">
    <td style="text-align: justify">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="text-align: justify">Procesadora Mexicali, S.A. de C.V. (7)</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="text-align: justify">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="text-align: justify">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="text-align: justify">Operadora de Servicios Sider&#250;rgicos de Tlaxcala, S.A.&#160;de C.V. (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="text-align: justify">Operadora de Metales, S.A. de C.V. (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; ">
    <td style="text-align: justify">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="text-align: justify">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="text-align: justify">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="text-align: justify">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="text-align: justify">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="text-align: justify">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="text-align: justify">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="text-align: justify">Simec International 6, S.A. de C.V. (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; ">
    <td style="text-align: justify">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="text-align: justify">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="text-align: justify">Corporativos G&amp;DL, S.A. de C.V. (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="text-align: justify">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="text-align: justify">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="text-align: justify">RRLC, S.A.P.I. 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="text-align: justify">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">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="text-align: justify">Aceros Especiales Simec Tlaxcala, S.A. de C.V. (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; ">
    <td style="text-align: justify">Gases Industriales de America, 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="text-align: justify">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="text-align: justify">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="text-align: justify">Sider&#250;rgicos Noroeste, 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="text-align: justify">Simec Sider&#250;rgico, 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="font-weight: bold; text-align: justify">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="text-align: justify">SimRep Corporation and Subsidiaries (3) (4) (5) (7)</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="text-align: justify">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="text-align: justify">Pacific Steel Projects, Inc. (4) (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="text-align: justify">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="text-align: justify">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="text-align: justify">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="text-align: justify">GV do Brasil Industria e Comercio de A&#231;o LTDA (2)</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="text-align: justify">Companhia Siderurgica do Espiritu Santo S.A. (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>
  </table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><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> </table>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><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">Companies located in Brazil.</span></td></tr> </table>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><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, 2023.</span></td></tr> </table>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><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> </table>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><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> </table>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><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> </table>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><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 that have lost the entire capital stock, except Procesadora Mexicali, S.A. de C.V. and Aceros Especiales Simec Tlaxcala, S.A. de C.V. which only have lost 2/3 of their capital stock.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>Summary of the main accounting policies</b>
- The preparation of the consolidated financial statements requires the company&#8217;s management make certain estimates and use certain
assumptions to value some of the items in the financial statements and to make the disclosures required in the same. However, actual results
may differ from these estimates. The Company&#8217;s management, using its professional judgment, believes that the estimates made and
assumptions used were adequate under the circumstances. The significant accounting policies of the Company are those mentioned below:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><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>- 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The U.S. dollar (US Dollar or USD$)
was considered as the functional currency of all the U.S. subsidiaries and Brazilian real for subsidiaries established in Brazil; therefore,
the financial statements of these subsidiaries abroad were converted to Mexican pesos applying:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The conversion differences are carried
directly to the consolidated statements of comprehensive income as other comprehensive income under the caption translation effects of
foreign subsidiaries.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Relevant exchange rates used in the
conversion of the financial statements of foreign subsidiaries were as follows (Mexican pesos per one U.S. dollar):</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: justify; text-indent: -5.4pt; padding-left: 5.4pt">Current exchange rate as of December 31, 2024</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">20.51</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -5.4pt; padding-left: 5.4pt">Current exchange rate as of December 31, 2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16.89</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">Average exchange rate for the year ended December 31, 2024 (*)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18.30</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Average exchange rate for the year ended December 31, 2023 (*)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17.77</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: -5.4pt; padding-left: 5.4pt">Current exchange rate as of May 12, 2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19.56</td><td style="text-align: left">&#160;</td></tr>
  </table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"></td> <td style="width: 0.25in; text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"></td> <td style="width: 0.25in; text-align: justify"><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>- 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">At the date of acquisition, the identifiable
assets acquired and the liabilities assumed are recognized at their fair value, except:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Any excess of the cost of acquisition
for the Group&#8217;s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the associated
company recognized at the date of acquisition is recognized as goodwill. Goodwill is included in the carrying amount of the investment
and is assessed for impairment annually. Any excess of the Group&#8217;s interest in the net fair value of the assets, liabilities and
contingent liabilities over the cost of acquisition, after the reassessment, is immediately recognized in profit and loss.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">When the consideration transferred
by the Company in a business combination includes assets or liabilities resulting from a contingent consideration arrangement, the contingent
consideration is measured at its acquisition-date fair value and later adjustments to the consideration are recognized against goodwill,
providing that it has arisen from reliable information on the fair value at the acquisition date and occur during the &#8216;measurement
period&#8217; (which cannot exceed one year from the acquisition date). All other subsequent adjustments are recognized in profit or loss.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The subsequent accounting for changes
in the fair value of the contingent estimates that do not qualify as measurement period adjustments depends on how the contingent consideration
is classified. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates. Contingencies classified
as assets or liabilities are remeasured at subsequent reporting dates in accordance with IAS 37, <i>Provisions, Contingent Liabilities
and Contingent Assets</i>, as appropriate, with the corresponding gain or loss being recognized in profit or loss.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">When a business combination is achieved
in stages, the Company&#8217;s previously held equity interest in the acquiree is remeasured to fair value at the acquisition date (i.e.
the date when the Company obtains control) and the resulting gain or loss, if any, is recognized in profit or loss. Amounts arising from
interests in the acquiree prior to the acquisition date that have been previously recognized in other comprehensive income (loss) are
reclassified to profit or loss where such treatment would be appropriate if that interest were disposed of.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">If the initial accounting for a business
combination is incomplete by the end of the reporting period in which the combination occurs, the Company reports provisional amounts
for the items for which the accounting is incomplete. Those provisional amounts are adjusted during the measurement period, or additional
assets or liabilities are recognized, to reflect new information obtained about facts and circumstances that existed at the acquisition
date that, if known, would have affected the amounts recognized at that date.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"></td> <td style="width: 0.25in; text-align: justify"><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>- Cash consists of deposits in bank accounts that do not generate interest. Cash equivalents consist 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Temporary investments in equity instruments
are measured at the fair value prevailing at the date of the financial statements. Subsequent changes in the fair value are recognized
in profit or loss.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"></td> <td style="width: 0.25in; text-align: justify"><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>Estimates for expected credit losses</i></b> - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"></td> <td style="width: 0.25in; text-align: justify"><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>- 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. Which is recorded in the statement of financial position and it&#180;s counterpart account in administration expenses.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company classifies raw material
inventory in the Consolidated Statements of Financial Position based on its expected consumption period, presenting as long-term inventories
those which in accordance with historical data and production trends will not be consumed in the short-term (one year).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company classifies as long-term
inventory certain parts and rollers that, according to historical data and trends, showing that such inventories will not be consumed
in the short-term. The Company utilizes coke, a form of coal, as a raw material input to fuel its blast furnace which has been inactive
in Lorain, Ohio USA plant (see Note 9). The Company has 130,622 metric tons (MT) of coke inventory valued at 1,415 million Mexican pesos
(average of USD$ 528 /MT) on hand at December 31, 2024 and 130,622 MT of coke inventory valued at 1,249 million Mexican pesos (average
of USD$ 566/MT) on hand at December 31, 2023 that is classified as long-term in the accompanying Consolidated Statements of Financial
Position.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company follows the practice of
providing a reserve for slow-moving inventory, considering the total of products and raw materials (including coke) with a turnover above
one year, which is recorded in the statement of financial position and against account is the cost of sales.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The cost of sales of the Company includes
inventory costs, outbound freight charges, purchasing and receiving costs, inspection costs, and warehousing costs in cost of goods sold.
Vendor payment incentives are recorded as a reduction to cost of goods sold.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"></td> <td style="width: 0.25in; text-align: justify"><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 </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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">An item of property, plant and equipment
is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain
or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the
sales proceeds and the carrying amount of the asset and is recognized in profit or loss.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The initial estimated useful lives
of the Company&#8217;s main assets are as follows:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#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></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td>&#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">Buildings</td><td>&#160;</td>
    <td style="text-align: center">10 to 65</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Machinery and equipment</td><td>&#160;</td>
    <td style="text-align: center">5 to 40</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: justify">Transportation equipment</td><td style="width: 1%">&#160;</td>
    <td style="width: 11%; text-align: center">4</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Furniture, chattels and computer equipment</td><td>&#160;</td>
    <td style="text-align: center">3 to 10</td></tr>
  </table>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Repair and maintenance costs that significantly
increase productive capacity or extend the useful lives of existing plant and equipment are capitalized. Supplies, comprising of spare
parts and consumables for internal use are classified under property, plant and equipment and expensed as incurred in the manufacturing
process. All other repair and maintenance costs are expensed as incurred. Capital expenditures for projects that cannot be put into use
immediately are included in constructions and machinery in-progress. When constructions and machinery in-progress are completed, they
are transferred to depreciable assets.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"></td> <td style="width: 0.25in; text-align: justify"><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> - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"></td> <td style="width: 0.25in; text-align: justify"><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> - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Investment income earned on the temporary
investment of specific loans pending their expenditure on qualifying assets is deducted from the costs for loans eligible for capitalization.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">All other costs for loans are recognized
in profit or loss in the period in which they are incurred.</p><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"></td> <td style="width: 0.25in; text-align: justify"><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</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Expenditure on research activities
is recognized as an expense in the period in which it is incurred.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">An internally-generated intangible
asset arising from development (or from the development phase of an internal project) is recognized if, and only if, all of the following
have been demonstrated:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The amount initially recognized for
internally-generated intangible assets is the sum of the expenditure incurred from the date when the intangible asset first meets the
recognition criteria listed above. Where no internally-generated intangible asset can be recognized, development expenditure is recognized
in profit or loss in the period in which it is incurred. Subsequent to initial recognition, internally-generated intangible assets are
reported at cost less accumulated amortization and accumulated impairment losses, on the same basis as intangible assets that are acquired
separately.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Intangible assets acquired in a business
combination and recognized separately from goodwill are initially recognized at their fair value at the acquisition date (which is regarded
as their cost). Subsequent to initial recognition, intangible assets acquired in a business combination are reported at cost less accumulated
amortization and accumulated impairment losses, on the same basis as intangible assets that are acquired separately.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">An intangible asset is derecognized
on disposal, or when no future economic benefits are expected from use or disposal. Gains or losses arising from derecognition of an intangible
asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are recognized in profit or
loss.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><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 </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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><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</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">An impairment loss is recognized immediately
in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation
decrease. Where an impairment loss subsequently reverses, the carrying amount of the asset (or a cash-generating unit) is increased to
the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would
have been determined had no impairment loss been recognized for the asset (or cash-generating unit) in prior years. For purposes of allocation
of goodwill when there is business combination will be distributed among each of the cash generating units of the acquiring entity, expected
synergy benefits. A reversal of an impairment loss is recognized immediately in profit or loss and allocated to the assets of that unit,
the carrying amount of an asset other than goodwill attributable to a reversal of an impairment loss of value shall not exceed the carrying
amount that would have been obtained if had not recognized an impairment loss in value for the asset in prior periods. Unless the related
asset is recognized at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The reversal of the impairment loss
is recorded on profit and loss, unless the corresponding asset recognizes a restated amount, in which case the reversal of the impairment
loss is treated as a restatement increase.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><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>- 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The amount recognized as a provision
is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into account the
risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present
obligation, it&#180;s carrying amount is the present value of those cash flows.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>m.</b></span></td> <td> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Retirement benefit cost</i></b> - Contributions to termination benefit plans and defined contribution plans are recognized as expenses at the time employees have provided the services that entitle them to the contributions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The retirement benefit liability is determined considering the present value of the defined benefit obligation at the date of the statement of financial position. The remunerations included in the determination of this liability correspond to seniority premiums for retirement. Actuarial gains and losses are charged or credited to the results of the year. Both the retirement benefit liability and the corresponding net costs of the period are determined according to the projected unit credit method based on projected salaries, using for this purpose certain assumptions and hypotheses determined by independent actuaries.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The employee benefit obligations recognized in the consolidated statement of financial position represent the present value of the defined benefit obligation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Prior to the cessation of operations of the Republic plants, Republic operated a number of employee benefit plans. Contributions to these benefit plans were either contractually determined by the terms of a collective bargaining agreement with the United Steelworkers union or were under the terms of a defined contribution plan. Accordingly, the company paid fixed contributions to separate entities and included them in the expense of the period in which employees performed services that entitled them to benefits.</p></td></tr> </table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><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>- 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><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> - Income taxes represent the sum of the tax currently payable and deferred taxes.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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> - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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> - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The carrying amount of deferred tax
assets is reviewed at each balance sheet date and reduced by a valuation allowance to the extent that it is no longer probable that sufficient
taxable earnings will be available to allow all or part of the asset to be recovered.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Deferred tax assets and liabilities
are computed using the tax rates that are expected to apply in the period in which the liability is settled or the asset realized, based
on tax rates (and tax laws) that have been enacted or substantively enacted by the balance sheet date. The effects of changes in the statutory
rates are accounted for in the period that includes the enactment date. The measurement of deferred tax liabilities and assets reflects
the tax consequences that would follow from the manner in which the Company expects, at the reporting date, to recover or settle the carrying
amount of its assets and liabilities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 78pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Deferred tax assets and liabilities
are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate
to income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities on a net
basis.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 78pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company follows the practice of
recognizing the benefit from the amortization of acquired or generated tax losses in current earnings that are amortized.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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> - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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> - Interest on recoverable tax balances are presented in the consolidated statements of comprehensive income as interest income.</span></td></tr>
  </table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><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 transactions</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Exchange differences are recognized
in profit or loss in the period in which they arise except for:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><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</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Financial assets and financial liabilities
are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets
and financial liabilities are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate,
on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair
value through profit or loss are recognized immediately in profit or loss.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><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</i></b> - Financial assets are classified in accordance with IFRS 9 Financial Instruments (&#8220;IFRS 9&#8221;) into financial assets that are subsequently measured at amortized cost, at fair value through Other Comprehensive Income (OCI) or at fair value through profit or loss based on the Company&#8217;s business model for managing the financial assets and the contractual cash flow characteristics of the financial asset.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>Financial assets at amortized cost</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Financial assets are measured at amortized
cost when the objective of holding the financial assets is to obtain contractual cash flows, and the contractual terms of the financial
asset give rise on specified dates to cash flows that are only payments of principal and interest on the principal amount. Financial assets
are initially recognized at fair value plus transaction costs and subsequently recorded at amortized cost using the effective interest
rate method, with changes in carrying value recognized in the statement of income. They are included in current assets except for maturities
greater than 12 months from the closing date, which are included in non-current assets. The Group&#8217;s financial assets, measured at
amortized cost, are mainly presented as &#8220;Trade accounts and notes receivable&#8221;, &#8220;Other accounts and notes receivable&#8221;,
and &#8220;Accounts receivable from related parties&#8221; in the consolidated statement of financial position.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>Financial assets at fair value through
OCI</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">These are financial assets held for
the purpose of obtaining contractual cash flows and the sale of the financial assets, and the contractual terms of the financial asset
give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company&#8217;s investments in
certain equity instruments have been designated to be measured at fair value through OCI in accordance with MFRS 9. In connection with
this designation, any amount presented in OCI will not be transferred to the consolidated statement of income. Dividends on these equity
instruments are recognized in the consolidated statement of income when the right to pay the dividend is established, and it is probable
that such dividend will be paid to the Company.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>Financial assets at fair value through
profit or loss</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">These are financial assets held for
trading. A financial asset is classified in this category if it is acquired for the purpose of selling in the near term. Derivative financial
instruments are also included in this category unless they are designated as hedging instruments. Assets in this category are classified
as current assets if they are expected to be settled within 12 months, otherwise they are classified as non-current assets.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>Derecognition</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Group assesses the expected credit
losses associated with its financial assets recorded at fair value through OCI. The applicable impairment method depends on whether there
has been a significant increase in credit risk.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">For notes and trade receivables, the
Company applies a simplified approach permitted by MFRS 9, which requires that expected losses over the life of the asset be recognized
upon initial recognition of the notes and trade receivables</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%">&#160;</td> <td style="width: 0.25in; text-align: justify"><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</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Financial liability at fair value with
changes through profit or loss is a financial liability classified as held for trading or it is designated as at fair value with changes
through profit or loss.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">A financial liability is classified
as held for trading if:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">A financial liability other than a
financial liability held for trading may be designated as at fair value through profit or loss upon initial recognition if:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 78pt; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><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</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">These derivatives are initially recognized
at fair value at the date the derivative contracts are entered into and subsequently are remeasured to the fair value at the end of reporting
period. The resulting gain or loss is recognized in profit or loss immediately unless the derivative is designated and effective as a
hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">To mitigate the risks associated with
changes in natural gas prices occurring naturally as a result of the supply and demand on international markets, the Company uses natural
gas cash-flow exchange contracts or natural gas swaps to offset fluctuations in the price of natural gas, whereby the Company receives
a floating price and pays a fixed price. Fluctuations in natural gas prices from volumes consumed are recognized as part of the Company&#8217;s
operating cost.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">At the inception of the hedge relationship,
the Company documents the relationship between the hedging instrument and the hedged item, along with its risk management objectives and
its strategy for undertaking various hedge transactions. Furthermore, at the inception of the hedge and on an ongoing basis, the Company
documents whether the hedging instrument is highly effective in offsetting exposure to changes in fair values or cash flows of the hedged
item attributable to the hedged risk.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The effective portion of changes in
the fair value of derivatives that are designated and qualify as cash flow hedges is recognized in other comprehensive income and accumulated
under the heading of <i>fair value of derivative financial instruments, </i>net of the corresponding income taxes. The gain or loss relating
to the ineffective portion of hedge instrument is recognized immediately in profit or loss, and is included in the cost of sales line
item.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company periodically evaluates
the changes in cash flows of the derivative instrument to analyze if the swaps are highly effective for mitigating the exposure to natural
gas price fluctuations. A hedge instrument is considered to be highly effective when changes in its fair value or cash flows of the primary
position are compensated on a regular or cumulatively basis, by changes in fair value or cash flows of the hedging instrument in a range
between 80% and 125%.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Amounts previously recognized in other
comprehensive income are reclassified to profit or loss in the periods when the hedged item is recognized in profit or loss, in the same
line of the consolidated statement of comprehensive income as the recognized hedged item. However, when the hedged forecasted transaction
results in the recognition of a non-financial asset or a non-financial liability, the gains and losses previously accumulated in equity
are transferred from equity and included in the initial measurement of the cost of the non-financial asset or non-financial liability.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Hedge accounting is discontinued when
the Company revokes the hedging relationship, when the hedging instrument expires or is sold, terminated, or exerted, or when it no longer
qualifies for hedge accounting. Any gain or loss accumulated from the hedge instrument that had been recognized in other comprehensive
income and accumulated in equity at that time remains in equity until the forecast transaction is ultimately recognized in profit or loss.
When a forecast transaction is no longer expected to occur, the gain or loss accumulated in equity is recognized immediately in profit
or loss.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><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> - Revenue from contracts with customers is recognized when control of the goods or services is transferred to the customer in an amount that reflects the consideration to which the company expect to be entitled in exchange for those goods and services.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Sale of goods</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Revenue from products sales manufactured
by the Company (&#8220;the products&#8221;) is recognized at the point in time when control of the asset is transferred to the customer,
normally generally on delivery of the parts. The normal credit term is 30 to 90 days upon delivery.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company does not have any obligations
to be fulfilled in the contracts, which are obligations to be fulfilled separately and in which a portion of the transaction price should
be allocated, other than the delivery of products confirming to the specifications of a customer purchase order. When determining the
transaction price for the sale of products, the Company would consider the possible effects of the variable consideration, the existence
of important financing components, the consideration other than cash and the consideration payable to the client.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Contract assets</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">A contract asset is the right to consideration
in exchange for goods or services transferred to the customer. If the Company performs an obligation by transferring goods or services
to a customer before the customer pays consideration or before payment is due, a contract asset is recognized for the earned consideration
that is conditional.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Accounts receivable</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">A receivable represents the Company&#8217;s
right to an amount of consideration that is unconditional (i.e., only the passage of time is required before payment of the consideration
is due).</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Contract liabilities and advances from
customers</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">A contract liability is the obligation
to transfer the control over goods or services to a customer for which the Company has received consideration (or an amount of consideration
is due) from the customer. If a customer pays consideration before the Company transfers goods or services to the customer, a contract
liability is recognized when the payment is due, and an advance from customers when the payment is made. Contract liabilities (or advance
from customer) are recognized as revenue when the Company performs its performance obligations under the contract.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><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</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><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</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><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</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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_NotesAndOtherExplanatoryInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NotesAndOtherExplanatoryInformationAbstract</td>
</tr>
<tr>
<td style="padding-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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>28
<FILENAME>R11.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_CriticalAccountingJudgmentsAndKeySourcesOfEstimatesAbstract', window );"><strong>Critical Accounting Judgments and Key Sources of Estimates [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory', window );">Critical accounting judgments and key sources of estimates</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">In the application of the Company&#8217;s
accounting policies, which are described in Note 4, management is required to make judgments, estimates and assumptions regarding the
carrying amounts of assets and liabilities. The estimates and associated assumptions are based on historical experience, the future and
other factors that are considered to be relevant. Actual results may differ from these estimates.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The estimates and underlying assumptions
are reviewed on an ongoing basis and the resulting changes are recorded on the period in which the estimate has been modified, if such
change affects only that period or in future periods.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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"><b><i>Critical accounting judgments</i></b> - 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></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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> - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><i>Key information for estimates </i></b><i>-</i> 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></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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 expected credit losses </i></b>- The practice of creating an allowance for expected credit losses at the balance sheet date is followed to show the possible losses resulting from the inability of customers to pay their corresponding debts. The Company calculates the estimate taking into account the historical experience of credit losses on its accounts receivable, current conditions and reasonable and supportable forecasts of the different quantifiable future events that could affect the amount of future cash flows to be recovered from accounts receivable.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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>- 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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> - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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> - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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>- 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">A change in the economic, employment
and fiscal conditions could modify the estimates.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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>Contingencies</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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 income tax assets</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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>Valuation of financial instruments</i></b> - The Company sometimes contracts 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">The Company&#8217;s management believes
that the chosen valuation techniques and assumptions used are appropriate in determining the fair value of derivative financial instruments.
At December 31, 2024 and 2023 the Company has no derivative financial instruments.</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_DisclosureOfAccountingJudgementsAndEstimatesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of judgements that management has made in the process of applying the entity's accounting policies that have the most significant effect on amounts recognised in the financial statements along with information about the assumptions that the entity makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next year. [Refer: Carrying amount [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022: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_CriticalAccountingJudgmentsAndKeySourcesOfEstimatesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_CriticalAccountingJudgmentsAndKeySourcesOfEstimatesAbstract</td>
</tr>
<tr>
<td style="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>R12.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalentsAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory', window );">Cash and cash equivalents and other investments</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Cash and cash equivalents are as follows:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</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">2023</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">Cash</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,374,909</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,334,415</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">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">27,783,318</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">22,249,920</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; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">29,158,227</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">23,584,335</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 28px; text-align: justify"><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 and 120 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_CashAndCashEquivalentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</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_DisclosureOfCashAndCashEquivalentsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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>30
<FILENAME>R13.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', window );"><strong>Trade Receivables Net [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory', window );">Trade receivables &#8211; Net</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The average collection period on sales
of goods is between 30 and 60 days. No interest is charged on the outstanding accounts receivables from clients. The Company has recognized
an allowance for doubtful accounts to show the possible financial loss caused by the inability of customers to make the corresponding
payments. Allowances for doubtful accounts are calculated based on several factors including price adjustments, likelihood of recovery,
aging and historical experience.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Credit limits and credit scores of
customers are reviewed twice a year. On December 31, 2024 and 2023 there were no customers who represent more than 5% of the total balance
of trade receivables. The Company does not hold any collateral or other credit enhancements over these balances nor does it have a legal
right of offset against any amounts owed by the Company to the counterparty.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Trade receivables disclosed below include
amounts that are past due at the end of the reporting period for which the Company has not recognized an allowance for doubtful debts
because there has not been a significant change in credit quality and the amounts are still considered recoverable. The Company does not
hold any collateral. In general terms, the accounts receivable does not show impairment.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Age of net receivables that are past
due were as follows:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">At 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">2024</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">2023</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">30 - 60 days</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">627,565</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">423,500</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">61 - 90 days</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">219,703</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">192,525</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">91 + days</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">996,262</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">592,854</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,843,530</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,208,879</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">During the years ended December 31,
2024 and 2023, the movement in the allowance for doubtful accounts was as follows:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">2024</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">2023</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">Balance at beginning of year</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">283,557</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">226,432</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Provisions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">87,127</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">96,343</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">Cancellation</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">0</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Account recoveries</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,828</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(20,236</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">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">109,308</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(18,982</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">$</td><td style="border-bottom: Black 4pt double; text-align: right">478,164</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">283,557</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">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.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As noted in note 2, the plants located
in the United States of America ceased operations in October 2023. The customer portfolio as of December 31, 2024 amounted to $448,939,
on which there is an estimate of expected credit losses of $365,789. which gives a net amount of $83,150.</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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_TradeAndOtherReceivablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherReceivablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>31
<FILENAME>R14.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncomeTaxesPaidRefundAbstract', 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="Show.showAR( this, 'defref_simecb_DisclosureOfRecoverableTaxesExplanatory', window );">Recoverable taxes</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>8.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Recoverable
taxes</b></span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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">2024</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">2023</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">Value Added Tax</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">548,348</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">479,354</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Income Tax</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">191,794</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">360,840</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">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">18,726</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">18,730</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">$</td><td style="border-bottom: Black 4pt double; text-align: right">758,868</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">858,924</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_IncomeTaxesPaidRefundAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeTaxesPaidRefundAbstract</td>
</tr>
<tr>
<td style="padding-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_DisclosureOfRecoverableTaxesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for recoverable taxes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>32
<FILENAME>R15.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfInventoriesAbstract', window );"><strong>Inventories [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfInventoriesExplanatory', window );">Inventories</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>9.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Inventories</b></span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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: 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">2024</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">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">Current inventory:</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">Finished goods</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,596,456</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,332,207</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Work-in-process</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">128,451</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">92,439</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">Billets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,601,270</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,929,808</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Raw materials and supplies</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,574,146</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,661,167</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">Materials, spare parts and rollers</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,261,415</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,186,889</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">2,632</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,300</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">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">11,164,370</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">10,203,810</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Non-current inventory:&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#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 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">2024</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">2023</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">Coke</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,414,703</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,249,353</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Spare parts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">70,486</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">73,268</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">Rollers</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">203,701</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">197,308</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,041,985</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,873,024</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">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: 1pt; 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: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,688,890</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,519,929</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company has $ 1,414,703 and $ 1,249,353 of coke inventory on hand
as of December 31, 2024 and 2023, 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 noted in note 2, the plants located
in the United States of America ceased operations in October 2023. The existing inventories in these plants amounted to $ 4,381,748.00
in the short term and $ 1,414,703.00 in the long term as of December 31, 2024. At the end of the year, the coke inventories and an important
part of the other inventories were evaluated by an expert in the field.</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_ClassesOfInventoriesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfInventoriesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfInventoriesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for inventories.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Section Disclosure<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2024-en-r&amp;doctype=Standard&amp;dita_xref=IAS02_g36-39_TI<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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>33
<FILENAME>R16.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory', window );">Property, plant and equipment</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>10.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Property,
plant and equipment</b></span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Cost of property, plant and equipment
is as follows (in millions of Mexican pesos):</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="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">Land</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">Buildings</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">Machinery<br/> and <br/> equipment</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">Transportation<br/> equipment</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">Furniture,<br/> mixtures and<br/> computer<br/> equipment</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">Constructions<br/> and<br/> machinery<br/> in-progress</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">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#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><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><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><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: 30%; text-align: left; text-indent: -9pt; padding-left: 9pt">Balance to January 1, 2022</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right">1,415</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right">5,404</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right">30,141</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right">163</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right">152</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right">3,036</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">40,311</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Additions</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">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,017</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">7</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,465</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,492</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; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in">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">(19</td><td style="padding-bottom: 1pt; 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">(153</td><td style="padding-bottom: 1pt; 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">(1,457</td><td style="padding-bottom: 1pt; 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">(4</td><td style="padding-bottom: 1pt; 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">(108</td><td style="padding-bottom: 1pt; 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">(1,740</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Balance as of December 31, 2023</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,398</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">5,251</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">29,701</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">165</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">155</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">4,393</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">41,063</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; text-indent: -9pt; 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-indent: -9pt; padding-left: 0.25in">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12</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">854</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">6</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,255</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,127</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; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in">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">6</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">22</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,863</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <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">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">168</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,059</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Balance as of December 31, 2024</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,416</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">5,273</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">32,418</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">165</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">161</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">5,816</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">45,249</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Accumulated depreciation of property,
plant and equipment is as follows (in millions of Mexican pesos):</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">Buildings</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">Machinery and <br/> equipment</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">Transportation<br/> equipment</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">Furniture,<br/> mixtures&#160;and<br/> computer<br/> equipment</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">Total</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><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><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: 40%; text-align: justify; text-indent: -9pt; padding-left: 9pt">Balance as of January 1, 2022</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,286</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">22,074</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;86</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;82</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">23,528</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -9pt; 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="text-align: justify; text-indent: -9pt; padding-left: 0.25in">Depreciation expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">63</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">957</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">5</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,027</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: -9pt; padding-left: 0.25in">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">(31</td><td style="padding-bottom: 1pt; 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">(1,412</td><td style="padding-bottom: 1pt; 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: 1pt; 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</td><td style="padding-bottom: 1pt; 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">(1,446</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -9pt; padding-left: 9pt">Balance as of December 31, 2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,318</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">21,619</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">87</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">85</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">23,109</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -9pt; 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="text-align: justify; text-indent: -9pt; padding-left: 0.25in">Depreciation expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">57</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">990</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">5</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,054</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: -9pt; padding-left: 0.25in">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">(20</td><td style="padding-bottom: 1pt; 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">1,470</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <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: 1pt; 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">(3</td><td style="padding-bottom: 1pt; 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">1,443</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: -9pt; padding-left: 9pt">Balance as of December 31, 2024</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,355</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">24,079</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">85</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">87</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">25,606</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The depreciation expense for the years
ended December 31, 2024, and 2023 amounted to $ 1,066,382 and $&#160;1,035,244, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The net book value of property, plant
and equipment is as follows (in millions of Mexican pesos):</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">Net Book Value:</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">Land</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">Buildings</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">Machinery<br/> and <br/> Equipment</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">Transportation equipment</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">Furniture,<br/> mixtures and<br/> computer<br/> equipment</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">Constructions<br/> and<br/> machinery in-<br/> progress</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">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#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><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><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><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: 30%; text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Balance as of January 1, 2023</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 7%; text-align: right">1,415</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 7%; text-align: right">4,118</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 7%; text-align: right">8,067</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 7%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;77</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 7%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;70</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 7%; text-align: right">3,036</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 7%; text-align: right">16,783</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Balance as of December 31, 2023</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,398</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">3,933</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">8,082</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">78</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">70</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">4,393</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">17,954</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Balance as of December 31, 2024</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,416</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">3,918</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">8,327</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">80</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">73</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">5,816</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">19,630</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As noted in note 2, the plants located
in the United States of America ceased operations in October 2023. The amount as of December 31, 2023 of property, plant and equipment
amounted to $ 2,105,393, net. A valuation of the plants was carried out by an expert in the field, in order to review whether a possible
deterioration would have to be recorded.</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for property, plant and equipment.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Section Disclosure<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2024-en-r&amp;doctype=Standard&amp;dita_xref=IAS16_g73-79_TI<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>34
<FILENAME>R17.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Investments in Financial Instruments<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsAbstract', window );"><strong>Investments in Financial Instruments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsExplanatory', window );">Investments in financial instruments</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>11.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Investments
in financial instruments</b></span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The balances as of December 31, 2024
and 2023 are as follows:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">2024</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">2023</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: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify; padding-bottom: 4pt">Other stock instruments</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right">1,340,173</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right">1,461,865</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Corresponds to instruments listed on
the Stock Exchange and its fair value is determined using the market prices quoted on the valuation date.</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_DisclosureOfFinancialInstrumentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialInstrumentsAbstract</td>
</tr>
<tr>
<td style="padding-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_DisclosureOfFinancialInstrumentsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for financial instruments.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Section Scope<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;doctype=Standard&amp;dita_xref=IFRS07_g3-5A_TI<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialInstrumentsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022: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>35
<FILENAME>R18.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsAbstract', window );"><strong>Intangible and Other Long-Term Assets [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsExplanatory', window );">Intangible and other long-term assets</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>12.</b></span></td><td style="text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The balances as of December 31, 2024
and 2023 are as follows:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: bottom"> <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td> <td style="font-weight: bold; text-align: center">Amortization</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify">Assets</td><td style="font-weight: bold">&#160;</td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Original<br/> Value</td><td style="font-weight: bold">&#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">Accumulated<br/> amortization</td><td style="font-weight: bold">&#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">Net</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">period<br/> (years)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 54%; text-align: justify">Republic trade mark</td><td style="width: 1%">&#160;</td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">110,476</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;</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">110,476</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td> <td style="width: 9%; text-align: center"><div style="-sec-ix-hidden: hidden-fact-6">*</div></td></tr> <tr style="vertical-align: bottom; "> <td style="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">67,442</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">67,442</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <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="text-align: center; padding-bottom: 1.5pt">20</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="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">177,918</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">67,442</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">110,476</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: 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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">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></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">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-7">*</div></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="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="text-align: center; padding-bottom: 1.5pt"><div style="-sec-ix-hidden: hidden-fact-8">*</div></td></tr> <tr style="vertical-align: bottom; "> <td style="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="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">4,527,378</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">2,273,142</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">2,254,236</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: center">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="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">8,369</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <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">8,369</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="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">4,535,747</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,273,142</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,262,605</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td> <td style="text-align: center; padding-bottom: 4pt">&#160;</td></tr> </table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: bottom"> <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td> <td style="font-weight: bold; text-align: center">Amortization</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify">Assets</td><td style="font-weight: bold">&#160;</td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Original<br/> Value</td><td style="font-weight: bold">&#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">Accumulated<br/> Amortization</td><td style="font-weight: bold">&#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">Net</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">period<br/> (years)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 54%; text-align: justify">Republic trade mark</td><td style="width: 1%">&#160;</td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">90,995</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</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">90,995</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td> <td style="width: 9%; text-align: center"><div style="-sec-ix-hidden: hidden-fact-9">*</div></td></tr> <tr style="vertical-align: bottom; "> <td style="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">55,549</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">55,549</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <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="text-align: center; padding-bottom: 1.5pt">20</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="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">146,544</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">55,549</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">90,995</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: 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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">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></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">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-10">*</div></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="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="text-align: center; padding-bottom: 1.5pt"><div style="-sec-ix-hidden: hidden-fact-11">*</div></td></tr> <tr style="vertical-align: bottom; "> <td style="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="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">4,496,004</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">2,261,249</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">2,234,755</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: center">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="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">63,326</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <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">63,326</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="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">4,559,330</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,261,249</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,298,081</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td> <td style="text-align: center; padding-bottom: 4pt">&#160;</td></tr> </table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><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">Intangible assets with undefined useful life.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><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">Intangible assets from the Republic acquisition.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><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">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> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><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">Intangible assets from the Grupo San acquisition.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The amortization of these assets recorded
in net income for the years ended December 31, 2024 and 2023, amounted to $11,893 and $&#160;7,344, respectively.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The other assets are not subject to
amortization and they are primarily comprised of guarantee deposits.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The reconciliation between the opening
and closing balances of each year is presented below:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify">Assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Original</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Value</b></p></td><td style="padding-bottom: 1.5pt">&#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">Accumulated<br/> amortization</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">Net</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: 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: 64%; text-align: justify">Balance as of December 31, 2022</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">4,594,619</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(2,269,364</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">2,325,255</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,344</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(7,344</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">Cancellations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(27,174</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">(27,174</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">(15,459</td><td style="padding-bottom: 1pt; 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">15,459</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></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Balance as of December 31, 2023</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">4,559,330</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(2,261,249</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2,298,081</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,893</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(11,893</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">Cancellations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(35,476</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">(35,476</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt">Balance as of December 31, 2024</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">4,535,747</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(2,273,142</td><td style="padding-bottom: 2.5pt; 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">(2,262,605</td><td style="padding-bottom: 2.5pt; text-align: left">)</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_DisclosureOfIntangibleAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfIntangibleAssetsAbstract</td>
</tr>
<tr>
<td style="padding-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_DisclosureOfIntangibleAssetsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for intangible assets.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Section Disclosure<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2024-en-r&amp;doctype=Standard&amp;dita_xref=IAS38_g118-128_TI<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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>36
<FILENAME>R19.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsAbstract', window );"><strong>Short-Term Debt [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfBorrowingsExplanatory', window );">Short-term debt</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>13.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Short-term
debt</b></span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">On October 22, 1997 and August 17,
1998, the Company offered the holders of medium-term notes of Simec then outstanding to exchange their bonds at par for new subordinated
bonds 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, 2024 and 2023, the amount of the bonds not exchanged totaled USD$&#160;0.3
million, plus accrued interest. At December 31, 2024 and 2023, liabilities in pesos for the bonds not exchanged amounted $&#160;6,194
and $&#160;5,102, respectively.</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_BorrowingsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsAbstract</td>
</tr>
<tr>
<td style="padding-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_DisclosureOfBorrowingsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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>37
<FILENAME>R20.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherPayablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory', window );">Accounts payable trade and other accrued liabilities</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>14.</b></span></td><td style="text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</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">2023</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>&#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: 76%; text-align: justify">Trade accounts payable</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">4,166,934</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">7,443,227</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">Other accounts payable and 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">434,377</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">438,664</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">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">4,601,311</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">7,881,891</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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_TradeAndOtherPayablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherPayablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</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>R21.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract', window );"><strong>Employee Benefits [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfEmployeeBenefitsExplanatory', window );">Employee benefits</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>15.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Employee
benefits</b></span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b><i>Mexican entities</i></b></p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><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"><b><i>Collective bargaining agreements </i></b>- During 2024, approximately 42% (42% on 2023) 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><i>Seniority premium benefits</i></b> - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Severance benefits </i></b>- 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify"><b><i>&#160;</i></b></p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><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><i>Employee profit sharing (EPS) </i></b>- 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 2024 and 2023, EPS amounted to $&#160;2,713 and $&#160;680, respectively. EPS is recorded in the results of operations for the year in which it is incurred.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify"><b><i>&#160;</i></b></p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><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><i>Governmental defined contribution plans </i></b>- 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 2024, 2023 and 2022 was $ 29,051 and $ 27,919 and $24,118, respectively.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Employee benefits liability as of December
31, 2024, 2023 and 2022 are comprised as follows:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Retirement <br/> benefits</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">Termination <br/> benefits</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">2024</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">2023</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">2022</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: 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: -9pt; padding-left: 0.25in">Vested benefits Obligation</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-12">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">4,123</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">4,123</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">4,431</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></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in">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">74,178</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">98,699</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">172,877</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">180,743</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">169,375</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: 1.5pt; text-align: justify; text-indent: -9pt; padding-left: 9pt">Defined 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">74,178</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">102,822</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">177,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">185,174</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">169,375</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -9pt; 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: justify; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">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">74,178</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">102,822</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">177,000</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">185,174</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">169,375</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Net cost for the period booked in profit
and loss is comprised as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Retirement<br/> benefits</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">Termination <br/> benefits</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">2024</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">2023</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">2022</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><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><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: 40%; text-align: justify; text-indent: -9pt; padding-left: 0.25in">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">6,724</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">9,759</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">16,483</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">15,206</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">10,998</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -9pt; padding-left: 0.25in">Net interest</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,550</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,841</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,391</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,632</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,101</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; text-indent: -9pt; padding-left: 0.25in">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">(14,150</td><td style="padding-bottom: 1pt; 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">270</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(13,880</td><td style="padding-bottom: 1pt; 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">(2,528</td><td style="padding-bottom: 1pt; 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">(11,244</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Net Cost for the period</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,124</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">20,870</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">22,994</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">31,310</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">11,855</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Main actuarial hypothesis used in the
actuarial computations are:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">2024</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">2023</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">2022</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: 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: 64%; text-align: justify">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">10.55</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">9.05</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">9.10</td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">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">5.00</td><td style="text-align: left">%</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></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">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: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The DBO amount recorded in the balance
sheet as of December 31, 2024 and 2023 are $ 177,000 and $&#160;185,174, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">2024</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">2023</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: 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: 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="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">185,174</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">169,375</td><td style="width: 1%; padding-bottom: 1.5pt; 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></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><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">185,174</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">169,375</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Past services labor cost</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(13,880</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,528</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Current service labor cost</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16,483</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15,206</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,391</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,632</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">Paid benefits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(12,945</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(22,044</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(18,223</td><td style="padding-bottom: 1pt; 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">6,533</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: 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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">177,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">185,174</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">Changes in projected net 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; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Initial PNL</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">185,174</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">169,375</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Net cost for the period</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">22,994</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">31,310</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">Paid benefits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(12,945</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(22,044</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">(18,223</td><td style="padding-bottom: 1pt; 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">6,533</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: 1.5pt">Final PNL</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">177,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">185,174</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">177,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">185,174</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>Foreign entities (Republic)</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Republic is the only subsidiary of
the Company that offered other benefits and pension plans to their employees. Such benefit plans are described below:</p>

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


<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</span></td> <td> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Negotiation of collective agreements.</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In 2024 at 26% the plant shutdown, of Republic&#8217;s workers were insured (18% in 2023), through collective bargaining agreements with the United Steelworkers (USW).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Due to the cessation of operations, on October 23, 2023, Republic Steel executed a Closing Agreement with the USW that terminated the collective bargaining agreement. Under the terms of the agreement, all benefits ceased on December 31, 2023. Approximately $5.4 million in severance pay, time off pay, and vacation pay was paid during the year ended December 31, 2023.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">With the cessation of all manufacturing operations and termination of the union agreement on December 31, 2023, the SPT assessed the Company a withdrawal liability for the complete withdrawal from the pension trust totaling $8,345,769, to be paid in five quarterly payments beginning in April 2024. The SPT alleges that the withdrawal occurred prior to December 31, 2023, however, the Company alleges that it had an obligation to contribute to the trust through December 31, 2023, and therefore, the withdrawal liability should be calculated as of January 1, 2024, the first day the Company did not have an obligation to make contributions. The Company has submitted a request for review of the calculation to the Trust. Once the Trust responds, the Company will have 60 days to demand arbitration if it does not agree with the response. If successful, the Company could significantly reduce, and potentially eliminate, its liability. While the Company is working with legal counsel and intends to vigorously defend its position, the total assessment of $8,345,769 has been accrued on the accompanying consolidated balance sheets as of December 31, 2023.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In 2024, the company continue defend its position, has made two payments for $1,474,049.00 D&#243;llar each one.</p></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b.</span></td> <td><p style="margin-top: 0; margin-bottom: 0"><b>Defined Contribution Plans</b></p> <p style="margin-top: 0; margin-bottom: 0">&#160;</p> <p style="text-align: justify; margin-top: 0; margin-bottom: 0">Employee Pension Plan &#8211; Republic participated in the Steel Workers Pension Trust (SPT), a subsidized pension plan multi-employer pension. The Company&#8217;s obligations under the plan were based on defined contribution requirements. The Company contributed a fixed amount equivalent to $1.68 per hour for each employee covered by this plan, as defined in the plan.</p></td></tr> </table>


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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Participation in a multi-employer pension
plan agreed under terms of a collective bargaining agreement differs from a traditional qualified single employer defined benefit pension
plan. The SPT shares risks associated with the plan in the following respects:</p>

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

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

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

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

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company was obliged 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, 2024, 2023 and 2022, the
Company recorded expenses of USD $ 0.0 million, USD $ 0.3 million and USD $ 0.3 million, respectively, related to this benefits plan.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">For the years ended December 31, 2024,
2023 and 2022, Republic recorded combined expenses of USD$ 0.0 million, USD$&#160;2.7 and USD$&#160;1.9 million, respectively, related
to the funding obligations of the retirement healthcare and pension benefits.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt; text-align: justify">The Company had a defined contribution
401(k) retirement plan that covers nearly all salaried and nonunion employees. This plan is designed to provide retirement benefits through
Company contributions and voluntary employee contributions. The Company made contributions to this plan each pay period based on age and
length of service as of January of each year. The amount of the Company&#8217;s contribution is equal to the monthly base salary multiplied
by a percentage based on age and years of service. The contribution becomes 100% vested upon completion of three years of service. Additionally,
employees are permitted to make contributions to this 401(k)-retirement plan through payroll deductions. In these cases, the Company grants
a 25% contribution to the fund on the first 5% contributed by the employee, to which the employee is 100% entitled from the moment said
contribution is made. For the years ended December 31, 2024 and 2023, the Company recognized an expense for this plan of USD$ 0.0 million
and USD$ 0.8 million, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Workers governed by the labor contract with the
USW are eligible to participate in the 401(k) retirement plan, through voluntary contributions. There are no Company contributions for
these workers.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The labor agreement included a profit
sharing plan, to which the company was required to contribute 3% of EBITDA between USD $0 and USD $25 million per quarter; 4% of EBITDA
between USD $25 and USD $75 million per quarter; and 5% of EBITDA greater than USD $75 million per quarter. <span style="-sec-ix-hidden: hidden-fact-13">No</span> expenses were recorded
during the year ended December 31, 2023, because targets were not met. USD $0.3 million of expenses were recorded during the year ended
December 31, 2022.</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_ClassesOfEmployeeBenefitsExpenseAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract</td>
</tr>
<tr>
<td style="padding-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_DisclosureOfEmployeeBenefitsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for employee benefits.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Section Scope<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2024-en-r&amp;doctype=Standard&amp;dita_xref=IAS19_g2-7_TI<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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>39
<FILENAME>R22.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeAbstract', window );"><strong>Income Taxes [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIncomeTaxExplanatory', window );">Income taxes</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>16.</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company is subject to Income Tax
(ISR).</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The analysis of the income tax charged
to the results of 2024, 2023 and 2022 is as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</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">2023</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">2022</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: 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: 64%; text-align: justify">Income tax of the year for Mexican companies</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,053,009</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,291,378</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">2,549,851</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Income tax year for foreign companies</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,299,798</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">403,436</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">599,940</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">Deferred tax for Mexican companies</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(339,462</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(40,943</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(119,999</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">46,778</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">86,127</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">269,730</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">&#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">2,060,123</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,739,998</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">3,299,522</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">During 2024, 2023 and 2022, the income
tax expense (benefit) attributable to income was different from the one that will result for applying 30% (tax rate in Mexico) before
these provisions, as a result of the items shown below:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</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">2023</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">2022</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: 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: 64%; text-align: justify">Expected benefit, expense</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">3,771,845</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,804,233</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">3,348,174</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">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-align: justify">Inflation effect, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(499,798</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(581,549</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(524,640</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">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">97,889</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">112,377</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">29,996</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">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">712,763</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">342,202</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">80,166</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt">Others, net (includes permanent items) Income tax 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">(2,022,576</td><td style="padding-bottom: 1pt; 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">62,735</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">365,826</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: 1.5pt; padding-left: 9pt">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">2,060,123</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,739,998</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,299,522</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">16.42</td><td style="padding-bottom: 2.5pt; 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">27.92</td><td style="padding-bottom: 2.5pt; 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">29.56</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr>
  </table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%">&#160;</td> <td style="width: 0.25in; text-align: justify"><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">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 2024, 2023 and 2022, less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company has tax losses in some
Mexican subsidiaries which, according to the ISR law in Mexico, can be amortized to reduce taxable income generated over the following
ten years. Tax losses can be updated following certain procedures established in the law.</p>

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


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As of December 31, 2024, Grupo Simec,
S.A.B. de C.V. and certain of its Mexican subsidiaries have updated tax losses pending of amortize as follows:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Origin <br/> Date</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">Expiration<br/> Date</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">Tax losses<br/> available</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>&#160;</td> <td style="text-align: center">&#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: 43%; text-align: center">2015</td><td style="width: 1%">&#160;</td> <td style="width: 42%; text-align: center">2025</td><td style="width: 1%">&#160;</td> <td style="width: 1%; text-align: left">&#160;</td><td style="width: 11%; text-align: right">6,408</td><td style="width: 1%; text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: center">2016</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">385,560</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>&#160;</td> <td style="text-align: center">2027</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">274,073</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: center">2018</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">15,934</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>&#160;</td> <td style="text-align: center">2029</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">717,306</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: center">2020</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">446,064</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">2021</td><td>&#160;</td> <td style="text-align: center">2031</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">688,677</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: center">2022</td><td>&#160;</td> <td style="text-align: center">2033</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">1,046,519</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">2023</td><td>&#160;</td> <td style="text-align: center">2033</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">657,289</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: center; padding-bottom: 1.5pt">2024</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="text-align: center; padding-bottom: 1.5pt">2034</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">485,302</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: center; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td> <td style="text-align: center; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">4,723,132</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As of December 31, 2023, Republic has
USD$ 326.9 million of tax loss carryforwards for federal tax purposes, of which USD$ 198.6 million expires between 2033 and 2038; USD$
121.2 million of tax loss carryforwards expire indefinitely. USD$ 252.0 million of losses for state and municipal purposes that expire
between 2024 and 2043 approximately. USD$ 7.1 million of tax losses in the company located in Canada, which expire between 2032 and 2043.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>&#160;</b></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Below is a summary of the effects of
the main temporary items that make up the deferred income tax liability included in the consolidated statement of financial position:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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">2024</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">2023</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: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">Deferred tax assets:</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: 76%; text-align: justify; padding-left: 9pt">Allowance for doubtful accounts</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(132,497</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(68,211</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 9pt">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">87,666</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">208,805</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: 39pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Total 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">(44,831</td><td style="padding-bottom: 1pt; 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">140,594</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: 3.55pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">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; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 3.55pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Property, plant and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,089,311</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,442,332</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">Intangible assets from Grupo San</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">415,850</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">399,050</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Provisions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">71,068</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">77,604</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: 9pt">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">47,822</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">45,294</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: 3.55pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Total deferred tax 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">3,624,051</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,964,280</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: 39pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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: 0.25in">Deferred tax liabilities, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">3,668,882</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">3,823,686</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_DeferredTaxExpenseIncomeAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxExpenseIncomeAbstract</td>
</tr>
<tr>
<td style="padding-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_DisclosureOfIncomeTaxExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for income taxes.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Section Disclosure<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;doctype=Standard&amp;dita_xref=IAS12_g79-88_TI<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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>40
<FILENAME>R23.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EquityAbstract', window );"><strong>Stockholders' Equity [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory', window );">Stockholders' equity</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>17.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Stockholders&#8217;
equity</b></span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</span></td> <td style="padding-right: 13.9pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common stock as of December 31, 2024 and 2023, is as follows:</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">Number of<br/> shares</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">Amount</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: center"><b>(in thousands)</b></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: 76%; text-align: justify">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-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-align: justify">&#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-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-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: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Common stock consists of nominative
shares, fully subscribed, without nominal value. Variable capital can be increased without limitation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">All shares correspond to Series &#8220;B&#8221;.
This series is divided in &#8220;Class I&#8221; with 90,850,050 shares that represent the fixed capital, and &#8220;Class II&#8221; with
406,859,164 shares of variable capital stock.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><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">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, 2024, and 2023, the legal reserve of the Company amounted to $&#160;484,046 (nominal pesos), representing 20% of nominal stockholder&#180;s equity.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31,2024, and 2023, a reserve was approved for $ 7,000,000 for the repurchase and placement of own shares ($5,000,000 at December 31, 2021), 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 2023, and 2022, the Company held 36,023,685 and 35,573,326 shares in treasury, respectively, which amounted to $ 4,355,320 and $ 4,266,278, respectively. The resulting loss in 2023 for the purchase and sale of treasury shares amounted to $ 0 (the 0 in $ 2022). </span></td></tr></table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><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">A reconciliation of the number of shares outstanding shows below:</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Thousands of shares</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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</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">2023</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: 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: 76%; text-align: justify">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">461,686</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">462,136</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">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">(681</td><td style="padding-bottom: 1pt; 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">(450</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="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">461,005</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">461,686</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_DisclosureOfReservesAndOtherEquityInterestExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of reserves within equity. [Refer: Other reserves [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 79<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_79_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022: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_EquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>41
<FILENAME>R24.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_NonControllingInterestAbstract', window );"><strong>Non-Controlling Interest [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory', window );">Non-controlling interest</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>18.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Non-controlling
interest</b></span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As mentioned in Note 4, Grupo Simec,
S.A.B. de C.V. owns substantially all of the capital stock of its subsidiaries, except for SimRep Corporation and subsidiaries, where
it owns 99.41%. The non-controlling equity represents the participation in this subsidiary held by minority stockholders and is presented
in the consolidated statement of financial position after controlling interest. The consolidated statement of comprehensive income presents
net income or loss for the full year, as well as comprehensive income or loss for the full year. The distribution in controlling and non-controlling
participation is presented after the consolidated comprehensive income for the year.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The table below shows the changes for
the years ended December 31, 2024 and 2023:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">2024</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">2023</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: 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: 76%; text-align: justify">Balance at beginning of year</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">24,841</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">37,647</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Share of profits and losses for the year</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(7,323</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(8,793</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; padding-left: 9pt">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">10,706</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,013</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">$</td><td style="border-bottom: Black 4pt double; text-align: right">28,224</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">24,841</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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_NonControllingInterestAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_NonControllingInterestAbstract</td>
</tr>
<tr>
<td style="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>R25.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Other Comprehensive Income (Loss)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeAbstract', window );"><strong>Other Comprehensive Income (Loss) [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory', window );">Other comprehensive income (loss)</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0%"></td><td style="width: 0.25in; text-align: left"><b>19.</b></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Other
comprehensive income (loss)</b></span></td>
</tr></table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">Conversion<br/> translation<br/> adjustment on<br/> foreign<br/> subsidiaries</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">Other equity<br/> instruments</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">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="width: 64%; text-align: justify">Balances as of January 1, 2023</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">30,825</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">(317,267</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">(286,442</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Items that will not be recycled to profit and loss:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Other equity instruments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">289,070</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">289,070</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Items that can be recycled to profit and loss:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Conversion translation adjustment on 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">(2,659,039</td><td style="padding-bottom: 1pt; 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">(2,659,039</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt">Balances as of&#160;&#160;December 31, 2023</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(2,628,214</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(28,197</td><td style="padding-bottom: 2.5pt; 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">(2,656,411</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Items that will not be recycled to profit and loss:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Other equity instruments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Items that can be recycled to profit and loss:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Conversion translation adjustment on 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">(928,159</td><td style="padding-bottom: 1pt; 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">(928,159</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt">Balances as of&#160;&#160;December 31, 2024</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(3,556,373</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(28,197</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(3,584,570</td><td style="padding-bottom: 2.5pt; text-align: left">)</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_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure of the analysis of other comprehensive income by item.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 106A<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_106A&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022: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_OtherComprehensiveIncomeAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncomeAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>43
<FILENAME>R26.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RelatedPartyTransactionsAbstract', window );"><strong>Transactions and Balances with Related Parties [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfRelatedPartyExplanatory', window );">Transactions and balances with related parties</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>20.</b></span></td><td style="text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</span></td> <td style="padding-right: 13.9pt; 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</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">2023</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">2022</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: 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">
    <td style="font-weight: bold; text-align: justify">Holding company</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: 64%; text-align: justify; padding-left: 9pt">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">77,681</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">79,473</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">55,848</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 3.15pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">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-align: justify; padding-left: 9pt">Administrative services expenditures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">65,889</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">133,970</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">275,063</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: 15.85pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">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-align: justify; padding-left: 9pt">Sales</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">332,505</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">631,770</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">392,531</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Purchases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">226,007</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">220,884</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">253,931</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">Direct short-term benefits (*)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">63,100</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">113,773</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">120,151</td><td style="text-align: left">&#160;</td></tr>
  </table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><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: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b.</span></td> <td style="padding-right: 13.9pt; 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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">2024</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">2023</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">Short-term</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">
    <td style="text-align: justify">Accounts receivable:</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; padding-left: 9pt">Industrias CH, S.A.B. de C.V.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">62,055</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">62,055</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">C&#237;a. 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">628</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">Operadora Compa&#241;&#237;a Mexicana de Tubos, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><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">719</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Compa&#241;&#237;a Manufacturera de Tubos, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#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</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">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; ">
    <td style="text-align: justify; padding-left: 9pt">Operadora Perfiles Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,784</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,108</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">Operadora Construalco, S.A. de C.V.</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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">518</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">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">1,638</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">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; ">
    <td style="text-align: justify; padding-left: 9pt">Comercializadora Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,080</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">Joist del Golfo, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,347</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,582</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Holding Protel, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">30</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">Aceros CH, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">214</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">172</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Operadora Laminadora Vista Hermosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,573</td><td style="text-align: left">&#160;</td><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: 9pt">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">213</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">332</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Perfiles Comerciales Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">31,822</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,125</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">Pytsa Industrial de M&#233;xico. S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</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></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Ferrovisa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19,225</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">Acertam, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">785</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">785</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Servicios Estructurales, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,512</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,241</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">Industrial Mexicana de Herramientas, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">739</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: 9pt">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">589</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">152</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: 1.5pt; padding-left: 9pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">120,202</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">108,183</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</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">2023</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">Long-term</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">
    <td style="text-align: justify">Accounts receivable:</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; padding-bottom: 1.5pt; padding-left: 9pt">Industrias CH, S.A.B. de C.V.</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">648,281</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; 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-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="font-weight: bold; text-align: justify">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></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Industrias CH, S.A.B de C.V.</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,134,678</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,044,318</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: 9pt">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">125,612</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">125,612</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,260,290</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,169,930</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">Total, long-term</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,908,571</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,818,211</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 4.25in"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The account receivable with Industrias
CH, S.A.B. de C.V. corresponds mainly to ISR balances to be recovered, due to the fact that some companies consolidated ISR for tax purposes
until 2013 with this company.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Loans:</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As of December 31, 2023, including
the loan in USD converted to pesos, they were as follows, $707,851 plus interest of $217,357, plus IVA of $33,945, resulting in a total
of $959,153. As of December 31, 2024, the balance increased due to interest plus VAT corresponding to fiscal year 2023.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As of December 31, 2024 and 2023, there
is a balance pending collection derived from loan interest with Perfiles Comerciales Sigosa, S.A. of C.V. for <span style="-sec-ix-hidden: hidden-fact-14">$</span> and $125,612 respectively,
equivalent in dollars to (USD $7,536,068). As of December 31, 2023, the balance decreased due to a payment that was made during the year.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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">2024</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">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">Accounts payable:</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">
    <td style="text-align: justify">&#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: 76%; text-align: justify; padding-left: 9pt">Aceros y Laminados Sigosa, S.A. de C.V.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">4,171</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">4,143</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Industrias CH, S.A.B. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">214,671</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">214,671</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">Perfiles Comeciales Sigosa, S.A. de C.V.</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">3,802</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Holding Protel, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">368</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">399</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">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">706</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">520</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Operadora Perfiles Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,662</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,800</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">Operadora Pytsa Industrial, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,846</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,933</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Compa&#241;&#237;a Industrial Mexicana, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">578</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">570</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">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">9,059</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,345</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">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">6,975</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,924</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">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">595</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">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">139</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">Ferrovisa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">486</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">577</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: 9pt">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">402</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">123</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: 1.5pt; padding-left: 9pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">264,589</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">256,541</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">These balances correspond to accounts
payable for services and/or purchases of finished products specific to your activity.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: justify">Loans from related parties:</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; padding-bottom: 1.5pt">Operadora de Perfiles Sigosa, S.A. de C.V.</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">3,175,742</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">2,498,714</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 3.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,175,742</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,498,714</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; padding-left: 3.5pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">3,440,331</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,755,255</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">This balance corresponds to a current
account loan granted by Operadora de Perfiles Sigosa, S.A. de C.V. (Sigosa), to be invested in Treasury Bonds; the interest derived from
said investment upon expiration thereof, will be delivered to Sigosa.</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for related parties.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Section Disclosures<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2024-en-r&amp;doctype=Standard&amp;dita_xref=IAS24_g13-24_TI<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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_RelatedPartyTransactionsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RelatedPartyTransactionsAbstract</td>
</tr>
<tr>
<td style="padding-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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>44
<FILENAME>R27.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExpenseByNatureAbstract', window );"><strong>Cost of Sales and Expenses by their Nature [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfCostOfSalesExplanatory', window );">Cost of sales and expenses by their nature</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>21.</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">At the years ended at December 31,
2024, 2023 and 2022, the cost of sales and administration expenses consist of the following:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">2024</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">2023</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">2022</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: 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: 64%; text-align: justify">Raw materials and consumables</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">17,036,782</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">20,377,456</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">27,080,462</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Electrical energy</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,163,690</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,326,649</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,586,918</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">Ferroalloys</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,500,999</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,883,923</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,232,759</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Refractories</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">650,713</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">859,034</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">767,691</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">Oxygen</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">406,973</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">348,200</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">297,302</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Electrodes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">249,551</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">402,513</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">542,117</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">Gas and fuels</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">579,897</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">793,649</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,541,817</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Labor</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,663,870</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,822,827</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,272,304</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">Operation materials</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">985,511</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,038,873</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,366,947</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Depreciation and amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,066,382</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,035,244</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,116,872</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">Maintenance</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,602,511</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,867,656</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,250,897</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">728,383</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">661,140</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,084,475</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">&#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">28,635,262</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">33,417,164</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">42,140,561</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</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: 10pt"><b>2024</b></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</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: 10pt"><b>2023</b></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</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: 10pt"><b>2022</b></span></td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="width: 64%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost of sales</span></td>
    <td style="width: 1%; text-align: justify">&#160;</td>
    <td style="width: 1%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">26,032,751</span></td>
    <td style="width: 1%; text-align: justify">&#160;</td>
    <td style="width: 1%; text-align: justify">&#160;</td>
    <td style="width: 1%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">31,100,106</span></td>
    <td style="width: 1%; text-align: justify">&#160;</td>
    <td style="width: 1%; text-align: justify">&#160;</td>
    <td style="width: 1%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">39,683,861</span></td>
    <td style="width: 1%; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Administrative expenses</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: justify">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,602,511</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: justify">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,317,058</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: justify">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,456,700</span></td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="border-bottom: black 4.5pt double; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">28,635,262</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="border-bottom: black 4.5pt double; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">33,417,164</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="border-bottom: black 4.5pt double; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">42,140,561</span></td>
    <td style="text-align: justify">&#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_DisclosureOfCostOfSalesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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_ExpenseByNatureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ExpenseByNatureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>45
<FILENAME>R28.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_OtherIncomeExpensesNetAbstract', window );"><strong>Other Income (Expenses), Net [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory', window );">Other income (expenses), net</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>22.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Other
income (expenses), net</b></span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The components of other income (expenses)
net, in the years ended December 31, 2024, 2023 and 2022, are the following:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">2024</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">2023</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">2022</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: 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: 64%; text-align: justify">Cost from inventory sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">24,524</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Land treatments in Pacific Steel, Inc.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,984</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,045</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3,327</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">Republic employee benefits provision</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">140,989</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="text-align: justify">Bad debt estimate</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">87,127</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,322</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21,983</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">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">14,492</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">2,922</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <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></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">134,127</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">169,278</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">25,310</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">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Sale of scrap</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(13,578</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,601</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,450</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Recovery of losses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(5,773</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(9,892</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(327</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Profits from inventory sales</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(28,959</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(85,597</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Republic account debugging</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(105,227</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; ">
    <td style="text-align: justify">GV Account debugging</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(288,232</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="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">&#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">(8,280</td><td style="padding-bottom: 1pt; 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">(8,781</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">(412,810</td><td style="padding-bottom: 1pt; 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">(49,732</td><td style="padding-bottom: 1pt; 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">(97,155</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="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">$</td><td style="border-bottom: Black 4pt double; text-align: right">(278,683</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(119,546</td><td style="padding-bottom: 2.5pt; 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">(71,845</td><td style="padding-bottom: 2.5pt; text-align: left">)</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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_OtherIncomeExpensesNetAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_OtherIncomeExpensesNetAbstract</td>
</tr>
<tr>
<td style="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>46
<FILENAME>R29.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract', window );"><strong>Financial Instruments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory', window );">Financial instruments</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>23.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Financial
instruments</b></span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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"><b><i>Capital risk management</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><i>Market risk</i></b> - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Foreign exchange risk management </i></b>- 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td colspan="6" style="text-align: center">&#160;</td><td>&#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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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">2024</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">2023</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; text-indent: -9pt; padding-left: 9pt">Short - term assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">34,445,748</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">29,629,712</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; text-indent: -9pt; padding-left: 9pt">Short - 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">9,986,432</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">11,472,797</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: -9pt; 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></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt; text-indent: -9pt; padding-left: 0.25in">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">$</td><td style="border-bottom: Black 4pt double; text-align: right">24,459,316</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">18,156,915</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -9pt; 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></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt; text-indent: -9pt; padding-left: 0.25in">Equivalent in U.S. Dollars (thousands)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD$</span></td><td style="border-bottom: Black 4pt double; text-align: right">1,192,538</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD$</span></td><td style="border-bottom: Black 4pt double; text-align: right">1,074,787</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><i>Credit risk management </i></b>- 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Trade receivables consist of a large
number of customers dedicated to construction and automotive industries, distributed in different geographic areas. Ongoing credit evaluation
is performed on the financial condition of accounts receivable.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company does not have significant
credit risk exposure with any single counterparty or any group of counterparties having similar characteristics. The Company defines that
the counterparties that have similar characteristics are considered related parties. Concentration of credit risk to any other counterparty
did not exceed 5% of gross monetary assets at any time during the year.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The credit risk on liquid funds and
derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating
agencies.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><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><i>Liquidity risk and risk tables </i></b>- 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">(In thousands of US&#160;dollars)</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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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">2024</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">2023</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: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify; padding-left: 9pt">Bank loans credit lines</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">300,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">200,000</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: 9pt">Draw 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">216,927</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">166,408</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; padding-left: 9pt">Undrawn balances</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">83,073</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">33,592</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of derivative financial instruments. [Refer: Derivatives [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract</td>
</tr>
<tr>
<td style="padding-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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>47
<FILENAME>R30.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsAbstract', window );"><strong>Financial Information by Segments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory', window );">Financial information by segments</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>24.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Financial
information by segments</b></span></td>
</tr></table>


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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company analyses its information
by region, due to the operational structure and the organization of its business. Information used for making decisions is based on such
regions. The Company&#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 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 Pindamonhangaba, 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.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="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>Year ended December 31, 2024</b></span></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="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 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">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Eliminations<br/> between<br/> 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="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="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#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: justify">&#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="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">$</td><td style="width: 9%; text-align: right">19,529,921</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">92,215</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">14,035,536</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;</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">33,657,672</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; 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">(15,168,258</td><td style="padding-bottom: 1pt; 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">(212,771</td><td style="padding-bottom: 1pt; 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">(10,651,722</td><td style="padding-bottom: 1pt; text-align: left">)</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">(26,032,751</td><td style="padding-bottom: 1pt; 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">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-align: left">Gross profit (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,361,663</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(120,556</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,383,814</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,624,921</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">Administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(996,915</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(477,245</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,128,351</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">(2,602,511</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">Other income (expenses), net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">329,915</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(750,518</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">699,286</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">278,683</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 income and dividends</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,686,870</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-15">-</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">1,686,870</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">Interest expense Loss on financial instruments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,972</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(5,705</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(422,358</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">422,358</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,733</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; 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">5,557,126</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(737</td><td style="padding-bottom: 1pt; 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">227,122</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(227,122</td><td style="padding-bottom: 1pt; 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">5,556,389</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: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Income (loss) before income taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,940,631</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,354,761</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,759,513</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">195,236</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,540,619</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; 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">1,135,674</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(81,401</td><td style="padding-bottom: 1pt; 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">1,005,850</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <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">2,060,123</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">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-align: left; 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">9,804,957</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">(1,273,360</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,753,663</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">195,236</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">10,480,496</td><td style="padding-bottom: 4pt; 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-align: left">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">623,556</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">179,732</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">263,094</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,066,382</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">50,325,892</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,740,818</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17,699,144</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(4,435,253</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">73,330,601</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">4,192,751</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,168,335</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,130,556</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(4,435,253</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14,056,389</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">194,940</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(695</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,932,717</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,126,962</td><td style="text-align: left">&#160;</td></tr>
  </table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#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">Year ended December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="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">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Eliminations<br/> between<br/> 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="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="text-align: left">&#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: justify">&#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: 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">24,777,369</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,417,219</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">13,944,660</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">41,139,248</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; 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">(17,937,267</td><td style="padding-bottom: 1pt; 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">(3,398,928</td><td style="padding-bottom: 1pt; 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">(9,763,911</td><td style="padding-bottom: 1pt; text-align: left">)</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">(31,100,106</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Gross profit (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,840,102</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(981,709</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,180,749</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,039,142</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">Administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(970,482</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(291,552</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,055,024</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">(2,317,058</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Other income (expenses), net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16,319</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(309,117</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">173,252</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(119,546</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Interest income and dividends</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">931,866</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">82,224</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-16">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(82,224</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">931,866</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Interest expense Loss on financial instruments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(89,293</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(146,592</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(122,921</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">269,513</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(89,293</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; 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">(2,430,781</td><td style="padding-bottom: 1pt; 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">(219</td><td style="padding-bottom: 1pt; 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">(181,424</td><td style="padding-bottom: 1pt; 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">181,424</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,431,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Income (loss) before income taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,297,731</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,646,965</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,994,632</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">368,713</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,014,111</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; 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">1,234,278</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(144,630</td><td style="padding-bottom: 1pt; 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">650,350</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">1,739,998</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">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; 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">$</td><td style="border-bottom: Black 4pt double; text-align: right">3,063,453</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(1,502,335</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,344,282</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">368,713</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">4,274,113</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">618,445</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">155,794</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">261,005</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,035,244</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">Total assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">43,890,081</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,069,596</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,203,408</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(4,375,473</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">66,787,612</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Total liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,912,766</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,602,653</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,842,201</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(4,375,473</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16,982,147</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Acquisitions of property, plant and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">210,422</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(350,360</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,632,611</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,492,673</td><td style="text-align: left">&#160;</td></tr>
  </table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#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">Year ended December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="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">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Eliminations<br/> between<br/> 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="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="text-align: left">&#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: justify">&#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: left; text-indent: -0.125in; padding-left: 0.125in">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">30,914,890</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">5,867,193</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">17,377,164</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;</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">54,159,247</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in">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">(21,575,758</td><td style="padding-bottom: 1pt; 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">(5,764,239</td><td style="padding-bottom: 1pt; 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">(12,343,864</td><td style="padding-bottom: 1pt; text-align: left">)</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">(39,683,861</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-indent: -0.125in; padding-left: 0.125in">Gross profit (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,339,132</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">102,954</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,033,300</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14,475,386</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; text-indent: -0.125in; padding-left: 0.125in">Administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,096,330</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(286,611</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,618,151</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">544,392</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,456,700</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Other income (expenses), net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(71,202</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,015,586</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">140,205</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,012,744</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">71,845</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; text-indent: -0.125in; padding-left: 0.125in">Interest income and dividends</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">415,704</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">30,175</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">445,879</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(485</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(55,867</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(383,646</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">383,646</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(56,352</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: -0.125in; padding-left: 0.125in">Loss on financial instruments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(778,649</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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(778,649</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in">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">(540,770</td><td style="padding-bottom: 1pt; 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">(58</td><td style="padding-bottom: 1pt; 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">(60,625</td><td style="padding-bottom: 1pt; 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">60,625</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(540,828</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-indent: -0.125in; padding-left: 0.125in">Income (loss) before income taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,267,400</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">806,179</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,111,083</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(24,081</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,160,581</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; padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in">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">2,565,834</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">88,679</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">645,009</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <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">3,299,522</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; padding-bottom: 4pt; text-indent: -0.125in; padding-left: 0.125in">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">4,701,566</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">717,500</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,466,074</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">(24,081</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">7,861,059</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-indent: -0.125in; padding-left: 0.125in">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">627,078</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">236,601</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">253,193</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,116,872</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Total assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">44,025,917</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,930,111</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14,149,332</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,472,457</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">67,632,903</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; text-indent: -0.125in; padding-left: 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-indent: -0.125in; padding-left: 0.125in">Total liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,375,028</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,243,113</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,492,843</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,472,457</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19,638,527</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; text-indent: -0.125in; padding-left: 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-indent: -0.125in; padding-left: 0.125in">Acquisitions of property, plant and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">151,783</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">252,116</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,292,586</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,696,485</td><td style="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_DisclosureOfEntitysReportableSegmentsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for operating segments.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Section Disclosure<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;doctype=Standard&amp;dita_xref=IFRS08_g20-24_TI<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022: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_DisclosureOfOperatingSegmentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfOperatingSegmentsAbstract</td>
</tr>
<tr>
<td style="padding-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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>48
<FILENAME>R31.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesAbstract', window );"><strong>Contingencies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesExplanatory', window );">Contingencies</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>25.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Contingencies</b></span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As of December 31, 2023, the Company
has the following contingencies:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">California Department
of Toxic Substances Control</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On September 2002, the Department of
Toxic Substances Control (DTSC) inspected PS facilities based on an alleged complaint from neighbors due to PS&#8217;s excavating to recover
scrap metal on its property and on a neighboring property, which PS rents from a third party (BNSF Railway). In this same month, DTSC
issued an enforcement order of imminent and substantial endangerment determination, which alleges that certain soil piles, soil management
and metal recovery operations may cause an imminent and substantial danger to human health and the environment; consequently, DTSC sanctioned
PS for violating Hazardous Waste Control Laws in the State of California and imposed the obligation to remedy the site. On July 26, 2004,
in an effort to continue with this order, DTSC filed against PS a Complaint for Civil Penalties and Injunctive Relief in San Diego Superior
Court. On July 26, 2004, the court issued a judgment, whereby PS was obligated to pay USD$ 0.2 million, which has been paid.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On June 6, 2010, the DTSC and the San
Diego Department of Environmental Health (DEH) inspected the facilities of PS, in response to a general complaint. On August 10, 2010
DTSC and DEH conducted a second inspection and found seven infractions. The DEH is satisfied with the compliance of PS on those issues;
however, on October 19, 2010 the technical division of the DTSC recommended to the legal division of DTSC that it impose significant penalties.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The land remediation was suspended at
the beginning of 2011 due to the inefficiency of the process, which was verified by several studies. As an alternative, once the necessary
permits were obtained from the authorities in Mexico, the Mexicali plant began the process of importing non-RCRA soil for final disposal
in a secure landfill based in Nuevo Leon State. This landfill is deposited after the separation of the metal content, which is used as
raw material in the melting process. PS has completed the shipment of non-RCRA soil for final disposal in Nuevo Leon State.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The disposition of a stack estimated
at 8,000 tons of material classified RCRA (hazardous for Federal purposes) was also considered for shipment to Mexico. The process began
in early 2013, but the response from the authorities was slow. Therefore, on April 9, 2015, a letter from the California Attorney General
Department of Justice (Attorney General) was received where PS is required to, in the absence of obtaining permission from the Mexican
authorities; present a program for transport the pile of contaminated soil classified as RCRA to an authorized confinement in the United
States at the latest on April 22, 2015. This letter warned that PS must ship the RCRA soil no later than July 9, 2015, or risk DTSC proceeding
with a civil lawsuit seeking the maximum amount of fines established by law and corresponding legal redress.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On April 21, 2015, PS sent a letter
to the Attorney General explaining that the authorities in Mexico had not denied permission to the Company but had simply requested that
it present its application in a different format, which had already been presented and reviewed by the authority on April 17, 2015.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On July 23, 2015, the Attorney General
denied the extension requested by PS and demanded the immediate shipments of the RCRA stack to an authorized landfill. PS began transporting
RCRA soil on July, 29, 2015, and completed removal of the RCRA stack by September 12, 2015 with a total of 3,000 metric tons.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On January 5, 2016, the Attorney General
and PS stipulated to filing a &#8220;final judgment and order on consent&#8221; or Consent Judgment in San Diego Superior Court. The parties
negotiated the Consent Judgment, which includes the following terms:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><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: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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">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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">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, on May 31, 2022. No litigation
was filed against the DTSC approval which is now final.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On December 6, 2022, the DTSC sent a
letter requesting a preliminary study and a work plan implementation schedule, both documents were delivered on February 3, 2023. DTSC
has not responded to either document.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On January 13, 2023, BNSF Railway issued
a contract termination notice to PS, notifying BNSF&#8217;s unilateral termination of two lease contracts with PS which ended on February
12 and 22, 2023, through its legal counsel informed PS that no longer has access to BNSF Railway property. DTSC is entering into a voluntary
agreement with BNSF to implement a work plan.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">March 7, 2023, PS became aware that
DTSC entered into a voluntary agreement with BNSF to implement the IM workplan on BNSF property.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">We are informed that BNSF performed
the IM workplan under DTSC&#8217;s supervision.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On June 29, 2023, BNSF filed suit against
PS in the Southern District of California. (See <i>BNSF Railway Company v. Pacific Steel, Inc.</i>, 23CV1202 BEN KSC, United States District
Court, Southern District of California.) BNSF&#8217;s complaint alleges causes of action for specific performance, breach of contract,
breach of implied covenant of good faith and fair dealing, express contractual indemnity, nuisance, trespass, negligence, waste, equitable
and implied indemnity, contribution under the Hazardous Substances Account Act, contribution under federal common law, and declaratory
relief.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On December 6, 2024, SCS Engineers submitted
a Draft Corrective Measures Study Report to DTSC in compliance with Section 8.5 and Attachment 4 of the 2004 Corrective Action Consent
Agreement (CACA), and the October 10, 2023, DTSC letter conditionally approving the Corrective Measures Study Workplan.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">As of the date of these consolidated
financial statements, we cannot estimate the costs of implementing the work plan of the provisional measures due to the uncertainty of
whether BNSF or PS will implement the work and the DTSC authorizations to whom they designate and their approval date.</p><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b.</span></td> <td> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As is the case with most steel manufacturers in the United States of
America, Republic could incur significant expenses related to environmental matters in the future, including those arising from environmental
compliance activities and remediation resulting from historical waste management practices at Republic's facilities. The reserve created
at 31 December 2024 and 2023 to cover probable environmental liabilities as well as compliance activities amounts to USD $ 2.5 million,
and USD $ 2.5 respectively. The reserve includes the direct costs of remediation efforts and post-remediation follow-up costs that are
expected to be paid after corrective actions have been completed. The short-term and long-term portions of the environmental reserve at
31 December 2023 and 2022 of USD $ 1.0 and 1.0 million, respectively, are included in other accounts payable and accrued short-term and
long-term liabilities, respectively, in the consolidated statement of financial position.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 6, 2023, The US EPA and the Company entered into a Consent Decree whereby the company is required to install certain emission controls at the Canton facility, conduct compliance testing and implement related monitoring and record keeping. Civil penalties of $990.00</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In December 2023, the U.S. EPA assessed a $700,000 civil penalty on the Company related to violations of the U.S. Clean Water Act. Such penalty has been accrued in the other accrued expenses in the accompanying consolidated balance sheet as of December 31, 2023.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These penalties have been recorded as of December 31, 2023.</p></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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">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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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">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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p>

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

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">h.</span></td>
    <td>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. &#160;</td></tr>
  </table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in">i. &#160;</td> <td style="text-align: justify"><p style="margin-top: 0; margin-bottom: 0">On August 19, 2022, the Steelworkers Pension Trust filed suit against the Company in Pennsylvania Federal Court alleging the Company failed to pay the amount of certain monthly pension contributions to the Steelworkers Pension Trust. On January 4, 2023, the Pennsylvania Federal Court issued a decision in favor of the Steelworkers Pension Trust in the amount of $1,274,075, the company continued to defend its position and made two payments of USD $1,474,049.00 each, also allowing the SPT to request additional amounts for unpaid contributions.</p> <p style="margin-top: 0; margin-bottom: 0">&#160;</p> <p style="margin-top: 0; margin-bottom: 0">Derived from the above, the Company, as of December 31, 2023, recognized a provision for USD $8,345,769.</p></td></tr> <tr style="vertical-align: top"> <td>&#160;</td> <td>&#160;</td> <td style="text-align: justify">&#160;</td></tr> <tr style="vertical-align: top"> <td>&#160;</td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">j.</span></td> <td style="text-align: justify"><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. </span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Republic also received an appraisal
notice dated December 11, 2020 for $1,631,827 (including interest of $339,885) covering the period January 1, 2014 to September 30, 2018.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company does not agree with the evaluations in their entirety and
has filed a Petitions for Reassessment on January 30, 2017, February 9, 2022 and in September 2022 appealing the assessments to 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; no ruling has been obtained on any of these appeals.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.65pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">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
2024, 2023 or 2022 that recognizes the evaluation or any estimated amount of liquidation.</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_DisclosureOfContingentLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfContingentLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-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_DisclosureOfContingentLiabilitiesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of contingent liabilities. [Refer: Classes of contingent liabilities [domain]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 86<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=37&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_86&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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>R32.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CapitalCommitmentsAbstract', window );"><strong>Commitments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfCommitmentsExplanatory', window );">Commitments</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>26.</b></span></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: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify">&#160;</td> <td style="width: 0.25in; text-align: justify"><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">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 2022, 2021 and 2020 for USD $ 0.6 million, USD$ 1.2 million and USD $ 1.1 million, respectively.</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"> <td style="text-align: justify">&#160;</td> <td style="text-align: justify"><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">On February 22, 2018, a 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. By August 2023 there is an optimal production mix of corrugated rebar and light structures. Naturally, the COVID pandemic delayed significantly the process. USD $25.5 million from budget has already been spent.</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">&#160;</td> <td style="text-align: justify">&#160;</td> <td style="text-align: justify">&#160;</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">&#160;</td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 20, 2020, we purchased the Itauna plant by Cia. Sider&#250;rgica de Espirito Santo, S.A. to Compa&#241;ia Itaunense Energia y Participacoes Inmueble y Equipo Inmueble, located on Rua Clara Chaves at villa Santa Maria, Itauna city, committing to pay R$ 4.0 million reais per month, up to a total value of R$ 105.0 million reais, such payments have to be made until June 2022.</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"> <td style="text-align: justify">&#160;</td> <td style="text-align: justify"><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">In Brazil, contracts have been made for the purchase of electric energy in a general way and are distributed among the plants in Brazil, these contracts have different terms as of June 30, 2023 the supplier NEWCOM with an amount of R$ 9.48 million, the supplier ENEL with an amount of R$ 17.05 million, with a termination date of December 31, 2023 the following suppliers NEWCOM with an amount of R$ 33.9 million, and AMERICA with an amount of R$ 16.5 million.</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"> <td style="text-align: justify">&#160;</td> <td style="text-align: justify">&#160;</td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">With CESP/AUREN we have three purchase agreement for R$ 4.336 million, 4.021 million, 3.981 million with a termination date on December 31, 2024, 2025 and 2026 respectively. With EN EL TRADING BRASIL S.A. six contracts, two per year with a value of R$ 101.4 million, 90.0 million, 90.9 million with a termination date on December 31, 2024, 2025 and 2026 respectively. With AES three contracts, one per year with a value of R$ 60.1 million, 56.3 million, 59.9 million with a termination date on December 31, 2024, 2025 and 2026 respectively.</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"> <td style="text-align: justify">&#160;</td> <td style="text-align: justify">&#160;</td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For our facilities in Brazil, the following suppliers are: continues to hold power purchase agreements with different termination dates as of December 31, 2024 with the supplier Newcom for R$ 24.9 million, with AM&#201;RICA for R$ 16.5 million, with SQUADRA for R$ 12.66 million and R$ 7.68 million with a termination date of December 2025.</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_CapitalCommitmentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CapitalCommitmentsAbstract</td>
</tr>
<tr>
<td style="padding-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_DisclosureOfCommitmentsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of commitments.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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>50
<FILENAME>R33.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract', window );"><strong>Subsequent Events [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory', window );">Subsequent events</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><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>27.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Subsequent
events</b></span></td>
</tr></table>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Our Company actively participates in
the investigation of trade practices in Mexico and other countries to avoid, to the extent possible, the imposition of tariffs on its
products. On June 24, 2019, the preliminary dumping tariff of 3.65% was published for the period from November 1, 2016, to October 31,
2017, which was imposed on rebar exports to the United States of America. On February 25, 2020, Customs and Border Protection issued a
assessment to the Company for USD $1.4 million, applying a rate of 69.07%, different from the 3.65% rate, based on an error in the dollar
sales value reported in the database submitted by Greenberg Trauring during the administrative review conducted by the DOC. The case remains
open to date, with the assessments pending.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">On January 16, 2020, the preliminary
dumping tariff of 6.75% for the period from November 1, 2017, to October 31, 2018, was published. This tariff was imposed on rebar exports
to the United States of America; however, it was reduced to 1.46%, given the nearly unobserved result of the physical inspection conducted
at the San Luis Potos&#237; plant. The Company made a payment of USD $208,000 in September 2021.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">By order of the United States Department
of Commerce (DOC), the Company did not participate in the review corresponding to the period from November 1, 2018, to October 31, 2019.
The dumping rate established was 4.93, published in September 2021, for which the Company made a payment of USD $189,000 on March 30,
2022.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">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. On June 1, 2022, it was ratified as the final
result. On June 22, 2022, the Company decided to challenge this result before the Court of International Trade (CIT). On April 25, 2024,
the Court of International Trade remanded the final results to Commerce to (1) reopen the administrative review file to accept the Company&#8217;s
submission of information rejected by the DOC on October 18, 2021, on the grounds that it was submitted untimely and to request additional
information as needed, and (2) conduct a new analysis to determine whether the application of the 66.7% rate is justified. In the final
remand resolution published on November 21, 2024, as a result of the reopening, the DOC calculated a new dumping margin for the Company
at a final and definitive rate of 0.00%. Consequently, the Company is released from its duties on exports for that period. On December
7, 2022, the U.S. Department of Commerce (DOC) published a preliminary antidumping rate of 6.35% for the Company&#8217;s rebar producers
and exporters for the period from November 1, 2020, to October 31, 2021. The Company&#8217;s final antidumping rate was 5.93%, published
by the DOC on August 9, 2023.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">By order of the U.S. Department of
Commerce (DOC), the Company did not participate in the review for the period from November 1, 2021, to October 31, 2022. On November 8,
2023, the DOC published a preliminary dumping rate of 2.88% for the Company&#8217;s rebar exports. On May 10, 2024, the DOC published
the final result of 2.11%.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">By order of the United States Department
of Commerce (DOC), the Company did not participate in the review corresponding to the period from November 1, 2022 to October 31, 2023.
On December 2, 2024, the DOC published the preliminary dumping rate of 8.88% on the Company&#8217;s rebar exports. The final dumping rate
result is estimated to be presented in June 2025.</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for events after the reporting period.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Section Disclosure<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=10&amp;code=ifrs-tx-2024-en-r&amp;doctype=Standard&amp;dita_xref=IAS10_g17-22_TI<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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_DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract</td>
</tr>
<tr>
<td style="padding-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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>51
<FILENAME>R34.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_StatementOfFinancialPositionAbstract', window );"><strong>Consolidated Financial Statements Issuance [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory', window );">Consolidated financial statements issuance</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>28.</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 18.2pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">These consolidated financial statements have been issued on March 12,
2025 by C.P. Sergio 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.</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of information about separate financial statements.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Section Disclosure<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2024-en-r&amp;doctype=Standard&amp;dita_xref=IAS27_g15-17_TI<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Section Objective<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;doctype=Standard&amp;dita_xref=IFRS12_g1-4_TI<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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_StatementOfFinancialPositionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_StatementOfFinancialPositionAbstract</td>
</tr>
<tr>
<td style="padding-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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>52
<FILENAME>R35.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Insider Trading Policies and Procedures<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ecd_InsiderTradingPoliciesProcLineItems', window );"><strong>Insider Trading Policies and Procedures [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="Show.showAR( this, 'defref_ecd_InsiderTrdPoliciesProcAdoptedFlag', window );">Insider Trading Policies and Procedures Adopted</a></td>
<td class="text">false<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ecd_InsiderTradingPoliciesProcLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-K<br> -Number 229<br> -Section 408<br> -Subsection b<br> -Paragraph 1<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Section 16<br> -Subsection J<br> -Paragraph a<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ecd_InsiderTradingPoliciesProcLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ecd_</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_ecd_InsiderTrdPoliciesProcAdoptedFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-K<br> -Number 229<br> -Section 408<br> -Subsection b<br> -Paragraph 1<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Section 16<br> -Subsection J<br> -Paragraph a<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ecd_InsiderTrdPoliciesProcAdoptedFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ecd_</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>53
<FILENAME>R36.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cybersecurity Risk Management and Strategy Disclosure<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems', window );"><strong>Cybersecurity Risk Management, Strategy, and Governance [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="Show.showAR( this, 'defref_cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock', window );">Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Risk Management and Strategy</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We maintain a comprehensive
process for assessing, identifying and managing material risks from cybersecurity threats including risks relating to disruption of business
operations or financial reporting systems, intellectual property theft; fraud; extortion; harm to employees or customers; violation of
privacy laws and other litigation and legal risk; and reputational risk, as part of our overall risk management system and processes.</p><p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin: 0pt 0; text-align: justify">Our cybersecurity risk management processes include
the following:</p><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Conforming our cyber practices to internationally established cybersecurity frameworks. Our information systems processes and practices are aligned with established frameworks, such as COBIT, developed by ISACA for the governance and management of information technology. Additionally, we are in the process of implementing the NIST Cybersecurity Framework to further enhance our security posture.</span></td></tr>
  </table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.5in">&#160;</td> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Utilizing material components in our cybersecurity framework, such as employing multifactor authentication for accessing security consoles, ensuring an additional layer of protection. We have implemented next-generation firewalls and integrated vulnerability testing with our antivirus solution to enhance overall system security. Furthermore, we have deployed both software and hardware backup solutions to safeguard data. In addition, we utilize identity and brand protection services, which include continuous web monitoring to detect and prevent fraudulent activities, such as fake websites aimed at impersonation.</span></td></tr> </table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Involving a six person team responsible for day-to-day cybersecurity related matters, including local IT Managers who are granted access to cybersecurity devices and consoles, ensuring hands-on management and control. Additionally, we maintain agreements with hardware and software providers to support our IT infrastructure. We have implemented a comprehensive Business Continuity Management Plan, which includes an Incident Management Plan, a Business Continuity Plan, and a Disaster Recovery Plan. As part of our documentation process, we utilize Business Impact Analysis questionnaires that outline critical activities, involved teams, and necessary resources. Furthermore, we maintain a Risk Matrix specifically designed to support business continuity efforts.</span></td></tr>
  </table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Conducting annual cybersecurity awareness training for employees involved in our systems. Each year, we hold a meeting with critical departments within the organization to conduct tests of our Disaster Recovery Plan and Business Continuity Plan. During these sessions, we review and update our Risk Matrix to ensure it reflects any changes or new risks. We also emphasize the importance of email security, particularly in identifying and preventing phishing attacks. Teams receive training on their specific roles, participate in the tests, collect all relevant information related to the exercise, and conclude with a debrief meeting to discuss results and formulate action plans for improvement.</span></td></tr>
  </table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Maintaining a robust incident response plan, which is activated when a critical event occurs, is essential to ensuring business continuity and minimizing disruption. Based on our Disaster Recovery Plan, our Incident Management Committee convenes to execute the action plan. The team gathers in the Crisis Room, where all members are briefed on the situation and the necessary steps for responding and communicating with the broader organization. Our IT team conducts a thorough analysis and implements the required actions to resolve or mitigate the issue, while a communication coordinator ensures timely updates are delivered as per the agreed schedule. The escalation process follows the established resolution matrix, ensuring that issues are addressed according to their severity. This Committee remains in charge of managing all steps until the incident is fully resolved and closed.</span></td></tr>
  </table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Regularly reviewing, testing, updating, and approving cybersecurity processes by conducting penetration testing, vulnerability scanning, and attack simulations is a key part of our security strategy. Our IT team has access to firewall and endpoint security systems to review logs and ensure all applications remain up-to-date. In accordance with our support policy, third-party partners are also authorized to perform these tasks. They assist in reviewing incidents and coordinating the scheduling of updates or new releases to ensure our systems are continuously protected and optimized.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We also engage third-party
experts to evaluate the structure and test the effectiveness of our processes, as well as to provide ongoing training. Our cybersecurity
risk management processes extend to the oversight and identification of cybersecurity risks associated with our use of third-party service
providers. Our risk management program includes continuous monitoring, assessments, and compliance with industry best practices to mitigate
potential vulnerabilities.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We maintain technical support
agreements with service providers that cover essential aspects such as software licensing, configuration, upgrades, and necessary changes,
supplementing any internal training initiatives. In addition, have implemented a comprehensive Business Continuity Management Plan, developed
in collaboration with a third-party service provider, and supported by both internal and external audits, in coordination with our legal
team.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Both our purchasing and IT
departments regularly evaluate the competency and qualifications of third-party partners. These providers are required to demonstrate
high levels of expertise and hold relevant technical certifications.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our business strategy, results
of operations, and financial condition have not been materially affected by cybersecurity threats, including previous cybersecurity incidents.
However, we cannot provide assurance that such risks, or any future material cybersecurity incidents, will not have a significant impact
in the future.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">For instance, in 2021, one
of our branch offices experienced a ransomware attack that targeted Microsoft Windows servers. Although this incident did not materially
affect our operations, as the servers were quickly restored from backups and our ERP system remained functional throughout, it underscores
the potential risks. The action plan involved isolating each affected server for a comprehensive inspection and cleanup, followed by the
full replacement of our perimeter and endpoint security solutions before the servers were brought back online. While we successfully mitigated
the immediate risk, this event illustrates the importance of continued vigilance, as future incidents may not be as contained or without
impact.</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="Show.showAR( this, 'defref_cyd_CybersecurityRiskManagementProcessesIntegratedTextBlock', window );">Cybersecurity Risk Management Processes Integrated [Text Block]</a></td>
<td class="text">We have implemented next-generation firewalls and integrated vulnerability testing with our antivirus solution to enhance overall system security<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cyd_CybersecurityRiskManagementProcessesIntegratedFlag', window );">Cybersecurity Risk Management Processes Integrated [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="Show.showAR( this, 'defref_cyd_CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag', window );">Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]</a></td>
<td class="text">true<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock', window );">Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Text Block]</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our business strategy, results
of operations, and financial condition have not been materially affected by cybersecurity threats, including previous cybersecurity incidents.
However, we cannot provide assurance that such risks, or any future material cybersecurity incidents, will not have a significant impact
in the future.</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="Show.showAR( this, 'defref_cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag', window );">Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [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="Show.showAR( this, 'defref_cyd_CybersecurityRiskBoardOfDirectorsOversightTextBlock', window );">Cybersecurity Risk Board of Directors Oversight [Text Block]</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Governance</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Board of Directors and Management</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Board of Directors holds
primary responsibility for overseeing risks related to cybersecurity threats. To fulfill this responsibility, the board is regularly advised
by outside counsel on best practices for cybersecurity oversight and improvement, as well as on material legal and legislative developments
in this area. Additionally, the Audit Committee is specifically charged with overseeing data privacy and cybersecurity risks. Management
keeps the board informed through updates on strategic key indicators, ongoing cybersecurity initiatives, and significant incidents, including
their potential impact on the organization. Members of the board remain actively engaged and stay informed of the rapidly evolving cyber
threat landscape to ensure the company is prepared to address emerging risks.</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="Show.showAR( this, 'defref_cyd_CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock', window );">Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]</a></td>
<td class="text">The Board of Directors holds
primary responsibility for overseeing risks related to cybersecurity threats<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cyd_CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag', window );">Cybersecurity Risk Management Positions or Committees Responsible [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="Show.showAR( this, 'defref_cyd_CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock', window );">Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]</a></td>
<td class="text">Additionally, the Audit Committee is specifically charged with overseeing data privacy and cybersecurity risks. Management
keeps the board informed through updates on strategic key indicators, ongoing cybersecurity initiatives, and significant incidents, including
their potential impact on the organization<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cyd_CybersecurityRiskBoardOfDirectorsOversightTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-K<br> -Section 106<br> -Subsection c<br> -Paragraph 1<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Section 16K<br> -Subsection c<br> -Paragraph 1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cyd_CybersecurityRiskBoardOfDirectorsOversightTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cyd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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_cyd_CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-K<br> -Section 106<br> -Subsection c<br> -Paragraph 2<br> -Subparagraph i<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Section 16K<br> -Subsection c<br> -Paragraph 2<br> -Subparagraph i<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cyd_CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cyd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>i: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_cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-K<br> -Section 106<br> -Subsection b<br> -Paragraph 1<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Section 16K<br> -Subsection b<br> -Paragraph 1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cyd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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_cyd_CybersecurityRiskManagementProcessesIntegratedFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-K<br> -Section 106<br> -Subsection b<br> -Paragraph 1<br> -Subparagraph i<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Section 16K<br> -Subsection b<br> -Paragraph 1<br> -Subparagraph i<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cyd_CybersecurityRiskManagementProcessesIntegratedFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cyd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>i: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_cyd_CybersecurityRiskManagementProcessesIntegratedTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-K<br> -Section 106<br> -Subsection b<br> -Paragraph 1<br> -Subparagraph i<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Section 16K<br> -Subsection b<br> -Paragraph 1<br> -Subparagraph i<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cyd_CybersecurityRiskManagementProcessesIntegratedTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cyd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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_cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-K<br> -Section 106<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Section 16K<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cyd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>i: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_cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-K<br> -Section 106<br> -Subsection b<br> -Paragraph 2<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Section 16K<br> -Subsection b<br> -Paragraph 2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cyd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>i: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_cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-K<br> -Section 106<br> -Subsection b<br> -Paragraph 2<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Section 16K<br> -Subsection b<br> -Paragraph 2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cyd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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_cyd_CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-K<br> -Section 106<br> -Subsection c<br> -Paragraph 1<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Section 16K<br> -Subsection c<br> -Paragraph 1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cyd_CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cyd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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_cyd_CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-K<br> -Section 106<br> -Subsection c<br> -Paragraph 2<br> -Subparagraph ii<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Section 16K<br> -Subsection c<br> -Paragraph 2<br> -Subparagraph ii<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cyd_CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cyd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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_cyd_CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-K<br> -Section 106<br> -Subsection b<br> -Paragraph 1<br> -Subparagraph iii<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Section 16K<br> -Subsection b<br> -Paragraph 1<br> -Subparagraph iii<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cyd_CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cyd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>i: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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>54
<FILENAME>R37.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory', window );">Conversion of foreign subsidiaries financial statements</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in; text-align: justify"><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>- The functional and reporting currency of the Company is the Mexican peso ($). The financial statements of foreign subsidiaries were translated to Mexican pesos in accordance with International Accounting Standard (IAS) 21, <i>The Effects of Changes in Foreign Exchange Rates</i>. Under this standard, the first step to convert financial information from operations abroad is the determination of the functional currency. The functional currency is the currency of the primary economic environment of the foreign operation or, if different, the currency that mainly impacts its cash flows.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The U.S. dollar (US Dollar or USD$)
was considered as the functional currency of all the U.S. subsidiaries and Brazilian real for subsidiaries established in Brazil; therefore,
the financial statements of these subsidiaries abroad were converted to Mexican pesos applying:</p><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The conversion differences are carried
directly to the consolidated statements of comprehensive income as other comprehensive income under the caption translation effects of
foreign subsidiaries.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Relevant exchange rates used in the
conversion of the financial statements of foreign subsidiaries were as follows (Mexican pesos per one U.S. dollar):</p><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: justify; text-indent: -5.4pt; padding-left: 5.4pt">Current exchange rate as of December 31, 2024</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">20.51</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -5.4pt; padding-left: 5.4pt">Current exchange rate as of December 31, 2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16.89</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">Average exchange rate for the year ended December 31, 2024 (*)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18.30</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Average exchange rate for the year ended December 31, 2023 (*)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17.77</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: -5.4pt; padding-left: 5.4pt">Current exchange rate as of May 12, 2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19.56</td><td style="text-align: left">&#160;</td></tr>
  </table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"></td> <td style="width: 0.25in; text-align: justify"><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><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory', window );">Business combinations</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"></td> <td style="width: 0.25in; text-align: justify"><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>- 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">At the date of acquisition, the identifiable
assets acquired and the liabilities assumed are recognized at their fair value, except:</p><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Any excess of the cost of acquisition
for the Group&#8217;s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the associated
company recognized at the date of acquisition is recognized as goodwill. Goodwill is included in the carrying amount of the investment
and is assessed for impairment annually. Any excess of the Group&#8217;s interest in the net fair value of the assets, liabilities and
contingent liabilities over the cost of acquisition, after the reassessment, is immediately recognized in profit and loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">When the consideration transferred
by the Company in a business combination includes assets or liabilities resulting from a contingent consideration arrangement, the contingent
consideration is measured at its acquisition-date fair value and later adjustments to the consideration are recognized against goodwill,
providing that it has arisen from reliable information on the fair value at the acquisition date and occur during the &#8216;measurement
period&#8217; (which cannot exceed one year from the acquisition date). All other subsequent adjustments are recognized in profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The subsequent accounting for changes
in the fair value of the contingent estimates that do not qualify as measurement period adjustments depends on how the contingent consideration
is classified. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates. Contingencies classified
as assets or liabilities are remeasured at subsequent reporting dates in accordance with IAS 37, <i>Provisions, Contingent Liabilities
and Contingent Assets</i>, as appropriate, with the corresponding gain or loss being recognized in profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">When a business combination is achieved
in stages, the Company&#8217;s previously held equity interest in the acquiree is remeasured to fair value at the acquisition date (i.e.
the date when the Company obtains control) and the resulting gain or loss, if any, is recognized in profit or loss. Amounts arising from
interests in the acquiree prior to the acquisition date that have been previously recognized in other comprehensive income (loss) are
reclassified to profit or loss where such treatment would be appropriate if that interest were disposed of.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">If the initial accounting for a business
combination is incomplete by the end of the reporting period in which the combination occurs, the Company reports provisional amounts
for the items for which the accounting is incomplete. Those provisional amounts are adjusted during the measurement period, or additional
assets or liabilities are recognized, to reflect new information obtained about facts and circumstances that existed at the acquisition
date that, if known, would have affected the amounts recognized at that date.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents', window );">Cash and cash equivalents and temporary investments</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"></td> <td style="width: 0.25in; text-align: justify"><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>- Cash consists of deposits in bank accounts that do not generate interest. Cash equivalents consist 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Temporary investments in equity instruments
are measured at the fair value prevailing at the date of the financial statements. Subsequent changes in the fair value are recognized
in profit or loss.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses', window );">Estimates for expected credit losses</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"></td> <td style="width: 0.25in; text-align: justify"><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>Estimates for expected credit losses</i></b> - 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><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories', window );">Inventories and cost of sales</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"></td> <td style="width: 0.25in; text-align: justify"><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>- 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. Which is recorded in the statement of financial position and it&#180;s counterpart account in administration expenses.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company classifies raw material
inventory in the Consolidated Statements of Financial Position based on its expected consumption period, presenting as long-term inventories
those which in accordance with historical data and production trends will not be consumed in the short-term (one year).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company classifies as long-term
inventory certain parts and rollers that, according to historical data and trends, showing that such inventories will not be consumed
in the short-term. The Company utilizes coke, a form of coal, as a raw material input to fuel its blast furnace which has been inactive
in Lorain, Ohio USA plant (see Note 9). The Company has 130,622 metric tons (MT) of coke inventory valued at 1,415 million Mexican pesos
(average of USD$ 528 /MT) on hand at December 31, 2024 and 130,622 MT of coke inventory valued at 1,249 million Mexican pesos (average
of USD$ 566/MT) on hand at December 31, 2023 that is classified as long-term in the accompanying Consolidated Statements of Financial
Position.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company follows the practice of
providing a reserve for slow-moving inventory, considering the total of products and raw materials (including coke) with a turnover above
one year, which is recorded in the statement of financial position and against account is the cost of sales.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The cost of sales of the Company includes
inventory costs, outbound freight charges, purchasing and receiving costs, inspection costs, and warehousing costs in cost of goods sold.
Vendor payment incentives are recorded as a reduction to cost of goods sold.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory', window );">Property, plant and equipment</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"></td> <td style="width: 0.25in; text-align: justify"><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 </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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">An item of property, plant and equipment
is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain
or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the
sales proceeds and the carrying amount of the asset and is recognized in profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The initial estimated useful lives
of the Company&#8217;s main assets are as follows:</p><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#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></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td>&#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">Buildings</td><td>&#160;</td>
    <td style="text-align: center">10 to 65</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Machinery and equipment</td><td>&#160;</td>
    <td style="text-align: center">5 to 40</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: justify">Transportation equipment</td><td style="width: 1%">&#160;</td>
    <td style="width: 11%; text-align: center">4</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Furniture, chattels and computer equipment</td><td>&#160;</td>
    <td style="text-align: center">3 to 10</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Repair and maintenance costs that significantly
increase productive capacity or extend the useful lives of existing plant and equipment are capitalized. Supplies, comprising of spare
parts and consumables for internal use are classified under property, plant and equipment and expensed as incurred in the manufacturing
process. All other repair and maintenance costs are expensed as incurred. Capital expenditures for projects that cannot be put into use
immediately are included in constructions and machinery in-progress. When constructions and machinery in-progress are completed, they
are transferred to depreciable assets.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory', window );">Leases</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"></td> <td style="width: 0.25in; text-align: justify"><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> - 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><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory', window );">Costs for loans</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"></td> <td style="width: 0.25in; text-align: justify"><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> - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Investment income earned on the temporary
investment of specific loans pending their expenditure on qualifying assets is deducted from the costs for loans eligible for capitalization.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">All other costs for loans are recognized
in profit or loss in the period in which they are incurred.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory', window );">Intangible assets</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"></td> <td style="width: 0.25in; text-align: justify"><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</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Expenditure on research activities
is recognized as an expense in the period in which it is incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">An internally-generated intangible
asset arising from development (or from the development phase of an internal project) is recognized if, and only if, all of the following
have been demonstrated:</p><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The amount initially recognized for
internally-generated intangible assets is the sum of the expenditure incurred from the date when the intangible asset first meets the
recognition criteria listed above. Where no internally-generated intangible asset can be recognized, development expenditure is recognized
in profit or loss in the period in which it is incurred. Subsequent to initial recognition, internally-generated intangible assets are
reported at cost less accumulated amortization and accumulated impairment losses, on the same basis as intangible assets that are acquired
separately.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Intangible assets acquired in a business
combination and recognized separately from goodwill are initially recognized at their fair value at the acquisition date (which is regarded
as their cost). Subsequent to initial recognition, intangible assets acquired in a business combination are reported at cost less accumulated
amortization and accumulated impairment losses, on the same basis as intangible assets that are acquired separately.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">An intangible asset is derecognized
on disposal, or when no future economic benefits are expected from use or disposal. Gains or losses arising from derecognition of an intangible
asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are recognized in profit or
loss.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForGoodwillExplanatory', window );">Goodwill</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><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 </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><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><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</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">An impairment loss is recognized immediately
in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation
decrease. Where an impairment loss subsequently reverses, the carrying amount of the asset (or a cash-generating unit) is increased to
the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would
have been determined had no impairment loss been recognized for the asset (or cash-generating unit) in prior years. For purposes of allocation
of goodwill when there is business combination will be distributed among each of the cash generating units of the acquiring entity, expected
synergy benefits. A reversal of an impairment loss is recognized immediately in profit or loss and allocated to the assets of that unit,
the carrying amount of an asset other than goodwill attributable to a reversal of an impairment loss of value shall not exceed the carrying
amount that would have been obtained if had not recognized an impairment loss in value for the asset in prior periods. Unless the related
asset is recognized at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The reversal of the impairment loss
is recorded on profit and loss, unless the corresponding asset recognizes a restated amount, in which case the reversal of the impairment
loss is treated as a restatement increase.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory', window );">Provisions</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><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>- 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The amount recognized as a provision
is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into account the
risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present
obligation, it&#180;s carrying amount is the present value of those cash flows.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory', window );">Retirement benefit cost</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>m.</b></span></td> <td> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Retirement benefit cost</i></b> - Contributions to termination benefit plans and defined contribution plans are recognized as expenses at the time employees have provided the services that entitle them to the contributions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The retirement benefit liability is determined considering the present value of the defined benefit obligation at the date of the statement of financial position. The remunerations included in the determination of this liability correspond to seniority premiums for retirement. Actuarial gains and losses are charged or credited to the results of the year. Both the retirement benefit liability and the corresponding net costs of the period are determined according to the projected unit credit method based on projected salaries, using for this purpose certain assumptions and hypotheses determined by independent actuaries.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The employee benefit obligations recognized in the consolidated statement of financial position represent the present value of the defined benefit obligation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Prior to the cessation of operations of the Republic plants, Republic operated a number of employee benefit plans. Contributions to these benefit plans were either contractually determined by the terms of a collective bargaining agreement with the United Steelworkers union or were under the terms of a defined contribution plan. Accordingly, the company paid fixed contributions to separate entities and included them in the expense of the period in which employees performed services that entitled them to benefits.</p></td></tr> </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory', window );">Earnings per share</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><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>- 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><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory', window );">Income taxes</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><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> - Income taxes represent the sum of the tax currently payable and deferred taxes.</span></td></tr> </table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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> - 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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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> - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The carrying amount of deferred tax
assets is reviewed at each balance sheet date and reduced by a valuation allowance to the extent that it is no longer probable that sufficient
taxable earnings will be available to allow all or part of the asset to be recovered.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Deferred tax assets and liabilities
are computed using the tax rates that are expected to apply in the period in which the liability is settled or the asset realized, based
on tax rates (and tax laws) that have been enacted or substantively enacted by the balance sheet date. The effects of changes in the statutory
rates are accounted for in the period that includes the enactment date. The measurement of deferred tax liabilities and assets reflects
the tax consequences that would follow from the manner in which the Company expects, at the reporting date, to recover or settle the carrying
amount of its assets and liabilities.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Deferred tax assets and liabilities
are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate
to income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities on a net
basis.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company follows the practice of
recognizing the benefit from the amortization of acquired or generated tax losses in current earnings that are amortized.</p><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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> - 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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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> - Interest on recoverable tax balances are presented in the consolidated statements of comprehensive income as interest income.</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory', window );">Foreign currencies transactions</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><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 transactions</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Exchange differences are recognized
in profit or loss in the period in which they arise except for:</p><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory', window );">Financial instruments</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><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</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Financial assets and financial liabilities
are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets
and financial liabilities are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate,
on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair
value through profit or loss are recognized immediately in profit or loss.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory', window );">Financial assets</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><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</i></b> - Financial assets are classified in accordance with IFRS 9 Financial Instruments (&#8220;IFRS 9&#8221;) into financial assets that are subsequently measured at amortized cost, at fair value through Other Comprehensive Income (OCI) or at fair value through profit or loss based on the Company&#8217;s business model for managing the financial assets and the contractual cash flow characteristics of the financial asset.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>Financial assets at amortized cost</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Financial assets are measured at amortized
cost when the objective of holding the financial assets is to obtain contractual cash flows, and the contractual terms of the financial
asset give rise on specified dates to cash flows that are only payments of principal and interest on the principal amount. Financial assets
are initially recognized at fair value plus transaction costs and subsequently recorded at amortized cost using the effective interest
rate method, with changes in carrying value recognized in the statement of income. They are included in current assets except for maturities
greater than 12 months from the closing date, which are included in non-current assets. The Group&#8217;s financial assets, measured at
amortized cost, are mainly presented as &#8220;Trade accounts and notes receivable&#8221;, &#8220;Other accounts and notes receivable&#8221;,
and &#8220;Accounts receivable from related parties&#8221; in the consolidated statement of financial position.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>Financial assets at fair value through
OCI</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">These are financial assets held for
the purpose of obtaining contractual cash flows and the sale of the financial assets, and the contractual terms of the financial asset
give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company&#8217;s investments in
certain equity instruments have been designated to be measured at fair value through OCI in accordance with MFRS 9. In connection with
this designation, any amount presented in OCI will not be transferred to the consolidated statement of income. Dividends on these equity
instruments are recognized in the consolidated statement of income when the right to pay the dividend is established, and it is probable
that such dividend will be paid to the Company.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>Financial assets at fair value through
profit or loss</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">These are financial assets held for
trading. A financial asset is classified in this category if it is acquired for the purpose of selling in the near term. Derivative financial
instruments are also included in this category unless they are designated as hedging instruments. Assets in this category are classified
as current assets if they are expected to be settled within 12 months, otherwise they are classified as non-current assets.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>Derecognition</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Group assesses the expected credit
losses associated with its financial assets recorded at fair value through OCI. The applicable impairment method depends on whether there
has been a significant increase in credit risk.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">For notes and trade receivables, the
Company applies a simplified approach permitted by MFRS 9, which requires that expected losses over the life of the asset be recognized
upon initial recognition of the notes and trade receivables</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory', window );">Financial liabilities</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%">&#160;</td> <td style="width: 0.25in; text-align: justify"><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</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Financial liability at fair value with
changes through profit or loss is a financial liability classified as held for trading or it is designated as at fair value with changes
through profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">A financial liability is classified
as held for trading if:</p><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">A financial liability other than a
financial liability held for trading may be designated as at fair value through profit or loss upon initial recognition if:</p><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: justify"><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><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory', window );">Derivative financial instruments</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><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</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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">These derivatives are initially recognized
at fair value at the date the derivative contracts are entered into and subsequently are remeasured to the fair value at the end of reporting
period. The resulting gain or loss is recognized in profit or loss immediately unless the derivative is designated and effective as a
hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">To mitigate the risks associated with
changes in natural gas prices occurring naturally as a result of the supply and demand on international markets, the Company uses natural
gas cash-flow exchange contracts or natural gas swaps to offset fluctuations in the price of natural gas, whereby the Company receives
a floating price and pays a fixed price. Fluctuations in natural gas prices from volumes consumed are recognized as part of the Company&#8217;s
operating cost.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">At the inception of the hedge relationship,
the Company documents the relationship between the hedging instrument and the hedged item, along with its risk management objectives and
its strategy for undertaking various hedge transactions. Furthermore, at the inception of the hedge and on an ongoing basis, the Company
documents whether the hedging instrument is highly effective in offsetting exposure to changes in fair values or cash flows of the hedged
item attributable to the hedged risk.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The effective portion of changes in
the fair value of derivatives that are designated and qualify as cash flow hedges is recognized in other comprehensive income and accumulated
under the heading of <i>fair value of derivative financial instruments, </i>net of the corresponding income taxes. The gain or loss relating
to the ineffective portion of hedge instrument is recognized immediately in profit or loss, and is included in the cost of sales line
item.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company periodically evaluates
the changes in cash flows of the derivative instrument to analyze if the swaps are highly effective for mitigating the exposure to natural
gas price fluctuations. A hedge instrument is considered to be highly effective when changes in its fair value or cash flows of the primary
position are compensated on a regular or cumulatively basis, by changes in fair value or cash flows of the hedging instrument in a range
between 80% and 125%.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Amounts previously recognized in other
comprehensive income are reclassified to profit or loss in the periods when the hedged item is recognized in profit or loss, in the same
line of the consolidated statement of comprehensive income as the recognized hedged item. However, when the hedged forecasted transaction
results in the recognition of a non-financial asset or a non-financial liability, the gains and losses previously accumulated in equity
are transferred from equity and included in the initial measurement of the cost of the non-financial asset or non-financial liability.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Hedge accounting is discontinued when
the Company revokes the hedging relationship, when the hedging instrument expires or is sold, terminated, or exerted, or when it no longer
qualifies for hedge accounting. Any gain or loss accumulated from the hedge instrument that had been recognized in other comprehensive
income and accumulated in equity at that time remains in equity until the forecast transaction is ultimately recognized in profit or loss.
When a forecast transaction is no longer expected to occur, the gain or loss accumulated in equity is recognized immediately in profit
or loss.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue', window );">Revenue from contracts with customers</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><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> - Revenue from contracts with customers is recognized when control of the goods or services is transferred to the customer in an amount that reflects the consideration to which the company expect to be entitled in exchange for those goods and services.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Sale of goods</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Revenue from products sales manufactured
by the Company (&#8220;the products&#8221;) is recognized at the point in time when control of the asset is transferred to the customer,
normally generally on delivery of the parts. The normal credit term is 30 to 90 days upon delivery.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company does not have any obligations
to be fulfilled in the contracts, which are obligations to be fulfilled separately and in which a portion of the transaction price should
be allocated, other than the delivery of products confirming to the specifications of a customer purchase order. When determining the
transaction price for the sale of products, the Company would consider the possible effects of the variable consideration, the existence
of important financing components, the consideration other than cash and the consideration payable to the client.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Contract assets</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">A contract asset is the right to consideration
in exchange for goods or services transferred to the customer. If the Company performs an obligation by transferring goods or services
to a customer before the customer pays consideration or before payment is due, a contract asset is recognized for the earned consideration
that is conditional.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Accounts receivable</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">A receivable represents the Company&#8217;s
right to an amount of consideration that is unconditional (i.e., only the passage of time is required before payment of the consideration
is due).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Contract liabilities and advances from
customers</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">A contract liability is the obligation
to transfer the control over goods or services to a customer for which the Company has received consideration (or an amount of consideration
is due) from the customer. If a customer pays consideration before the Company transfers goods or services to the customer, a contract
liability is recognized when the payment is due, and an advance from customers when the payment is made. Contract liabilities (or advance
from customer) are recognized as revenue when the Company performs its performance obligations under the contract.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory', window );">Financial information by operating segment</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><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</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><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock', window );">Environmental liabilities</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><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</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><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock', window );">Cost of sales and expenses by function</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 0.25in; text-align: justify"><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</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_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for interest and other costs that the entity incurs in connection with the borrowing of funds.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022: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_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for business combinations. [Refer: Total for all business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for derivative financial instruments. [Refer: Classes of financial instruments [domain]; Derivatives [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for earnings per share.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information 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="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 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for financial assets. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for financial instruments. [Refer: Classes of financial instruments [domain]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for financial liabilities. [Refer: Financial liabilities]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for foreign currency translation.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for goodwill. [Refer: Goodwill]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for income tax.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for intangible assets and goodwill. [Refer: Intangible assets and goodwill]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information 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="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 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 36<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_36_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for property, plant and equipment. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for provisions. [Refer: Provisions]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for recognising revenue. [Refer: Revenue]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for segment reporting.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 46<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_46&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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_DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of accounting policy for estimates for expected credit losses.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses</td>
</tr>
<tr>
<td 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for cost of sales and expenses by function.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock</td>
</tr>
<tr>
<td 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_DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for environmental liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock</td>
</tr>
<tr>
<td 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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>55
<FILENAME>R38.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory', window );">Schedule of Subsidiaries</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As of December 31, 2024, and 2023,
the subsidiaries of Grupo Simec, S.A.B. de C.V. included in the consolidation are the following:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Percentage of equity owned</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#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">2024</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">2023</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">Subsidiaries established in Mexico:</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: 76%; text-align: justify">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="text-align: justify">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="text-align: justify">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="text-align: justify">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="text-align: justify">Coordinadora de Servicios Sider&#250;rgicos de Calidad, S.A. de C.V. (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; ">
    <td style="text-align: justify">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="text-align: justify">Procesadora Mexicali, S.A. de C.V. (7)</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="text-align: justify">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="text-align: justify">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="text-align: justify">Operadora de Servicios Sider&#250;rgicos de Tlaxcala, S.A.&#160;de C.V. (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="text-align: justify">Operadora de Metales, S.A. de C.V. (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; ">
    <td style="text-align: justify">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="text-align: justify">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="text-align: justify">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="text-align: justify">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="text-align: justify">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="text-align: justify">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="text-align: justify">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="text-align: justify">Simec International 6, S.A. de C.V. (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; ">
    <td style="text-align: justify">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="text-align: justify">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="text-align: justify">Corporativos G&amp;DL, S.A. de C.V. (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="text-align: justify">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="text-align: justify">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="text-align: justify">RRLC, S.A.P.I. 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="text-align: justify">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">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="text-align: justify">Aceros Especiales Simec Tlaxcala, S.A. de C.V. (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; ">
    <td style="text-align: justify">Gases Industriales de America, 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="text-align: justify">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="text-align: justify">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="text-align: justify">Sider&#250;rgicos Noroeste, 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="text-align: justify">Simec Sider&#250;rgico, 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="font-weight: bold; text-align: justify">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="text-align: justify">SimRep Corporation and Subsidiaries (3) (4) (5) (7)</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="text-align: justify">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="text-align: justify">Pacific Steel Projects, Inc. (4) (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="text-align: justify">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="text-align: justify">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="text-align: justify">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="text-align: justify">GV do Brasil Industria e Comercio de A&#231;o LTDA (2)</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="text-align: justify">Companhia Siderurgica do Espiritu Santo S.A. (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>
  </table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><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> </table>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><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">Companies located in Brazil.</span></td></tr> </table>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><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, 2023.</span></td></tr> </table>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><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> </table>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><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> </table>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><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> </table>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><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 that have lost the entire capital stock, except Procesadora Mexicali, S.A. de C.V. and Aceros Especiales Simec Tlaxcala, S.A. de C.V. which only have lost 2/3 of their capital stock.</span></td></tr> </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory', window );">Schedule of Relevant Exchange Rates</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Relevant exchange rates used in the
conversion of the financial statements of foreign subsidiaries were as follows (Mexican pesos per one U.S. dollar):</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: justify; text-indent: -5.4pt; padding-left: 5.4pt">Current exchange rate as of December 31, 2024</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">20.51</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -5.4pt; padding-left: 5.4pt">Current exchange rate as of December 31, 2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16.89</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">Average exchange rate for the year ended December 31, 2024 (*)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18.30</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Average exchange rate for the year ended December 31, 2023 (*)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17.77</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: -5.4pt; padding-left: 5.4pt">Current exchange rate as of May 12, 2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19.56</td><td style="text-align: left">&#160;</td></tr>
  </table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0px"></td> <td style="width: 0.25in; text-align: justify"><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><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory', window );">Schedule of Estimated Useful Lives of Assets</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The initial estimated useful lives
of the Company&#8217;s main assets are as follows:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#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></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td>&#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">Buildings</td><td>&#160;</td>
    <td style="text-align: center">10 to 65</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Machinery and equipment</td><td>&#160;</td>
    <td style="text-align: center">5 to 40</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: justify">Transportation equipment</td><td style="width: 1%">&#160;</td>
    <td style="width: 11%; text-align: center">4</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Furniture, chattels and computer equipment</td><td>&#160;</td>
    <td style="text-align: center">3 to 10</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_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Section Disclosure<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=21&amp;code=ifrs-tx-2024-en-r&amp;doctype=Standard&amp;dita_xref=IAS21_g51-57_TI<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of subsidiaries. [Refer: Total for all subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_17_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2024-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_16_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B4<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B4_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022: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_NotesAndOtherExplanatoryInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NotesAndOtherExplanatoryInformationAbstract</td>
</tr>
<tr>
<td style="padding-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_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>56
<FILENAME>R39.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalentsAbstract', 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="Show.showAR( this, 'defref_simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory', window );">Schedule of Cash and Cash Equivalents</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Cash and cash equivalents are as follows:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</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">2023</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">Cash</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,374,909</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,334,415</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">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">27,783,318</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">22,249,920</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; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">29,158,227</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">23,584,335</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 28px; text-align: justify"><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 and 120 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_CashAndCashEquivalentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>57
<FILENAME>R40.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', window );"><strong>Trade Receivables 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="Show.showAR( this, 'defref_simecb_DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory', window );">Schedule of Age of Net Receivables that are Past Due</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Age of net receivables that are past
due were as follows:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">At 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">2024</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">2023</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">30 - 60 days</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">627,565</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">423,500</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">61 - 90 days</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">219,703</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">192,525</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">91 + days</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">996,262</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">592,854</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,843,530</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,208,879</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfAllowanceForCreditLossesExplanatory', window );">Schedule of Allowance for Doubtful Accounts</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">During the years ended December 31,
2024 and 2023, the movement in the allowance for doubtful accounts was as follows:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">2024</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">2023</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">Balance at beginning of year</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">283,557</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">226,432</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Provisions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">87,127</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">96,343</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">Cancellation</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">0</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Account recoveries</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,828</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(20,236</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">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">109,308</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(18,982</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">$</td><td style="border-bottom: Black 4pt double; text-align: right">478,164</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">283,557</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_DisclosureOfAllowanceForCreditLossesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfAllowanceForCreditLossesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022: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_TradeAndOtherReceivablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherReceivablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the age of net receivables that are past due.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory</td>
</tr>
<tr>
<td 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>58
<FILENAME>R41.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncomeTaxesPaidRefundAbstract', 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="Show.showAR( this, 'defref_simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory', window );">Schedule of Recoverable Taxes</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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">2024</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">2023</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">Value Added Tax</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">548,348</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">479,354</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Income Tax</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">191,794</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">360,840</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">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">18,726</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">18,730</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">$</td><td style="border-bottom: Black 4pt double; text-align: right">758,868</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">858,924</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_IncomeTaxesPaidRefundAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeTaxesPaidRefundAbstract</td>
</tr>
<tr>
<td style="padding-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_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about recoverable taxes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>59
<FILENAME>R42.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfInventoriesAbstract', window );"><strong>Inventories [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="Show.showAR( this, 'defref_simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory', window );">Schedule of Current Inventory and Non-Current Inventory</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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: 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">2024</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">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">Current inventory:</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">Finished goods</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,596,456</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,332,207</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Work-in-process</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">128,451</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">92,439</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">Billets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,601,270</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,929,808</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Raw materials and supplies</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,574,146</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,661,167</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">Materials, spare parts and rollers</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,261,415</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,186,889</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">2,632</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,300</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">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">11,164,370</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">10,203,810</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#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 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">2024</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">2023</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">Coke</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,414,703</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,249,353</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Spare parts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">70,486</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">73,268</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">Rollers</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">203,701</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">197,308</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,041,985</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,873,024</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">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: 1pt; 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: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,688,890</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,519,929</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_ClassesOfInventoriesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfInventoriesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>60
<FILENAME>R43.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory', window );">Schedule of Cost of Investment Property, Plant and Equipment</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Cost of property, plant and equipment
is as follows (in millions of Mexican pesos):</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="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">Land</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">Buildings</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">Machinery<br/> and <br/> equipment</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">Transportation<br/> equipment</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">Furniture,<br/> mixtures and<br/> computer<br/> equipment</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">Constructions<br/> and<br/> machinery<br/> in-progress</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">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#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><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><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><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: 30%; text-align: left; text-indent: -9pt; padding-left: 9pt">Balance to January 1, 2022</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right">1,415</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right">5,404</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right">30,141</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right">163</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right">152</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right">3,036</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">40,311</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Additions</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">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,017</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">7</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,465</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,492</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; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in">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">(19</td><td style="padding-bottom: 1pt; 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">(153</td><td style="padding-bottom: 1pt; 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">(1,457</td><td style="padding-bottom: 1pt; 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">(4</td><td style="padding-bottom: 1pt; 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">(108</td><td style="padding-bottom: 1pt; 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">(1,740</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Balance as of December 31, 2023</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,398</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">5,251</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">29,701</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">165</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">155</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">4,393</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">41,063</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; text-indent: -9pt; 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-indent: -9pt; padding-left: 0.25in">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12</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">854</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">6</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,255</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,127</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; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in">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">6</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">22</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,863</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <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">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">168</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,059</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Balance as of December 31, 2024</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,416</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">5,273</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">32,418</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">165</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">161</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">5,816</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">45,249</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory', window );">Schedule of Accumulated Depreciation of Property, Plant and Equipment</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Accumulated depreciation of property,
plant and equipment is as follows (in millions of Mexican pesos):</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">Buildings</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">Machinery and <br/> equipment</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">Transportation<br/> equipment</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">Furniture,<br/> mixtures&#160;and<br/> computer<br/> equipment</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">Total</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><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><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: 40%; text-align: justify; text-indent: -9pt; padding-left: 9pt">Balance as of January 1, 2022</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,286</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">22,074</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;86</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;82</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">23,528</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -9pt; 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="text-align: justify; text-indent: -9pt; padding-left: 0.25in">Depreciation expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">63</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">957</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">5</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,027</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: -9pt; padding-left: 0.25in">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">(31</td><td style="padding-bottom: 1pt; 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">(1,412</td><td style="padding-bottom: 1pt; 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: 1pt; 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</td><td style="padding-bottom: 1pt; 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">(1,446</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -9pt; padding-left: 9pt">Balance as of December 31, 2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,318</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">21,619</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">87</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">85</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">23,109</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -9pt; 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="text-align: justify; text-indent: -9pt; padding-left: 0.25in">Depreciation expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">57</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">990</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">5</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,054</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: -9pt; padding-left: 0.25in">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">(20</td><td style="padding-bottom: 1pt; 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">1,470</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <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: 1pt; 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">(3</td><td style="padding-bottom: 1pt; 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">1,443</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: -9pt; padding-left: 9pt">Balance as of December 31, 2024</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,355</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">24,079</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">85</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">87</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">25,606</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory', window );">Schedule of Net Book Value of Property, Plant and Equipment</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The net book value of property, plant
and equipment is as follows (in millions of Mexican pesos):</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">Net Book Value:</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">Land</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">Buildings</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">Machinery<br/> and <br/> Equipment</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">Transportation equipment</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">Furniture,<br/> mixtures and<br/> computer<br/> equipment</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">Constructions<br/> and<br/> machinery in-<br/> progress</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">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#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><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><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><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: 30%; text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Balance as of January 1, 2023</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 7%; text-align: right">1,415</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 7%; text-align: right">4,118</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 7%; text-align: right">8,067</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 7%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;77</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 7%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;70</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 7%; text-align: right">3,036</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 7%; text-align: right">16,783</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Balance as of December 31, 2023</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,398</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">3,933</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">8,082</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">78</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">70</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">4,393</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">17,954</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Balance as of December 31, 2024</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,416</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">3,918</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">8,327</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">80</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">73</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">5,816</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">19,630</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_DisclosureOfDepreciationAndAmortisationExpenseExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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_DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about investment property. [Refer: Investment property]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 40<br> -IssueDate 2024-01-01<br> -Paragraph 32A<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=40&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_32A&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 73<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_73&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>61
<FILENAME>R44.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Investments in Financial Instruments (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsAbstract', window );"><strong>Investments in Financial Instruments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory', window );">Schedule of Investments in Financial Instruments</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The balances as of December 31, 2024
and 2023 are as follows:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">2024</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">2023</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: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify; padding-bottom: 4pt">Other stock instruments</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right">1,340,173</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right">1,461,865</td><td style="width: 1%; 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_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about financial instruments. [Refer: Classes of financial instruments [domain]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 31<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_31&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 7<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 35K<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_35K&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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_DisclosureOfFinancialInstrumentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialInstrumentsAbstract</td>
</tr>
<tr>
<td style="padding-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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>62
<FILENAME>R45.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsAbstract', window );"><strong>Intangible and Other Long-Term Assets [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsAndGoodwillExplanatory', window );">Schedule of Balances</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The balances as of December 31, 2024
and 2023 are as follows:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: bottom"> <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td> <td style="font-weight: bold; text-align: center">Amortization</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify">Assets</td><td style="font-weight: bold">&#160;</td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Original<br/> Value</td><td style="font-weight: bold">&#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">Accumulated<br/> amortization</td><td style="font-weight: bold">&#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">Net</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">period<br/> (years)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 54%; text-align: justify">Republic trade mark</td><td style="width: 1%">&#160;</td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">110,476</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;</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">110,476</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td> <td style="width: 9%; text-align: center"><div style="-sec-ix-hidden: hidden-fact-6">*</div></td></tr> <tr style="vertical-align: bottom; "> <td style="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">67,442</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">67,442</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <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="text-align: center; padding-bottom: 1.5pt">20</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="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">177,918</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">67,442</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">110,476</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: 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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">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></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">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-7">*</div></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="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="text-align: center; padding-bottom: 1.5pt"><div style="-sec-ix-hidden: hidden-fact-8">*</div></td></tr> <tr style="vertical-align: bottom; "> <td style="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="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">4,527,378</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">2,273,142</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">2,254,236</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: center">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="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">8,369</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <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">8,369</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="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">4,535,747</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,273,142</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,262,605</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td> <td style="text-align: center; padding-bottom: 4pt">&#160;</td></tr> </table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: bottom"> <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td> <td style="font-weight: bold; text-align: center">Amortization</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify">Assets</td><td style="font-weight: bold">&#160;</td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Original<br/> Value</td><td style="font-weight: bold">&#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">Accumulated<br/> Amortization</td><td style="font-weight: bold">&#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">Net</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">period<br/> (years)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 54%; text-align: justify">Republic trade mark</td><td style="width: 1%">&#160;</td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">90,995</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</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">90,995</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td> <td style="width: 9%; text-align: center"><div style="-sec-ix-hidden: hidden-fact-9">*</div></td></tr> <tr style="vertical-align: bottom; "> <td style="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">55,549</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">55,549</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <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="text-align: center; padding-bottom: 1.5pt">20</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="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">146,544</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">55,549</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">90,995</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: 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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">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></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">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-10">*</div></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="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="text-align: center; padding-bottom: 1.5pt"><div style="-sec-ix-hidden: hidden-fact-11">*</div></td></tr> <tr style="vertical-align: bottom; "> <td style="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="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">4,496,004</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">2,261,249</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">2,234,755</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: center">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="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">63,326</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <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">63,326</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="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">4,559,330</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,261,249</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,298,081</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td> <td style="text-align: center; padding-bottom: 4pt">&#160;</td></tr> </table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><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">Intangible assets with undefined useful life.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><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">Intangible assets from the Republic acquisition.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><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">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> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><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">Intangible assets from the Grupo San acquisition.</span></td></tr> </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory', window );">Schedule of Reconciliation Between the Opening and Closing Balances</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The reconciliation between the opening
and closing balances of each year is presented below:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify">Assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Original</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Value</b></p></td><td style="padding-bottom: 1.5pt">&#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">Accumulated<br/> amortization</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">Net</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: 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: 64%; text-align: justify">Balance as of December 31, 2022</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">4,594,619</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(2,269,364</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">2,325,255</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,344</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(7,344</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">Cancellations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(27,174</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">(27,174</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">(15,459</td><td style="padding-bottom: 1pt; 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">15,459</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></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Balance as of December 31, 2023</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">4,559,330</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(2,261,249</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2,298,081</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,893</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(11,893</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">Cancellations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(35,476</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">(35,476</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt">Balance as of December 31, 2024</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">4,535,747</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(2,273,142</td><td style="padding-bottom: 2.5pt; 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">(2,262,605</td><td style="padding-bottom: 2.5pt; text-align: left">)</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 118<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_118&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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_DisclosureOfIntangibleAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfIntangibleAssetsAbstract</td>
</tr>
<tr>
<td style="padding-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_DisclosureOfIntangibleAssetsAndGoodwillExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfIntangibleAssetsAndGoodwillExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022: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>R46.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherPayablesAbstract', 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="Show.showAR( this, 'defref_simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock', window );">Schedule of Accounts Payable Trade and Other Accrued Liabilities</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</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">2023</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>&#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: 76%; text-align: justify">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">4,166,934</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">7,443,227</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt">Other accounts payable and accrued liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">434,377</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">438,664</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">4,601,311</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">7,881,891</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_TradeAndOtherPayablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherPayablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<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_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of trade accounts payable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>64
<FILENAME>R47.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract', window );"><strong>Employee Benefits [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory', window );">Schedule of Employee Benefits Liability</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Employee benefits liability as of December
31, 2024, 2023 and 2022 are comprised as follows:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Retirement <br/> benefits</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">Termination <br/> benefits</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">2024</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">2023</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">2022</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: 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: -9pt; padding-left: 0.25in">Vested benefits Obligation</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-12">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">4,123</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">4,123</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">4,431</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></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in">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">74,178</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">98,699</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">172,877</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">180,743</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">169,375</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: 1.5pt; text-align: justify; text-indent: -9pt; padding-left: 9pt">Defined 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">74,178</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">102,822</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">177,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">185,174</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">169,375</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -9pt; 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: justify; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">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">74,178</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">102,822</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">177,000</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">185,174</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">169,375</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock', window );">Schedule of Net Cost for the Period Booked in Profit and loss</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Net cost for the period booked in profit
and loss is comprised as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Retirement<br/> benefits</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">Termination <br/> benefits</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">2024</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">2023</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">2022</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><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><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: 40%; text-align: justify; text-indent: -9pt; padding-left: 0.25in">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">6,724</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">9,759</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">16,483</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">15,206</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">10,998</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -9pt; padding-left: 0.25in">Net interest</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,550</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,841</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,391</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,632</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,101</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; text-indent: -9pt; padding-left: 0.25in">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">(14,150</td><td style="padding-bottom: 1pt; 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">270</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(13,880</td><td style="padding-bottom: 1pt; 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">(2,528</td><td style="padding-bottom: 1pt; 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">(11,244</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Net Cost for the period</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,124</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">20,870</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">22,994</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">31,310</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">11,855</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory', window );">Schedule of Main Actuarial Hypothesis Used in the Actuarial Computations</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Main actuarial hypothesis used in the
actuarial computations are:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">2024</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">2023</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">2022</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: 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: 64%; text-align: justify">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">10.55</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">9.05</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">9.10</td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">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">5.00</td><td style="text-align: left">%</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></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">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><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansExplanatory', window );">Schedule of DBO Amount Recorded in the Balance Sheet</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The DBO amount recorded in the balance
sheet as of December 31, 2024 and 2023 are $ 177,000 and $&#160;185,174, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">2024</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">2023</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: 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: 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="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">185,174</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">169,375</td><td style="width: 1%; padding-bottom: 1.5pt; 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></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><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">185,174</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">169,375</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Past services labor cost</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(13,880</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,528</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Current service labor cost</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16,483</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15,206</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,391</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,632</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">Paid benefits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(12,945</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(22,044</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(18,223</td><td style="padding-bottom: 1pt; 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">6,533</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: 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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">177,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">185,174</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">Changes in projected net 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; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Initial PNL</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">185,174</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">169,375</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Net cost for the period</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">22,994</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">31,310</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">Paid benefits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(12,945</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(22,044</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">(18,223</td><td style="padding-bottom: 1pt; 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">6,533</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: 1.5pt">Final PNL</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">177,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">185,174</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">177,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">185,174</td><td style="padding-bottom: 1.5pt; 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_ClassesOfEmployeeBenefitsExpenseAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract</td>
</tr>
<tr>
<td style="padding-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_DisclosureOfDefinedBenefitPlansExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of defined benefit plans. [Refer: Defined benefit plans [domain]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 138<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_138&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDefinedBenefitPlansExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022: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_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 140<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_140_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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 [domain]; Defined benefit obligation, at present value]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 145<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_145&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of net cost for the period booked in profit loss.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>65
<FILENAME>R48.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeAbstract', window );"><strong>Income 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="Show.showAR( this, 'defref_simecb_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock', window );">Schedule of Income Tax Charged</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The analysis of the income tax charged
to the results of 2024, 2023 and 2022 is as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</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">2023</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">2022</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: 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: 64%; text-align: justify">Income tax of the year for Mexican companies</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,053,009</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,291,378</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">2,549,851</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Income tax year for foreign companies</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,299,798</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">403,436</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">599,940</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">Deferred tax for Mexican companies</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(339,462</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(40,943</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(119,999</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">46,778</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">86,127</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">269,730</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">&#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">2,060,123</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,739,998</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">3,299,522</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock', window );">Schedule of Income Tax Expense (Benefit)</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">During 2024, 2023 and 2022, the income
tax expense (benefit) attributable to income was different from the one that will result for applying 30% (tax rate in Mexico) before
these provisions, as a result of the items shown below:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</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">2023</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">2022</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: 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: 64%; text-align: justify">Expected benefit, expense</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">3,771,845</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,804,233</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">3,348,174</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">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-align: justify">Inflation effect, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(499,798</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(581,549</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(524,640</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">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">97,889</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">112,377</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">29,996</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">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">712,763</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">342,202</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">80,166</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt">Others, net (includes permanent items) Income tax 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">(2,022,576</td><td style="padding-bottom: 1pt; 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">62,735</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">365,826</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: 1.5pt; padding-left: 9pt">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">2,060,123</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,739,998</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,299,522</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">16.42</td><td style="padding-bottom: 2.5pt; 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">27.92</td><td style="padding-bottom: 2.5pt; 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">29.56</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr>
  </table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0%">&#160;</td> <td style="width: 0.25in; text-align: justify"><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">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 2024, 2023 and 2022, less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.</span></td></tr> </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock', window );">Schedule of Tax Losses Pending of Amortize</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As of December 31, 2024, Grupo Simec,
S.A.B. de C.V. and certain of its Mexican subsidiaries have updated tax losses pending of amortize as follows:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Origin <br/> Date</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">Expiration<br/> Date</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">Tax losses<br/> available</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>&#160;</td> <td style="text-align: center">&#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: 43%; text-align: center">2015</td><td style="width: 1%">&#160;</td> <td style="width: 42%; text-align: center">2025</td><td style="width: 1%">&#160;</td> <td style="width: 1%; text-align: left">&#160;</td><td style="width: 11%; text-align: right">6,408</td><td style="width: 1%; text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: center">2016</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">385,560</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>&#160;</td> <td style="text-align: center">2027</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">274,073</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: center">2018</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">15,934</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>&#160;</td> <td style="text-align: center">2029</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">717,306</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: center">2020</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">446,064</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">2021</td><td>&#160;</td> <td style="text-align: center">2031</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">688,677</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: center">2022</td><td>&#160;</td> <td style="text-align: center">2033</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">1,046,519</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">2023</td><td>&#160;</td> <td style="text-align: center">2033</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">657,289</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: center; padding-bottom: 1.5pt">2024</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="text-align: center; padding-bottom: 1.5pt">2034</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">485,302</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: center; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td> <td style="text-align: center; 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">4,723,132</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr> </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDeferredTaxesExplanatory', window );">Schedule of Deferred Income Tax Liability</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Below is a summary of the effects of
the main temporary items that make up the deferred income tax liability included in the consolidated statement of financial position:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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">2024</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">2023</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: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">Deferred tax assets:</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: 76%; text-align: justify; padding-left: 9pt">Allowance for doubtful accounts</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(132,497</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(68,211</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 9pt">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">87,666</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">208,805</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: 39pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Total 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">(44,831</td><td style="padding-bottom: 1pt; 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">140,594</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: 3.55pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">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; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 3.55pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Property, plant and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,089,311</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,442,332</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">Intangible assets from Grupo San</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">415,850</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">399,050</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Provisions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">71,068</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">77,604</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: 9pt">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">47,822</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">45,294</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: 3.55pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Total deferred tax 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">3,624,051</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,964,280</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: 39pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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: 0.25in">Deferred tax liabilities, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">3,668,882</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">3,823,686</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_DeferredTaxExpenseIncomeAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxExpenseIncomeAbstract</td>
</tr>
<tr>
<td style="padding-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_DisclosureOfDeferredTaxesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDeferredTaxesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022: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_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>66
<FILENAME>R49.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EquityAbstract', window );"><strong>Stockholders' Equity [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIssuedCapitalExplanatory', window );">Schedule of Common Stock</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common stock as of December 31, 2024 and 2023, is as follows:</span><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">Number of<br/> shares</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">Amount</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: center"><b>(in thousands)</b></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: 76%; text-align: justify">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-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-align: justify">&#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-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-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><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfClassesOfShareCapitalExplanatory', window );">Schedule of Reconciliation of the Number of Shares Outstanding</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A reconciliation of the number of shares outstanding shows below:</span><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Thousands of shares</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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</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">2023</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: 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: 76%; text-align: justify">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">461,686</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">462,136</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">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">(681</td><td style="padding-bottom: 1pt; 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">(450</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="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">461,005</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">461,686</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_DisclosureOfClassesOfShareCapitalExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of classes of share capital. [Refer: Classes of share capital [domain]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 79<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_79_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfClassesOfShareCapitalExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022: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_DisclosureOfIssuedCapitalExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of issued capital. [Refer: Issued capital]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfIssuedCapitalExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022: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_EquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>67
<FILENAME>R50.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_NonControllingInterestAbstract', window );"><strong>Non-Controlling Interest [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="Show.showAR( this, 'defref_simecb_DisclosureOfControllingAndNoncontrollingInterestExplanatory', window );">Schedule of Controlling and Non-Controlling Interest</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The table below shows the changes for
the years ended December 31, 2024 and 2023:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">2024</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">2023</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: 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: 76%; text-align: justify">Balance at beginning of year</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">24,841</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">37,647</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Share of profits and losses for the year</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(7,323</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(8,793</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; padding-left: 9pt">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">10,706</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,013</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">$</td><td style="border-bottom: Black 4pt double; text-align: right">28,224</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">24,841</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of controlling and non-controlling interest explanatory.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_NonControllingInterestAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_NonControllingInterestAbstract</td>
</tr>
<tr>
<td style="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>68
<FILENAME>R51.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Other Comprehensive Income (Loss) (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeAbstract', window );"><strong>Other Comprehensive Income (Loss) [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="Show.showAR( this, 'defref_simecb_DisclosureOfOtherComprehensiveIncomeLossExplanatory', window );">Schedule of Other Comprehensive Income (Loss)</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">Conversion<br/> translation<br/> adjustment on<br/> foreign<br/> subsidiaries</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">Other equity<br/> instruments</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">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="width: 64%; text-align: justify">Balances as of January 1, 2023</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">30,825</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">(317,267</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">(286,442</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Items that will not be recycled to profit and loss:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Other equity instruments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">289,070</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">289,070</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Items that can be recycled to profit and loss:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Conversion translation adjustment on 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">(2,659,039</td><td style="padding-bottom: 1pt; 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">(2,659,039</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt">Balances as of&#160;&#160;December 31, 2023</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(2,628,214</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(28,197</td><td style="padding-bottom: 2.5pt; 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">(2,656,411</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Items that will not be recycled to profit and loss:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Other equity instruments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Items that can be recycled to profit and loss:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Conversion translation adjustment on 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">(928,159</td><td style="padding-bottom: 1pt; 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">(928,159</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt">Balances as of&#160;&#160;December 31, 2024</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(3,556,373</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(28,197</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(3,584,570</td><td style="padding-bottom: 2.5pt; text-align: left">)</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_OtherComprehensiveIncomeAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncomeAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DisclosureOfOtherComprehensiveIncomeLossExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of other comprehensive income loss.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DisclosureOfOtherComprehensiveIncomeLossExplanatory</td>
</tr>
<tr>
<td 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>69
<FILENAME>R52.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RelatedPartyTransactionsAbstract', window );"><strong>Transactions and Balances with Related Parties [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory', window );">Schedule of Transactions with Related Parties</a></td>
<td class="text"><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><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</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">2023</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">2022</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: 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">
    <td style="font-weight: bold; text-align: justify">Holding company</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: 64%; text-align: justify; padding-left: 9pt">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">77,681</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">79,473</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">55,848</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 3.15pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">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-align: justify; padding-left: 9pt">Administrative services expenditures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">65,889</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">133,970</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">275,063</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: 15.85pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">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-align: justify; padding-left: 9pt">Sales</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">332,505</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">631,770</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">392,531</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Purchases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">226,007</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">220,884</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">253,931</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">Direct short-term benefits (*)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">63,100</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">113,773</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">120,151</td><td style="text-align: left">&#160;</td></tr>
  </table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><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><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock', window );">Schedule of Balances Receivable from and Payable to Related Parties</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balances receivable from and payable to related parties are as follows:</span><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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">2024</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">2023</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">Short-term</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">
    <td style="text-align: justify">Accounts receivable:</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; padding-left: 9pt">Industrias CH, S.A.B. de C.V.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">62,055</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">62,055</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">C&#237;a. 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">628</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">Operadora Compa&#241;&#237;a Mexicana de Tubos, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><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">719</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Compa&#241;&#237;a Manufacturera de Tubos, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#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</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">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; ">
    <td style="text-align: justify; padding-left: 9pt">Operadora Perfiles Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,784</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,108</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">Operadora Construalco, S.A. de C.V.</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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">518</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">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">1,638</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">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; ">
    <td style="text-align: justify; padding-left: 9pt">Comercializadora Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,080</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">Joist del Golfo, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,347</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,582</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Holding Protel, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">30</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">Aceros CH, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">214</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">172</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Operadora Laminadora Vista Hermosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,573</td><td style="text-align: left">&#160;</td><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: 9pt">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">213</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">332</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Perfiles Comerciales Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">31,822</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,125</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">Pytsa Industrial de M&#233;xico. S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</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></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Ferrovisa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19,225</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">Acertam, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">785</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">785</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Servicios Estructurales, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,512</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,241</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">Industrial Mexicana de Herramientas, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">739</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: 9pt">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">589</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">152</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: 1.5pt; padding-left: 9pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">120,202</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">108,183</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</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">2023</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">Long-term</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">
    <td style="text-align: justify">Accounts receivable:</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; padding-bottom: 1.5pt; padding-left: 9pt">Industrias CH, S.A.B. de C.V.</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">648,281</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; 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-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="font-weight: bold; text-align: justify">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></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Industrias CH, S.A.B de C.V.</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,134,678</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,044,318</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: 9pt">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">125,612</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">125,612</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,260,290</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,169,930</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">Total, long-term</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,908,571</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,818,211</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table>As of December 31, 2023, the balance decreased due to a payment that was made during the year.<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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">2024</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">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">Accounts payable:</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">
    <td style="text-align: justify">&#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: 76%; text-align: justify; padding-left: 9pt">Aceros y Laminados Sigosa, S.A. de C.V.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">4,171</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">4,143</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Industrias CH, S.A.B. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">214,671</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">214,671</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">Perfiles Comeciales Sigosa, S.A. de C.V.</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">3,802</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Holding Protel, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">368</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">399</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">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">706</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">520</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Operadora Perfiles Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,662</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,800</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">Operadora Pytsa Industrial, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,846</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,933</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Compa&#241;&#237;a Industrial Mexicana, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">578</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">570</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">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">9,059</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,345</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">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">6,975</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,924</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">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">595</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">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">139</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">Ferrovisa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">486</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">577</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: 9pt">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">402</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">123</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: 1.5pt; padding-left: 9pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">264,589</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">256,541</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">These balances correspond to accounts
payable for services and/or purchases of finished products specific to your activity.</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: justify">Loans from related parties:</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; padding-bottom: 1.5pt">Operadora de Perfiles Sigosa, S.A. de C.V.</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">3,175,742</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">2,498,714</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 3.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,175,742</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,498,714</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; padding-left: 3.5pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">3,440,331</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,755,255</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_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of transactions between the entity and its related parties. [Refer: Total for all related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 18<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_18&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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_RelatedPartyTransactionsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RelatedPartyTransactionsAbstract</td>
</tr>
<tr>
<td style="padding-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_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of schedule of balances receivable from and payable to related parties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock</td>
</tr>
<tr>
<td 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>70
<FILENAME>R53.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExpenseByNatureAbstract', window );"><strong>Cost of Sales and Expenses by their Nature [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory', window );">Schedule of Cost of Sales and Administration Expenses</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">At the years ended at December 31,
2024, 2023 and 2022, the cost of sales and administration expenses consist of the following:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">2024</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">2023</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">2022</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: 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: 64%; text-align: justify">Raw materials and consumables</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">17,036,782</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">20,377,456</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">27,080,462</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Electrical energy</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,163,690</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,326,649</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,586,918</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">Ferroalloys</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,500,999</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,883,923</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,232,759</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Refractories</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">650,713</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">859,034</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">767,691</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">Oxygen</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">406,973</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">348,200</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">297,302</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Electrodes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">249,551</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">402,513</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">542,117</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">Gas and fuels</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">579,897</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">793,649</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,541,817</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Labor</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,663,870</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,822,827</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,272,304</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">Operation materials</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">985,511</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,038,873</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,366,947</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Depreciation and amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,066,382</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,035,244</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,116,872</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">Maintenance</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,602,511</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,867,656</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,250,897</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">728,383</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">661,140</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,084,475</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">&#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">28,635,262</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">33,417,164</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">42,140,561</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</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: 10pt"><b>2024</b></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</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: 10pt"><b>2023</b></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</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: 10pt"><b>2022</b></span></td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="width: 64%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost of sales</span></td>
    <td style="width: 1%; text-align: justify">&#160;</td>
    <td style="width: 1%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">26,032,751</span></td>
    <td style="width: 1%; text-align: justify">&#160;</td>
    <td style="width: 1%; text-align: justify">&#160;</td>
    <td style="width: 1%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">31,100,106</span></td>
    <td style="width: 1%; text-align: justify">&#160;</td>
    <td style="width: 1%; text-align: justify">&#160;</td>
    <td style="width: 1%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">39,683,861</span></td>
    <td style="width: 1%; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Administrative expenses</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: justify">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,602,511</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: justify">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,317,058</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: justify">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,456,700</span></td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="border-bottom: black 4.5pt double; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">28,635,262</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="border-bottom: black 4.5pt double; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">33,417,164</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="border-bottom: black 4.5pt double; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">42,140,561</span></td>
    <td style="text-align: justify">&#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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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_ExpenseByNatureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ExpenseByNatureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>71
<FILENAME>R54.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_OtherIncomeExpensesNetAbstract', window );"><strong>Other Income (Expenses), Net [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfExpensesExplanatory', window );">Schedule of Other Income (Expenses), Net</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The components of other income (expenses)
net, in the years ended December 31, 2024, 2023 and 2022, are the following:</p>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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">2024</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">2023</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">2022</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: 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: 64%; text-align: justify">Cost from inventory sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">24,524</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Land treatments in Pacific Steel, Inc.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,984</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,045</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3,327</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">Republic employee benefits provision</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">140,989</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="text-align: justify">Bad debt estimate</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">87,127</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,322</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21,983</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">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">14,492</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">2,922</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <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></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">134,127</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">169,278</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">25,310</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">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Sale of scrap</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(13,578</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,601</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,450</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Recovery of losses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(5,773</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(9,892</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(327</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Profits from inventory sales</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(28,959</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(85,597</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Republic account debugging</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(105,227</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; ">
    <td style="text-align: justify">GV Account debugging</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(288,232</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="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">&#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">(8,280</td><td style="padding-bottom: 1pt; 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">(8,781</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="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">(412,810</td><td style="padding-bottom: 1pt; 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">(49,732</td><td style="padding-bottom: 1pt; 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">(97,155</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="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">$</td><td style="border-bottom: Black 4pt double; text-align: right">(278,683</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(119,546</td><td style="padding-bottom: 2.5pt; 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">(71,845</td><td style="padding-bottom: 2.5pt; text-align: left">)</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_DisclosureOfExpensesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of expenses.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfExpensesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022: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_OtherIncomeExpensesNetAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_OtherIncomeExpensesNetAbstract</td>
</tr>
<tr>
<td style="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>72
<FILENAME>R55.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract', 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="Show.showAR( this, 'defref_simecb_ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock', window );">Schedule of Book Value of Monetary Assets and Monetary Liabilities Denominated in Foreign Currency</a></td>
<td class="text">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):<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td colspan="6" style="text-align: center">&#160;</td><td>&#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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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">2024</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">2023</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; text-indent: -9pt; padding-left: 9pt">Short - term assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">34,445,748</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">29,629,712</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Short - term liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,986,432</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">11,472,797</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -9pt; padding-left: 9pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt; text-indent: -9pt; padding-left: 0.25in">Net monetary asset position in foreign currency</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">24,459,316</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">18,156,915</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -9pt; padding-left: 9pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt; text-indent: -9pt; padding-left: 0.25in">Equivalent in U.S. Dollars (thousands)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD$</span></td><td style="border-bottom: Black 4pt double; text-align: right">1,192,538</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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD$</span></td><td style="border-bottom: Black 4pt double; text-align: right">1,074,787</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock', window );">Schedule of Additional Bank Lines of Credit that Company has Disposal to Reduce Liquidity Risk</a></td>
<td class="text">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.:<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">(In thousands of US&#160;dollars)</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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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">2024</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">2023</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: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify; padding-left: 9pt">Bank loans credit lines</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">300,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">200,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 9pt">Draw balances</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">216,927</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">166,408</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt; padding-left: 9pt">Undrawn balances</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">83,073</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">33,592</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_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract</td>
</tr>
<tr>
<td style="padding-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_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of additional bank related to line of credit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of schedule of book value of monetary assets and monetary liabilities denominated in foreign currency.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock</td>
</tr>
<tr>
<td 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>73
<FILENAME>R56.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsAbstract', window );"><strong>Financial Information by Segments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsExplanatory', window );">Schedule of Financial Information by Segments</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <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="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>Year ended December 31, 2024</b></span></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="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 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">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Eliminations<br/> between<br/> 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="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="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#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: justify">&#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="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">19,529,921</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">92,215</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">14,035,536</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">33,657,672</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; 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">(15,168,258</td><td style="padding-bottom: 1pt; 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">(212,771</td><td style="padding-bottom: 1pt; 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">(10,651,722</td><td style="padding-bottom: 1pt; text-align: left">)</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">(26,032,751</td><td style="padding-bottom: 1pt; 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">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-align: left">Gross profit (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,361,663</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(120,556</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,383,814</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,624,921</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">Administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(996,915</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(477,245</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,128,351</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">(2,602,511</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">Other income (expenses), net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">329,915</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(750,518</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">699,286</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">278,683</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 income and dividends</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,686,870</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-15">-</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">1,686,870</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">Interest expense Loss on financial instruments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,972</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(5,705</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(422,358</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">422,358</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,733</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; 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">5,557,126</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(737</td><td style="padding-bottom: 1pt; 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">227,122</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(227,122</td><td style="padding-bottom: 1pt; 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">5,556,389</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: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Income (loss) before income taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,940,631</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,354,761</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,759,513</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">195,236</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,540,619</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; 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">1,135,674</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(81,401</td><td style="padding-bottom: 1pt; 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">1,005,850</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <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">2,060,123</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">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-align: left; 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">$</td><td style="border-bottom: Black 4pt double; text-align: right">9,804,957</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(1,273,360</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,753,663</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">195,236</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">10,480,496</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">623,556</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">179,732</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">263,094</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,066,382</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Total assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">50,325,892</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,740,818</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17,699,144</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(4,435,253</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">73,330,601</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">4,192,751</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,168,335</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,130,556</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(4,435,253</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14,056,389</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">194,940</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(695</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,932,717</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,126,962</td><td style="text-align: left">&#160;</td></tr>
  </table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#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">Year ended December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="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">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Eliminations<br/> between<br/> 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="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="text-align: left">&#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: justify">&#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: left">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">24,777,369</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,417,219</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">13,944,660</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</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">41,139,248</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; 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">(17,937,267</td><td style="padding-bottom: 1pt; 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">(3,398,928</td><td style="padding-bottom: 1pt; 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">(9,763,911</td><td style="padding-bottom: 1pt; text-align: left">)</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">(31,100,106</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Gross profit (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,840,102</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(981,709</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,180,749</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,039,142</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">Administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(970,482</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(291,552</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,055,024</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">(2,317,058</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Other income (expenses), net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16,319</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(309,117</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">173,252</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(119,546</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Interest income and dividends</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">931,866</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">82,224</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-16">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(82,224</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">931,866</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Interest expense Loss on financial instruments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(89,293</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(146,592</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(122,921</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">269,513</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(89,293</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; 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">(2,430,781</td><td style="padding-bottom: 1pt; 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">(219</td><td style="padding-bottom: 1pt; 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">(181,424</td><td style="padding-bottom: 1pt; 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">181,424</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,431,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Income (loss) before income taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,297,731</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,646,965</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,994,632</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">368,713</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,014,111</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; 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">1,234,278</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(144,630</td><td style="padding-bottom: 1pt; 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">650,350</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">1,739,998</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">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; 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">3,063,453</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">(1,502,335</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,344,282</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">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">368,713</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">4,274,113</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">618,445</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">155,794</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">261,005</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,035,244</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">43,890,081</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,069,596</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,203,408</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(4,375,473</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">66,787,612</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Total liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,912,766</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,602,653</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,842,201</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(4,375,473</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16,982,147</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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">Acquisitions of property, plant and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">210,422</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(350,360</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,632,611</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,492,673</td><td style="text-align: left">&#160;</td></tr>
  </table>

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

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#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">Year ended December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="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">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Eliminations<br/> between<br/> 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="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="text-align: left">&#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: justify">&#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: left; text-indent: -0.125in; padding-left: 0.125in">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">30,914,890</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">5,867,193</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">17,377,164</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;</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">54,159,247</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in">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">(21,575,758</td><td style="padding-bottom: 1pt; 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">(5,764,239</td><td style="padding-bottom: 1pt; 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">(12,343,864</td><td style="padding-bottom: 1pt; text-align: left">)</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">(39,683,861</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-indent: -0.125in; padding-left: 0.125in">Gross profit (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,339,132</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">102,954</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,033,300</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14,475,386</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; text-indent: -0.125in; padding-left: 0.125in">Administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,096,330</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(286,611</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,618,151</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">544,392</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,456,700</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Other income (expenses), net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(71,202</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,015,586</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">140,205</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,012,744</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">71,845</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; text-indent: -0.125in; padding-left: 0.125in">Interest income and dividends</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">415,704</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">30,175</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">445,879</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(485</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(55,867</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(383,646</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">383,646</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(56,352</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: -0.125in; padding-left: 0.125in">Loss on financial instruments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(778,649</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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(778,649</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in">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">(540,770</td><td style="padding-bottom: 1pt; 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">(58</td><td style="padding-bottom: 1pt; 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">(60,625</td><td style="padding-bottom: 1pt; 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">60,625</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(540,828</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-indent: -0.125in; padding-left: 0.125in">Income (loss) before income taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,267,400</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">806,179</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,111,083</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(24,081</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,160,581</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; padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in">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">2,565,834</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">88,679</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">645,009</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <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">3,299,522</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; padding-bottom: 4pt; text-indent: -0.125in; padding-left: 0.125in">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">4,701,566</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">717,500</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,466,074</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">$</td><td style="border-bottom: Black 4pt double; text-align: right">(24,081</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">7,861,059</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-indent: -0.125in; padding-left: 0.125in">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">627,078</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">236,601</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">253,193</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,116,872</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Total assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">44,025,917</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,930,111</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14,149,332</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,472,457</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">67,632,903</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; text-indent: -0.125in; padding-left: 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-indent: -0.125in; padding-left: 0.125in">Total liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,375,028</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,243,113</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,492,843</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,472,457</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19,638,527</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; text-indent: -0.125in; padding-left: 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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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; text-indent: -0.125in; padding-left: 0.125in">Acquisitions of property, plant and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">151,783</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">252,116</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,292,586</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,696,485</td><td style="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_DisclosureOfOperatingSegmentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfOperatingSegmentsAbstract</td>
</tr>
<tr>
<td style="padding-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_DisclosureOfOperatingSegmentsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of operating segments. [Refer: Operating segments [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfOperatingSegmentsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022: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>74
<FILENAME>R57.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_NatureOfBusinessAbstract', window );"><strong>Nature of Business [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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_NatureOfBusinessAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_NatureOfBusinessAbstract</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The term related to stock exchange.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>75
<FILENAME>R58.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2024 </div>
<div>MXN ($) </div>
<div>Tons</div>
</th>
<th class="th">
<div>Dec. 31, 2024 </div>
<div>USD ($) </div>
<div>Tons</div>
</th>
<th class="th">
<div>Dec. 31, 2023 </div>
<div>MXN ($) </div>
<div>Tons</div>
</th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements [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="Show.showAR( this, 'defref_simecb_QuantityOfInventories', window );">Coke inventory quantity (in Tons)</a></td>
<td class="nump">130,622<span></span>
</td>
<td class="nump">130,622<span></span>
</td>
<td class="nump">130,622<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="Show.showAR( this, 'defref_ifrs-full_InventoriesAtFairValueLessCostsToSell', window );">Coke inventory value</a></td>
<td class="nump">$ 1,415<span></span>
</td>
<td class="nump">$ 528<span></span>
</td>
<td class="nump">$ 1,249<span></span>
</td>
<td class="nump">$ 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="Show.showAR( this, 'defref_ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember', window );">Bottom of Range [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements [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="Show.showAR( this, 'defref_simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument', window );">Instrument range</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="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_CreditTerm', window );">Normal credit term</a></td>
<td class="text">30 days<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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements [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="Show.showAR( this, 'defref_simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument', window );">Instrument range</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="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_CreditTerm', window );">Normal credit term</a></td>
<td class="text">90 days<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="Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember', window );">ICH [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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_DisclosureOfChangesInAccountingEstimatesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems</td>
</tr>
<tr>
<td style="padding-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_InventoriesAtFairValueLessCostsToSell">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of inventories carried at fair value less costs to sell. [Refer: At fair value [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 36<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_36_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InventoriesAtFairValueLessCostsToSell</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_ProportionOfOwnershipInterestInSubsidiary">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Total for all subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_17_b_iii&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2024-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_16_b_iii&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph 19B<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_19B_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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_CreditTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Credit term.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_CreditTerm</td>
</tr>
<tr>
<td style="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_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>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_QuantityOfInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Quantity of inventories.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_QuantityOfInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>76
<FILENAME>R59.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements - Schedule of Subsidiaries (Details)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_GasesIndustrialesDeAmericaSADeCVMember', window );">Gases Industriales de America, 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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1],[3],[4],[5]</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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1],[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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[6]</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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[7]</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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[7]</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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Companies that have lost the entire capital stock, except Procesadora Mexicali, S.A. de C.V. and Aceros Especiales Simec Tlaxcala, S.A. de C.V. which only have lost 2/3 of their capital stock.</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">Companies located in San Luis Potosi. For purposes of this report constitute the &#8220;Grupo San&#8221;.</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">Companies established in the United States of America, except a subsidiary of SimRep which is established in Canada.</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">ICH owns 0.59% of the shares in this company at December 31, 2023.</span></td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[5]</td>
<td style="vertical-align: top;" valign="top"><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 class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[6]</td>
<td style="vertical-align: top;" valign="top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Company established in Cura&#231;ao.</span></td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[7]</td>
<td style="vertical-align: top;" valign="top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Companies located in Brazil.</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_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Total for all subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_17_b_iii&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2024-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_16_b_iii&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph 19B<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_19B_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_GasesIndustrialesDeAmericaSADeCVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_GasesIndustrialesDeAmericaSADeCVMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>77
<FILENAME>R60.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements - Schedule of Relevant Exchange Rates (Details)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>May 12, 2025</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_ExchangeRatesLineItems', window );"><strong>Schedule of Relevant Exchange Rates [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">20.51<span></span>
</td>
<td class="nump">16.89<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="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">18.3<span></span>
</td>
<td class="nump">17.77<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="Show.showAR( this, 'defref_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=simecb_NonadjustingEventsMember', 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="Show.showAR( this, 'defref_simecb_ExchangeRatesLineItems', window );"><strong>Schedule of Relevant Exchange Rates [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">19.56<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">Average exchange rate used to translate revenues, costs and expenses of the companies mentioned above.</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_AverageForeignExchangeRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_ExchangeRatesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ExchangeRatesLineItems</td>
</tr>
<tr>
<td style="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_NonadjustingEventsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_NonadjustingEventsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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>R61.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements - Schedule of Estimated Useful Lives of Assets (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2024</div></th></tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment', 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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment', 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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment', 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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment', 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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment', 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="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_FixturesAndFittingsMember', 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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment', 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="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_FixturesAndFittingsMember', 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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment', 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_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The useful life, measured as period of time, used for property, plant and equipment. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 73<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_73_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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=ifrs-full_FixturesAndFittingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_FixturesAndFittingsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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>R62.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>Cash and Cash Equivalents and Other Investments - Schedule of Cash and Cash Equivalents (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</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="Show.showAR( this, 'defref_ifrs-full_CashEquivalentsAbstract', 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>
<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="Show.showAR( this, 'defref_ifrs-full_Cash', window );">Cash</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 1,374,909<span></span>
</td>
<td class="nump">$ 1,334,415<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="Show.showAR( this, 'defref_ifrs-full_CashEquivalents', window );">Cash equivalents (1)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">27,783,318<span></span>
</td>
<td class="nump">22,249,920<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Total</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 29,158,227<span></span>
</td>
<td class="nump">$ 23,584,335<span></span>
</td>
<td class="nump">$ 21,546,386<span></span>
</td>
<td class="nump">$ 15,130,192<span></span>
</td>
</tr>
<tr><td colspan="5"></td></tr>
<tr><td colspan="5"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash equivalents are investments with initial original maturities of less than 90 and 120 days and consist primarily of Treasury Bills issued by the United States Treasury Department.</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_Cash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits. [Refer: Cash on hand]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Cash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B13<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_CashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_CashEquivalentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashEquivalentsAbstract</td>
</tr>
<tr>
<td style="padding-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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>80
<FILENAME>R63.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Trade Receivables &#8211; Net (Details)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2024 </div>
<div>MXN ($)</div>
</th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', window );"><strong>Trade Receivables Net [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_CustomerPortfolioValue', window );">Customer portfolio value</a></td>
<td class="nump">$ 448,939<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification', window );">Estimate of expected credit losses</a></td>
<td class="nump">365,789<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeReceivables', window );">Net amount</a></td>
<td class="nump">$ 83,150<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_FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amortised cost before the modification of financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 35J<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_35J_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_TradeAndOtherReceivablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherReceivablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount due from customers for goods and services sold.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_CustomerPortfolioValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of customer portfolio.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_CustomerPortfolioValue</td>
</tr>
<tr>
<td style="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>81
<FILENAME>R64.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Trade Receivables &#8211; Net - Schedule of Age of Net Receivables that are Past Due (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialAssets', window );">Total</a></td>
<td class="nump">$ 1,843,530<span></span>
</td>
<td class="nump">$ 1,208,879<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember', 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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialAssets', window );">Total</a></td>
<td class="nump">627,565<span></span>
</td>
<td class="nump">423,500<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember', 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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialAssets', window );">Total</a></td>
<td class="nump">219,703<span></span>
</td>
<td class="nump">192,525<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanThreeMonthsMember', 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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialAssets', window );">Total</a></td>
<td class="nump">$ 996,262<span></span>
</td>
<td class="nump">$ 592,854<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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: Classes of financial instruments [domain]; Financial liabilities]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 25<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 35H<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_35H&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 35M<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_35M&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 35N<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_35N&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 35I<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_35I&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanThreeMonthsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanThreeMonthsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>82
<FILENAME>R65.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Trade Receivables &#8211; Net - Schedule of Allowance for Doubtful Accounts (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract', 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="Show.showAR( this, 'defref_simecb_AllowanceAccountForCreditLossesofFinancialAssets', window );">Balance at beginning of year</a></td>
<td class="nump">$ 283,557<span></span>
</td>
<td class="nump">$ 226,432<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_AllowanceAccountForCreditLossesProvisions', window );">Provisions</a></td>
<td class="nump">87,127<span></span>
</td>
<td class="nump">96,343<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets', window );">Cancellation</a></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="Show.showAR( this, 'defref_simecb_AllowanceAccountForCreditLossesAccountRecoveries', window );">Account recoveries</a></td>
<td class="num">(1,828)<span></span>
</td>
<td class="num">(20,236)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_AllowanceAccountForCreditLossesOfTranslationsEffects', window );">Translations effects</a></td>
<td class="nump">109,308<span></span>
</td>
<td class="num">(18,982)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_AllowanceAccountForCreditLossesofFinancialAssets', window );">Balance at end of year</a></td>
<td class="nump">$ 478,164<span></span>
</td>
<td class="nump">$ 283,557<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_ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract</td>
</tr>
<tr>
<td style="padding-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_AllowanceAccountForCreditLossesAccountRecoveries">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of allowance account for credit losses account recoveries.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AllowanceAccountForCreditLossesAccountRecoveries</td>
</tr>
<tr>
<td style="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_AllowanceAccountForCreditLossesOfTranslationsEffects">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents allowance for credit losses on translation effects.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AllowanceAccountForCreditLossesOfTranslationsEffects</td>
</tr>
<tr>
<td style="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_AllowanceAccountForCreditLossesProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of allowance account for credit losses provisions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AllowanceAccountForCreditLossesProvisions</td>
</tr>
<tr>
<td style="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_AllowanceAccountForCreditLossesofFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AllowanceAccountForCreditLossesofFinancialAssets</td>
</tr>
<tr>
<td style="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_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>83
<FILENAME>R66.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Recoverable Taxes - Schedule of Recoverable Taxes (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncomeTaxesPaidRefundAbstract', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ValueAddedTaxReceivables', window );">Value Added Tax</a></td>
<td class="nump">$ 548,348<span></span>
</td>
<td class="nump">$ 479,354<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax', window );">Income Tax</a></td>
<td class="nump">191,794<span></span>
</td>
<td class="nump">360,840<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_OtherAssetsRecoverable', window );">Other</a></td>
<td class="nump">18,726<span></span>
</td>
<td class="nump">18,730<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentTaxAssetsCurrent', window );">Total recoverable taxes</a></td>
<td class="nump">$ 758,868<span></span>
</td>
<td class="nump">$ 858,924<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentTaxAssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 54<br> -Subparagraph n<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_n&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_IncomeTaxesPaidRefundAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeTaxesPaidRefundAbstract</td>
</tr>
<tr>
<td style="padding-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_ReceivablesFromTaxesOtherThanIncomeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of receivables from taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_OtherAssetsRecoverable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Other assets recoverable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_OtherAssetsRecoverable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>84
<FILENAME>R67.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Inventories (Details) - MXN ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_InventoriesLineItems', window );"><strong>Inventories [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_CokeInventories', window );">Coke inventory on hand</a></td>
<td class="nump">$ 1,414,703,000<span></span>
</td>
<td class="nump">$ 1,249,353,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Inventories', window );">Short term inventories</a></td>
<td class="nump">11,164,370,000<span></span>
</td>
<td class="nump">10,203,810,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentInventories', window );">Long term inventories</a></td>
<td class="nump">$ 1,688,890,000<span></span>
</td>
<td class="nump">1,519,929,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis=ifrs-full_ShorttermBorrowingsMember', window );">Short-term borrowings [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="Show.showAR( this, 'defref_simecb_InventoriesLineItems', window );"><strong>Inventories [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Inventories', window );">Short term inventories</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,381,748,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis=ifrs-full_LongtermBorrowingsMember', window );">Long-term borrowings [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="Show.showAR( this, 'defref_simecb_InventoriesLineItems', window );"><strong>Inventories [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentInventories', window );">Long term inventories</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,414,703,000<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_Inventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current inventories. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 36<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_36_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph g<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_g&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 68<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_68&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current inventories. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 54<br> -Subparagraph g<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_g&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_simecb_CokeInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of coke inventories non current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_CokeInventories</td>
</tr>
<tr>
<td style="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_InventoriesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_InventoriesLineItems</td>
</tr>
<tr>
<td style="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_LiabilitiesArisingFromFinancingActivitiesAxis=ifrs-full_ShorttermBorrowingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis=ifrs-full_ShorttermBorrowingsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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_LiabilitiesArisingFromFinancingActivitiesAxis=ifrs-full_LongtermBorrowingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis=ifrs-full_LongtermBorrowingsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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>R68.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Inventories - Schedule of Current Inventory and Non-Current Inventory (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinishedGoods', window );">Finished goods</a></td>
<td class="nump">$ 2,596,456<span></span>
</td>
<td class="nump">$ 2,332,207<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_WorkInProgress', window );">Work-in-process</a></td>
<td class="nump">128,451<span></span>
</td>
<td class="nump">92,439<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherInventories', window );">Billets</a></td>
<td class="nump">2,601,270<span></span>
</td>
<td class="nump">1,929,808<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies', window );">Raw materials and supplies</a></td>
<td class="nump">4,574,146<span></span>
</td>
<td class="nump">4,661,167<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SpareParts', window );">Materials, spare parts and rollers</a></td>
<td class="nump">1,261,415<span></span>
</td>
<td class="nump">1,186,889<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentInventoriesInTransit', window );">Materials in-transit</a></td>
<td class="nump">2,632<span></span>
</td>
<td class="nump">1,300<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Inventories', window );">Current Inventories, net</a></td>
<td class="nump">11,164,370<span></span>
</td>
<td class="nump">10,203,810<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_CokeInventories', window );">Coke</a></td>
<td class="nump">1,414,703<span></span>
</td>
<td class="nump">1,249,353<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="Show.showAR( this, 'defref_simecb_SparePartsInventories', window );">Spare parts</a></td>
<td class="nump">70,486<span></span>
</td>
<td class="nump">73,268<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="Show.showAR( this, 'defref_simecb_RollersInventories', window );">Rollers</a></td>
<td class="nump">203,701<span></span>
</td>
<td class="nump">197,308<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_FinishedGoodsInventories', window );">Finished goods</a></td>
<td class="nump">353,095<span></span>
</td>
<td class="nump">353,095<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_GrossNoncurrentInventories', window );">Long-term inventories, gross</a></td>
<td class="nump">2,041,985<span></span>
</td>
<td class="nump">1,873,024<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower', window );">Less, valuation allowance at the lower of cost or net realizable value.</a></td>
<td class="num">(353,095)<span></span>
</td>
<td class="num">(353,095)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentInventories', window );">Non-current inventories, net</a></td>
<td class="nump">$ 1,688,890<span></span>
</td>
<td class="nump">$ 1,519,929<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 37<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 37<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract</td>
</tr>
<tr>
<td style="padding-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_FinishedGoods">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 37<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current inventories. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 36<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_36_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph g<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_g&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 68<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_68&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current inventories. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 54<br> -Subparagraph g<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_g&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 37<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 37<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 37<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_CokeInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of coke inventories non current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_CokeInventories</td>
</tr>
<tr>
<td style="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_FinishedGoodsInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of finished goods inventories non current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_FinishedGoodsInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_GrossNoncurrentInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Long-term inventories, gross.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_RollersInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of rollers inventories non current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_RollersInventories</td>
</tr>
<tr>
<td style="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_SparePartsInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of spare parts inventories non current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_SparePartsInventories</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents amount of valuation allowance at cost or net realizable value</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>86
<FILENAME>R69.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, Plant and Equipment (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationExpense', window );">Depreciation expense</a></td>
<td class="nump">$ 1,066,382<span></span>
</td>
<td class="nump">$ 1,035,244<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Fair value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,105,393<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_PlanAssetsAtFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 57<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_57_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PlanAssetsAtFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>87
<FILENAME>R70.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, Plant and Equipment - Schedule of Cost of Investment Property, Plant and Equipment (Details) - Cost [Member] - MXN ($)<br> $ in Millions</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfInvestmentPropertyLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">$ 41,063<span></span>
</td>
<td class="nump">$ 40,311<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">2,127<span></span>
</td>
<td class="nump">2,492<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets', window );">Conversion adjustments</a></td>
<td class="nump">2,059<span></span>
</td>
<td class="num">(1,740)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">45,249<span></span>
</td>
<td class="nump">41,063<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Land [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfInvestmentPropertyLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">1,398<span></span>
</td>
<td class="nump">1,415<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">12<span></span>
</td>
<td class="nump">2<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets', window );">Conversion adjustments</a></td>
<td class="nump">6<span></span>
</td>
<td class="num">(19)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">1,416<span></span>
</td>
<td class="nump">1,398<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Buildings [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfInvestmentPropertyLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">5,251<span></span>
</td>
<td class="nump">5,404<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">0<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="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets', window );">Conversion adjustments</a></td>
<td class="nump">22<span></span>
</td>
<td class="num">(153)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">5,273<span></span>
</td>
<td class="nump">5,251<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Machinery and equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfInvestmentPropertyLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">29,701<span></span>
</td>
<td class="nump">30,141<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">854<span></span>
</td>
<td class="nump">1,017<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets', window );">Conversion adjustments</a></td>
<td class="nump">1,863<span></span>
</td>
<td class="num">(1,457)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">32,418<span></span>
</td>
<td class="nump">29,701<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Transportation equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfInvestmentPropertyLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">165<span></span>
</td>
<td class="nump">163<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">1<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets', window );">Conversion adjustments</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">1<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">165<span></span>
</td>
<td class="nump">165<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Furniture, mixtures and computer equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfInvestmentPropertyLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">155<span></span>
</td>
<td class="nump">152<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">6<span></span>
</td>
<td class="nump">7<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets', window );">Conversion adjustments</a></td>
<td class="nump">0<span></span>
</td>
<td class="num">(4)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">161<span></span>
</td>
<td class="nump">155<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Constructions and machinery in-progress [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfInvestmentPropertyLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">4,393<span></span>
</td>
<td class="nump">3,036<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">1,255<span></span>
</td>
<td class="nump">1,465<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets', window );">Conversion adjustments</a></td>
<td class="nump">168<span></span>
</td>
<td class="num">(108)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">$ 5,816<span></span>
</td>
<td class="nump">$ 4,393<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_73_e_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_DisclosureOfInvestmentPropertyLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfInvestmentPropertyLineItems</td>
</tr>
<tr>
<td style="padding-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_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in property, plant and equipment including right-of-use assets 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: Property, plant and equipment including right-of-use assets]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_LandMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_LandAndBuildingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>88
<FILENAME>R71.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, Plant and Equipment - Schedule of Accumulated Depreciation of Property, Plant and Equipment (Details) - Accumulated amortization [Member] - MXN ($)<br> $ in Millions</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherPropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">$ 23,109<span></span>
</td>
<td class="nump">$ 23,528<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets', window );">Depreciation expense</a></td>
<td class="nump">1,054<span></span>
</td>
<td class="nump">1,027<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets', window );">Conversion effects</a></td>
<td class="nump">1,443<span></span>
</td>
<td class="num">(1,446)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherPropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">25,606<span></span>
</td>
<td class="nump">23,109<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Buildings [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherPropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">1,318<span></span>
</td>
<td class="nump">1,286<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets', window );">Depreciation expense</a></td>
<td class="nump">57<span></span>
</td>
<td class="nump">63<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets', window );">Conversion effects</a></td>
<td class="num">(20)<span></span>
</td>
<td class="num">(31)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherPropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">1,355<span></span>
</td>
<td class="nump">1,318<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Machinery and equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherPropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">21,619<span></span>
</td>
<td class="nump">22,074<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets', window );">Depreciation expense</a></td>
<td class="nump">990<span></span>
</td>
<td class="nump">957<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets', window );">Conversion effects</a></td>
<td class="nump">1,470<span></span>
</td>
<td class="num">(1,412)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherPropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">24,079<span></span>
</td>
<td class="nump">21,619<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Transportation equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherPropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">87<span></span>
</td>
<td class="nump">86<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets', window );">Conversion effects</a></td>
<td class="num">(4)<span></span>
</td>
<td class="num">(1)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherPropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">85<span></span>
</td>
<td class="nump">87<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Furniture, mixtures and computer equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherPropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">85<span></span>
</td>
<td class="nump">82<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets', window );">Depreciation expense</a></td>
<td class="nump">5<span></span>
</td>
<td class="nump">5<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets', window );">Conversion effects</a></td>
<td class="num">(3)<span></span>
</td>
<td class="num">(2)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherPropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">$ 87<span></span>
</td>
<td class="nump">$ 85<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_DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of depreciation of property, plant and equipment including right-of-use assets. [Refer: Depreciation and amortisation expense; Property, plant and equipment including right-of-use assets]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_DisclosureOfPropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in property, plant and equipment including right-of-use assets 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: Property, plant and equipment including right-of-use assets]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_OtherPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 37<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_BuildingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>89
<FILENAME>R72.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Property, Plant and Equipment - Schedule of Net Book Value of Property, Plant and Equipment (Details) - MXN ($)<br> $ in Millions</strong></div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Jan. 01, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets', window );">Net book value</a></td>
<td class="nump">$ 19,630<span></span>
</td>
<td class="nump">$ 17,954<span></span>
</td>
<td class="nump">$ 16,783<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets', window );">Net book value</a></td>
<td class="nump">1,416<span></span>
</td>
<td class="nump">1,398<span></span>
</td>
<td class="nump">1,415<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets', window );">Net book value</a></td>
<td class="nump">3,918<span></span>
</td>
<td class="nump">3,933<span></span>
</td>
<td class="nump">4,118<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets', window );">Net book value</a></td>
<td class="nump">8,327<span></span>
</td>
<td class="nump">8,082<span></span>
</td>
<td class="nump">8,067<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets', window );">Net book value</a></td>
<td class="nump">80<span></span>
</td>
<td class="nump">78<span></span>
</td>
<td class="nump">77<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets', window );">Net book value</a></td>
<td class="nump">73<span></span>
</td>
<td class="nump">70<span></span>
</td>
<td class="nump">70<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets', window );">Net book value</a></td>
<td class="nump">$ 5,816<span></span>
</td>
<td class="nump">$ 4,393<span></span>
</td>
<td class="nump">$ 3,036<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_DisclosureOfPropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of property, plant and equipment that would have been recognised had the revalued assets been carried under the cost model. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 77<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_77_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>90
<FILENAME>R73.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Investments in Financial Instruments - Schedule of Investments in Financial Instruments (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnFinancialInstrumentsAbstract', window );"><strong>Schedule of investments in financial instruments [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentFinancialAssets', window );">Other stock instruments</a></td>
<td class="nump">$ 1,340,173<span></span>
</td>
<td class="nump">$ 1,461,865<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_GainsLossesOnFinancialInstrumentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnFinancialInstrumentsAbstract</td>
</tr>
<tr>
<td style="padding-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_OtherNoncurrentFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 54<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherNoncurrentFinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>91
<FILENAME>R74.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Intangible and Other Long-Term Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization of intangible assets</a></td>
<td class="nump">$ 11,893<span></span>
</td>
<td class="nump">$ 7,344<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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Intangible and Other Long-Term Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Intangible and Other Long-Term Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -Clause vi<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_118_e_vi&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfIntangibleAssetsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_118_e_iv&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_118_e_iv&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=simecb_San42TrademarkMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>92
<FILENAME>R75.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Intangible and Other Long-Term Assets - Schedule of Balances (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Intangible assets and goodwill</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 2,262,605<span></span>
</td>
<td class="nump">$ 2,298,081<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 110,476<span></span>
</td>
<td class="nump">$ 90,995<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill', 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="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill', 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="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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">$ 110,476<span></span>
</td>
<td class="nump">$ 90,995<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill', 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="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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible assets</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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill', 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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible assets</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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill', 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="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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible assets</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="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,254,236<span></span>
</td>
<td class="nump">$ 2,234,755<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">8,369<span></span>
</td>
<td class="nump">63,326<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_GrossCarryingAmountMember', window );">Gross carrying amount [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible assets</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 class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Gross carrying amount [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Intangible assets and goodwill</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4,535,747<span></span>
</td>
<td class="nump">4,559,330<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Gross carrying amount [member] | 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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">110,476<span></span>
</td>
<td class="nump">90,995<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Gross carrying amount [member] | 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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">67,442<span></span>
</td>
<td class="nump">55,549<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Gross carrying amount [member] | Republic [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">177,918<span></span>
</td>
<td class="nump">146,544<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Gross carrying amount [member] | 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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible assets</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="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Gross carrying amount [member] | 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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible assets</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="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Gross carrying amount [member] | 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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible assets</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="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Gross carrying amount [member] | Grupo San [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible assets</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="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Gross carrying amount [member] | 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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4,527,378<span></span>
</td>
<td class="nump">4,496,004<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Gross carrying amount [member] | 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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">8,369<span></span>
</td>
<td class="nump">63,326<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Gross carrying amount [member] | Gross carrying amount [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible assets</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="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=simecb_AccumulatedAmortizationMember', window );">Accumulated amortization [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Intangible assets and goodwill</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,273,142<span></span>
</td>
<td class="nump">2,261,249<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=simecb_AccumulatedAmortizationMember', window );">Accumulated amortization [Member] | 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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">67,442<span></span>
</td>
<td class="nump">55,549<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=simecb_AccumulatedAmortizationMember', window );">Accumulated amortization [Member] | Republic [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">67,442<span></span>
</td>
<td class="nump">55,549<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=simecb_AccumulatedAmortizationMember', window );">Accumulated amortization [Member] | 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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible assets</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="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=simecb_AccumulatedAmortizationMember', window );">Accumulated amortization [Member] | Grupo San [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible assets</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="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=simecb_AccumulatedAmortizationMember', window );">Accumulated amortization [Member] | 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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 2,273,142<span></span>
</td>
<td class="nump">2,261,249<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=simecb_AccumulatedAmortizationMember', window );">Accumulated amortization [Member] | 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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=simecb_AccumulatedAmortizationMember', window );">Accumulated amortization [Member] | Gross carrying amount [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Schedule of Intangible Assets Balance [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible assets</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><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_DisclosureOfIntangibleAssetsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfIntangibleAssetsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IntangibleAssetsAndGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_OtherIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 119<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_119&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherIntangibleAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The useful life, measured as period of time, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 118<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_118_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</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_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_RepublicTradeMarkMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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=ifrs-full_GrossCarryingAmountMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=simecb_AccumulatedAmortizationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>93
<FILENAME>R76.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible and Other Long-Term Assets - Schedule of Reconciliation Between the Opening and Closing Balances (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Beginning Balance</a></td>
<td class="nump">$ 2,298,081<span></span>
</td>
<td class="nump">$ 2,325,255<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_CancellationsAmount', window );">Cancellations</a></td>
<td class="num">(35,476)<span></span>
</td>
<td class="num">(27,174)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Ending Balance</a></td>
<td class="num">(2,262,605)<span></span>
</td>
<td class="nump">2,298,081<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', 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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Beginning Balance</a></td>
<td class="nump">4,559,330<span></span>
</td>
<td class="nump">4,594,619<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="nump">11,893<span></span>
</td>
<td class="nump">7,344<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_CancellationsAmount', window );">Cancellations</a></td>
<td class="num">(35,476)<span></span>
</td>
<td class="num">(27,174)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill', window );">Adjustment effect of the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(15,459)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Ending Balance</a></td>
<td class="nump">4,535,747<span></span>
</td>
<td class="nump">4,559,330<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Beginning Balance</a></td>
<td class="num">(2,261,249)<span></span>
</td>
<td class="num">(2,269,364)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="num">(11,893)<span></span>
</td>
<td class="num">(7,344)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill', window );">Adjustment effect of the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">15,459<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Ending Balance</a></td>
<td class="num">$ (2,273,142)<span></span>
</td>
<td class="num">$ (2,261,249)<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_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_118_e_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_DisclosureOfIntangibleAssetsMaterialToEntityLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -Clause vii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_118_e_vii&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_118_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_CancellationsAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cancellations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>94
<FILENAME>R77.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Short-Term Debt (Details) - Medium-term notes of Simec [Member] - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Nov. 15, 2007</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRate', window );">Annual rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10.50%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ShorttermBorrowings', window );">Bonds not exchanged</a></td>
<td class="nump">$ 300,000<span></span>
</td>
<td class="nump">$ 300,000<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="Show.showAR( this, 'defref_simecb_ExchangeAmount', window );">Exchange amount</a></td>
<td class="nump">$ 6,194<span></span>
</td>
<td class="nump">$ 5,102<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The interest rate on borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 7<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ShorttermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_simecb_ExchangeAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the amount of exchange amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ExchangeAmount</td>
</tr>
<tr>
<td style="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_BorrowingsByNameAxis=simecb_MediumTermNotesOfSimecMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>95
<FILENAME>R78.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Accounts Payable Trade and Other Accrued Liabilities - Schedule of Accounts Payable Trade and Other Accrued Liabilities (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherPayablesAbstract', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherPayablesToTradeSuppliers', window );">Trade accounts payable</a></td>
<td class="nump">$ 4,166,934<span></span>
</td>
<td class="nump">$ 7,443,227<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_OtherAccruedLiabilities', window );">Other accounts payable and accrued liabilities</a></td>
<td class="nump">434,377<span></span>
</td>
<td class="nump">438,664<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="Show.showAR( this, 'defref_simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities', window );">Total accounts payable trade and other accrued liabilities</a></td>
<td class="nump">$ 4,601,311<span></span>
</td>
<td class="nump">$ 7,881,891<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_TradeAndOtherPayablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherPayablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 78<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_TotalAccountsPayableTradeAndOtherAccruedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total accounts payable trade and other accrued liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>96
<FILENAME>R79.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee Benefits (Details)<br> $ / shares in Units, $ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="6">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Dec. 11, 2020 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2024 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2024 </div>
<div>USD ($) </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Dec. 31, 2023 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2023 </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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Employee Benefits [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="Show.showAR( this, 'defref_simecb_PercentageOfCollectiveBargainingAgreements', window );">Percentage of collective bargaining agreements</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">42.00%<span></span>
</td>
<td class="nump">42.00%<span></span>
</td>
<td class="nump">42.00%<span></span>
</td>
<td class="nump">42.00%<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="Show.showAR( this, 'defref_simecb_PercentageShareOfEmployersProfits', window );">Percentage share of employers profits</a></td>
<td class="text">&#160;<span></span>
</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>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_EmployeeProfitSharingAmount', window );">Employee profit sharing amount (in Pesos)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,713<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 680<span></span>
</td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_simecb_DeferredContributionPlanPercentage', window );">Deferred contribution plan percentage</a></td>
<td class="text">&#160;<span></span>
</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>
<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="Show.showAR( this, 'defref_ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans', window );">Defined contribution plan expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 29,051<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">27,919<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 24,118<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="Show.showAR( this, 'defref_ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan', window );">Defined benefit obligations amount (in Pesos)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 177,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">185,174<span></span>
</td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_ifrs-full_OtherPayables', window );">Severance pay (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="nump">$ 5,400<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_WithdrawalPayment', window );">Complete withdrawal payment</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">$ 8,345,769,000<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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ShorttermLegalProceedingsProvision', window );">Legal counsel payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 8,345,769,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PaymentsToAndOnBehalfOfEmployees', window );">Payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,474,049,000<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="Show.showAR( this, 'defref_simecb_ContributionVestedPercentage', window );">Contribution vested percentage</a></td>
<td class="text">&#160;<span></span>
</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>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_PercentageOfContribution', window );">Percentage of contribution</a></td>
<td class="text">&#160;<span></span>
</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>
<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="Show.showAR( this, 'defref_ifrs-full_OtherLongtermBenefits', window );">Profit sharing amount</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>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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>
<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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Employee Benefits [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="Show.showAR( this, 'defref_simecb_PercentageOfCollectiveBargainingAgreements', window );">Percentage of collective bargaining agreements</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">26.00%<span></span>
</td>
<td class="nump">26.00%<span></span>
</td>
<td class="nump">18.00%<span></span>
</td>
<td class="nump">18.00%<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="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>
<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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Employee Benefits [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans', window );">Defined contribution plan expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,700,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,900,000<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="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="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>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_PercentageOfContribution', window );">Percentage of contribution</a></td>
<td class="text">&#160;<span></span>
</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>
<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="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>
<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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Employee Benefits [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans', window );">Defined contribution plan expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">300,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">300,000<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="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=simecb_FourZeroOneKPlansMember', window );">Four Zero One 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>
<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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Employee Benefits [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans', window );">Defined contribution plan expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">800,000<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="Show.showAR( this, 'defref_simecb_PercentageOfContribution', window );">Percentage of contribution</a></td>
<td class="text">&#160;<span></span>
</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>
<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="Show.showAR( this, 'defref_ifrs-full_CharacteristicsOfDefinedBenefitPlansAxis=simecb_ProfitSharingAndIncentiveCompensationPlansMember', window );">Profit Sharing and Incentive Compensation Plans [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Employee Benefits [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherLongtermBenefits', window );">Profit sharing 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">$ 300,000<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="Show.showAR( this, 'defref_ifrs-full_OtherEmployeeExpense', window );">Profit sharing plan 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"> <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="Show.showAR( this, 'defref_ifrs-full_CharacteristicsOfDefinedBenefitPlansAxis=simecb_ProfitSharingAndIncentiveCompensationPlansMember', window );">Profit Sharing and Incentive Compensation Plans [Member] | 5% of EBITDA [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Employee Benefits [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherLongtermBenefits', window );">Profit sharing amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 75,000,000<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="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CharacteristicsOfDefinedBenefitPlansAxis=simecb_ProfitSharingAndIncentiveCompensationPlansMember', window );">Profit Sharing and Incentive Compensation Plans [Member] | Bottom of range [member] | 3% of EBITDA [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Employee Benefits [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherLongtermBenefits', window );">Profit sharing amount</a></td>
<td class="text">&#160;<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>
<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="Show.showAR( this, 'defref_ifrs-full_CharacteristicsOfDefinedBenefitPlansAxis=simecb_ProfitSharingAndIncentiveCompensationPlansMember', window );">Profit Sharing and Incentive Compensation Plans [Member] | Bottom of range [member] | 4% of EBITDA [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Employee Benefits [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherLongtermBenefits', window );">Profit sharing amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25,000,000<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="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CharacteristicsOfDefinedBenefitPlansAxis=simecb_ProfitSharingAndIncentiveCompensationPlansMember', window );">Profit Sharing and Incentive Compensation Plans [Member] | Top of range [member] | 3% of EBITDA [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Employee Benefits [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherLongtermBenefits', window );">Profit sharing amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25,000,000<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="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CharacteristicsOfDefinedBenefitPlansAxis=simecb_ProfitSharingAndIncentiveCompensationPlansMember', window );">Profit Sharing and Incentive Compensation Plans [Member] | Top of range [member] | 4% of EBITDA [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Employee Benefits [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherLongtermBenefits', window );">Profit sharing amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 75,000,000<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>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDefinedBenefitPlansLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherEmployeeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of employee expenses that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 5<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_5&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherEmployeeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_OtherLongtermBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of long-term employee benefits other than post-employment benefits and termination benefits. Such benefits may include long-term paid absences, jubilee or other long-service benefits, long-term disability benefits, long-term profit-sharing and bonuses and long-term deferred remuneration. [Refer: Employee benefits expense]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 158<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_158&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherLongtermBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_OtherPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amounts payable that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_PaymentsToAndOnBehalfOfEmployees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow to, and on behalf of, employees.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 14<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_14_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PaymentsToAndOnBehalfOfEmployees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_PostemploymentBenefitExpenseDefinedContributionPlans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 53<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_53&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of deficit in a defined benefit plan. [Refer: Defined benefit plans [domain]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_ifrs-full_ShorttermLegalProceedingsProvision">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current provision for legal proceedings. [Refer: Legal proceedings provision]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 37<br> -IssueDate 2024-01-01<br> -Section Example 10 A court case<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=37&amp;code=ifrs-tx-2024-en-r&amp;doctype=Illustrative%20Examples&amp;dita_xref=IAS37_IE_C_ex10_TI<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 37<br> -IssueDate 2024-01-01<br> -Paragraph 87<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=37&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_87&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ShorttermLegalProceedingsProvision</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Contribution vested Percentage.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Deferred contribution plan percentage.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_EmployeeProfitSharingAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Employee profit sharing amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fixed amount per hour for each covered employees.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_PercentageOfCollectiveBargainingAgreements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of collective bargaining agreements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>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_PercentageOfContribution">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of contribution.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_PercentageOfContribution</td>
</tr>
<tr>
<td 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_PercentageShareOfEmployersProfits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage share of employers profits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>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_WithdrawalPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the amount of complete withdrawal payment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_WithdrawalPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=simecb_RepublicEmployeesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_RepublicMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_VEBABenefitTrustMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_FourZeroOneKPlansMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CharacteristicsOfDefinedBenefitPlansAxis=simecb_ProfitSharingAndIncentiveCompensationPlansMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CharacteristicsOfDefinedBenefitPlansAxis=simecb_ProfitSharingAndIncentiveCompensationPlansMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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_FundingArrangementsOfDefinedBenefitPlansAxis=simecb_FivePercentageOfEBITDAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FundingArrangementsOfDefinedBenefitPlansAxis=simecb_FivePercentageOfEBITDAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_FundingArrangementsOfDefinedBenefitPlansAxis=simecb_ThreePercentageOfEBITDAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FundingArrangementsOfDefinedBenefitPlansAxis=simecb_ThreePercentageOfEBITDAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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_FundingArrangementsOfDefinedBenefitPlansAxis=simecb_FourPercentageOfEBITDAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FundingArrangementsOfDefinedBenefitPlansAxis=simecb_FourPercentageOfEBITDAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>97
<FILENAME>R80.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Employee Benefits - Schedule of Employee Benefits Liability (Details) - Employee benefits liability [Member] - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan', window );">Vested benefits Obligation</a></td>
<td class="nump">$ 4,123<span></span>
</td>
<td class="nump">$ 4,431<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_PlusNonVestedBenefitsObligation', window );">Plus, Non-Vested Benefits Obligation</a></td>
<td class="nump">172,877<span></span>
</td>
<td class="nump">180,743<span></span>
</td>
<td class="nump">$ 169,375<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitObligationAtPresentValue', window );">Defined Benefits Obligation</a></td>
<td class="nump">177,000<span></span>
</td>
<td class="nump">185,174<span></span>
</td>
<td class="nump">169,375<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LiabilityAssetOfDefinedBenefitPlans', window );">Projected Net Liability</a></td>
<td class="nump">177,000<span></span>
</td>
<td class="nump">$ 185,174<span></span>
</td>
<td class="nump">$ 169,375<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NetDefinedBenefitLiabilityAssetAxis=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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan', window );">Vested benefits Obligation</a></td>
<td class="text"> <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="Show.showAR( this, 'defref_simecb_PlusNonVestedBenefitsObligation', window );">Plus, Non-Vested Benefits Obligation</a></td>
<td class="nump">74,178<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitObligationAtPresentValue', window );">Defined Benefits Obligation</a></td>
<td class="nump">74,178<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LiabilityAssetOfDefinedBenefitPlans', window );">Projected Net Liability</a></td>
<td class="nump">74,178<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="Show.showAR( this, 'defref_ifrs-full_NetDefinedBenefitLiabilityAssetAxis=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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan', window );">Vested benefits Obligation</a></td>
<td class="nump">4,123<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="Show.showAR( this, 'defref_simecb_PlusNonVestedBenefitsObligation', window );">Plus, Non-Vested Benefits Obligation</a></td>
<td class="nump">98,699<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitObligationAtPresentValue', window );">Defined Benefits Obligation</a></td>
<td class="nump">102,822<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LiabilityAssetOfDefinedBenefitPlans', window );">Projected Net Liability</a></td>
<td class="nump">$ 102,822<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 57<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_57_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LiabilityAssetOfDefinedBenefitPlans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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 [domain]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 140<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_140_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_PlusNonVestedBenefitsObligation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of benefits related to obligation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_NetDefinedBenefitLiabilityAssetAxis=simecb_EmployeeBenefitsLiabilityMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NetDefinedBenefitLiabilityAssetAxis=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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>98
<FILENAME>R81.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee Benefits - Schedule of Net Cost for the Period Booked in Profit and loss (Details) - 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, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems', window );"><strong>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="Show.showAR( this, 'defref_simecb_ServiceCost', window );">Service cost</a></td>
<td class="nump">$ 16,483<span></span>
</td>
<td class="nump">$ 15,206<span></span>
</td>
<td class="nump">$ 10,998<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans', window );">Net interest</a></td>
<td class="nump">20,391<span></span>
</td>
<td class="nump">18,632<span></span>
</td>
<td class="nump">12,101<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PastServiceCostDefinedBenefitPlans', window );">Labor cost of past services</a></td>
<td class="num">(13,880)<span></span>
</td>
<td class="num">(2,528)<span></span>
</td>
<td class="num">(11,244)<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="Show.showAR( this, 'defref_simecb_NetCostForThePeriod', window );">Net Cost for the period</a></td>
<td class="nump">22,994<span></span>
</td>
<td class="nump">$ 31,310<span></span>
</td>
<td class="nump">$ 11,855<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems', window );"><strong>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="Show.showAR( this, 'defref_simecb_ServiceCost', window );">Service cost</a></td>
<td class="nump">6,724<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="Show.showAR( this, 'defref_ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans', window );">Net interest</a></td>
<td class="nump">9,550<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="Show.showAR( this, 'defref_ifrs-full_PastServiceCostDefinedBenefitPlans', window );">Labor cost of past services</a></td>
<td class="num">(14,150)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_NetCostForThePeriod', window );">Net Cost for the period</a></td>
<td class="nump">2,124<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="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="Show.showAR( this, 'defref_simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems', window );"><strong>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="Show.showAR( this, 'defref_simecb_ServiceCost', window );">Service cost</a></td>
<td class="nump">9,759<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="Show.showAR( this, 'defref_ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans', window );">Net interest</a></td>
<td class="nump">10,841<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="Show.showAR( this, 'defref_ifrs-full_PastServiceCostDefinedBenefitPlans', window );">Labor cost of past services</a></td>
<td class="nump">270<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_NetCostForThePeriod', window );">Net Cost for the period</a></td>
<td class="nump">$ 20,870<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_PastServiceCostDefinedBenefitPlans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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 [domain]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 135<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_135_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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 [domain]; 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="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 2024-01-01<br> -Paragraph 135<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_135_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_NetCostForThePeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net cost for the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems</td>
</tr>
<tr>
<td style="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_ServiceCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of service cost.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ServiceCost</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>99
<FILENAME>R82.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee Benefits - Schedule of Main Actuarial Hypothesis Used in the Actuarial Computations (Details)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfDiscountRates', window );">Discount rate</a></td>
<td class="nump">10.55%<span></span>
</td>
<td class="nump">9.05%<span></span>
</td>
<td class="nump">9.10%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TaxRateEffectFromChangeInTaxRate', window );">Wage increase rate</a></td>
<td class="nump">5.00%<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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 [domain]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 144<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_144&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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 [domain]; Defined benefit obligation, at present value; Actuarial assumptions [domain]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 144<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_144&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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_DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract</td>
</tr>
<tr>
<td style="padding-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_TaxRateEffectFromChangeInTaxRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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>100
<FILENAME>R83.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee Benefits - Schedule of DBO Amount Recorded in the Balance Sheet (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes', window );">Defined benefit obligations (DBO) changes in present</a></td>
<td class="nump">$ 185,174<span></span>
</td>
<td class="nump">$ 169,375<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_DefinedBenefitObligationAtPresentValues', window );">DBO present value at January 1st</a></td>
<td class="nump">185,174<span></span>
</td>
<td class="nump">169,375<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset', window );">Past services labor cost</a></td>
<td class="num">(13,880)<span></span>
</td>
<td class="num">(2,528)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset', window );">Current service labor cost</a></td>
<td class="nump">16,483<span></span>
</td>
<td class="nump">15,206<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestRevenueExpense', window );">Interest expense</a></td>
<td class="nump">20,391<span></span>
</td>
<td class="nump">18,632<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_DefinedBenefitsCosts', window );">Paid benefits</a></td>
<td class="num">(12,945)<span></span>
</td>
<td class="num">(22,044)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset', window );">Actuarial gains and losses in obligations</a></td>
<td class="num">(18,223)<span></span>
</td>
<td class="nump">6,533<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_DefinedBenefitObligationAtPresentValues', window );">DBO present value at December 31st</a></td>
<td class="nump">177,000<span></span>
</td>
<td class="nump">185,174<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="Show.showAR( this, 'defref_simecb_InitialProfitandLossEmployeeBenefits', window );">Initial PNL</a></td>
<td class="nump">185,174<span></span>
</td>
<td class="nump">169,375<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_NetCostsForThePeriod', window );">Net cost for the period</a></td>
<td class="nump">22,994<span></span>
</td>
<td class="nump">31,310<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_PaidBenefits', window );">Paid benefits</a></td>
<td class="num">(12,945)<span></span>
</td>
<td class="num">(22,044)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling', window );">Previous years effect on profit and loss</a></td>
<td class="num">(18,223)<span></span>
</td>
<td class="nump">6,533<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="Show.showAR( this, 'defref_simecb_FinaIProfitandLossEmployeeBenefits', window );">Final PNL</a></td>
<td class="nump">177,000<span></span>
</td>
<td class="nump">185,174<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="Show.showAR( this, 'defref_simecb_DefinedBenefitsObligationsDBO', window );">Defined benefits obligations (DBO)</a></td>
<td class="nump">$ 177,000<span></span>
</td>
<td class="nump">$ 185,174<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 141<br> -Subparagraph c<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_141_c_iii&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 141<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_141_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 80<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_80_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_DisclosureOfDefinedBenefitPlansAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDefinedBenefitPlansAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 141<br> -Subparagraph c<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_141_c_iv&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 85<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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 [domain]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 141<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_141_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of defined benefit obligation at present values.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Net cost of benefits during the year.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of defined benefit plan obligation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of Final PNL.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>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_InitialProfitandLossEmployeeBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of Initial profit and loss employee benefits</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net cost for the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>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_PaidBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents amount of projected paid benefits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>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>101
<FILENAME>R84.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Details) - USD ($)<br> $ in Millions</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_IncomeTaxesLineItems', window );"><strong>Income Taxes [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ApplicableTaxRate', window );">Effective tax rate</a></td>
<td class="nump">16.42%<span></span>
</td>
<td class="nump">27.92%<span></span>
</td>
<td class="nump">29.56%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_TaxLossCarryforwardsForFederalTax', window );">Tax loss carryforwards for federal tax</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 326.9<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_TaxLossCarryforwardsExpireAfterCertainPeriod', window );">Tax loss carryforwards expire after certain period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 198.6<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_TaxLossCarryforwardsExpirationPeriod', window );">Tax loss carryforwards expiration period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">between 2033 and 2038<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_TaxLossCarryforwardsExpireIndefinitely', window );">Tax loss carryforwards expire indefinitely</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 121.2<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_TaxLossesForStateAndMunicipal', window );">Tax losses for state and municipal</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 252.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_TaxLossesExpirationPeriod', window );">Tax losses expiration period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">between 2024 and 2043<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="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="Show.showAR( this, 'defref_simecb_IncomeTaxesLineItems', window );"><strong>Income Taxes [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_simecb_IncomeTaxesLineItems', window );"><strong>Income Taxes [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TaxEffectOfTaxLosses', window );">Tax losses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7.1<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="Show.showAR( this, 'defref_simecb_TaxEffectOfTaxLossesExpirationPeriod', window );">Tax losses expiration period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">between 2032 and 2043<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The applicable income tax rate.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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_TaxEffectOfTaxLosses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to tax losses. [Refer: Accounting profit]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TaxEffectOfTaxLosses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_IncomeTaxesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_IncomeTaxesLineItems</td>
</tr>
<tr>
<td style="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_TaxEffectOfTaxLossesExpirationPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the tax effect of tax losses expiration period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_TaxEffectOfTaxLossesExpirationPeriod</td>
</tr>
<tr>
<td style="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_TaxLossCarryforwardsExpirationPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the tax loss carry forwards expiration period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_TaxLossCarryforwardsExpirationPeriod</td>
</tr>
<tr>
<td style="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_TaxLossCarryforwardsExpireAfterCertainPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the amount of tax loss carryforwards expire after certain period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_TaxLossCarryforwardsExpireAfterCertainPeriod</td>
</tr>
<tr>
<td style="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_TaxLossCarryforwardsExpireIndefinitely">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the amount of tax loss carryforwards expire indefinitely.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_TaxLossCarryforwardsExpireIndefinitely</td>
</tr>
<tr>
<td style="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_TaxLossCarryforwardsForFederalTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the amount of tax loss carryforwards for federal tax.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_TaxLossCarryforwardsForFederalTax</td>
</tr>
<tr>
<td style="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_TaxLossesExpirationPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the tax losses expiration period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_TaxLossesExpirationPeriod</td>
</tr>
<tr>
<td style="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_TaxLossesForStateAndMunicipal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the amount of tax losses for state and municipal.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_TaxLossesForStateAndMunicipal</td>
</tr>
<tr>
<td style="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_GeographicalAreasAxis=country_MX">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_CA">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>102
<FILENAME>R85.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes - Schedule of Income Tax Charged (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, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_ScheduleOfIncomeTaxChargedLineItems', window );"><strong>Schedule of Income Tax Charged [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncomeTaxExpense', window );">Total tax</a></td>
<td class="nump">$ 2,060,123<span></span>
</td>
<td class="nump">$ 1,739,998<span></span>
</td>
<td class="nump">$ 3,299,522<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=ifrs-full_CountryOfDomicileMember', window );">Mexican companies [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_ScheduleOfIncomeTaxChargedLineItems', window );"><strong>Schedule of Income Tax Charged [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity', window );">Income tax</a></td>
<td class="nump">1,053,009<span></span>
</td>
<td class="nump">1,291,378<span></span>
</td>
<td class="nump">2,549,851<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity', window );">Deferred Tax</a></td>
<td class="num">(339,462)<span></span>
</td>
<td class="num">(40,943)<span></span>
</td>
<td class="num">(119,999)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=ifrs-full_ForeignCountriesMember', window );">Foreign companies [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_ScheduleOfIncomeTaxChargedLineItems', window );"><strong>Schedule of Income Tax Charged [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity', window );">Income tax</a></td>
<td class="nump">1,299,798<span></span>
</td>
<td class="nump">403,436<span></span>
</td>
<td class="nump">599,940<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity', window );">Deferred Tax</a></td>
<td class="nump">$ 46,778<span></span>
</td>
<td class="nump">$ 86,127<span></span>
</td>
<td class="nump">$ 269,730<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 35<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_35&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Retained earnings; Classes of financial instruments [domain]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 81<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 81<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_ScheduleOfIncomeTaxChargedLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ScheduleOfIncomeTaxChargedLineItems</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>103
<FILENAME>R86.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Income Taxes - Schedule of Income Tax Expense (Benefit) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract', 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="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">$ 3,771,845<span></span>
</td>
<td class="nump">$ 1,804,233<span></span>
</td>
<td class="nump">$ 3,348,174<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_IncreaseDecreaseAsAResultOfAbstract', window );"><strong>Increase (decrease) as a result of:</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">(499,798)<span></span>
</td>
<td class="num">(581,549)<span></span>
</td>
<td class="num">(524,640)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">97,889<span></span>
</td>
<td class="nump">112,377<span></span>
</td>
<td class="nump">29,996<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="nump">712,763<span></span>
</td>
<td class="nump">342,202<span></span>
</td>
<td class="nump">80,166<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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></sup></td>
<td class="num">(2,022,576)<span></span>
</td>
<td class="nump">62,735<span></span>
</td>
<td class="nump">365,826<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="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">$ 2,060,123<span></span>
</td>
<td class="nump">$ 1,739,998<span></span>
</td>
<td class="nump">$ 3,299,522<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">16.42%<span></span>
</td>
<td class="nump">27.92%<span></span>
</td>
<td class="nump">29.56%<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 2024, 2023 and 2022, less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The applicable income tax rate.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expected benefit, expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_IncreaseDecreaseAsAResultOfAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_IncreaseDecreaseAsAResultOfAbstract</td>
</tr>
<tr>
<td style="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_IncreaseDecreaseInInflationEffectsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of inflation effects, net</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>104
<FILENAME>R87.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes - Schedule of Tax Losses Pending of Amortize (Details)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2024 </div>
<div>MXN ($)</div>
</th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Schedule of Tax Losses Pending of Amortize [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised', window );">Tax losses available</a></td>
<td class="nump">$ 4,723,132<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDateTwoMember', 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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration Date</a></td>
<td class="text">2025<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised', window );">Tax losses available</a></td>
<td class="nump">$ 6,408<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDateThreeMember', window );">2016 [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised', window );">Tax losses available</a></td>
<td class="nump">$ 385,560<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDateFourMember', 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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration Date</a></td>
<td class="text">2027<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised', window );">Tax losses available</a></td>
<td class="nump">$ 274,073<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDateFiveMember', window );">2018 [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised', window );">Tax losses available</a></td>
<td class="nump">$ 15,934<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDateSixMember', 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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration Date</a></td>
<td class="text">2029<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised', window );">Tax losses available</a></td>
<td class="nump">$ 717,306<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDateSevenMember', window );">2020 [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised', window );">Tax losses available</a></td>
<td class="nump">$ 446,064<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDateEightMember', 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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration Date</a></td>
<td class="text">2031<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised', window );">Tax losses available</a></td>
<td class="nump">$ 688,677<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDateNineMember', window );">2022 [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration Date</a></td>
<td class="text">2033<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised', window );">Tax losses available</a></td>
<td class="nump">$ 1,046,519<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDateTenMember', window );">2023 [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration Date</a></td>
<td class="text">2033<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised', window );">Tax losses available</a></td>
<td class="nump">$ 657,289<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDateOneMember', window );">2014 [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration Date</a></td>
<td class="text">2034<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised', window );">Tax losses available</a></td>
<td class="nump">$ 485,302<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 81<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of unused tax losses for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax losses [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 81<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDateTwoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDateTenMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_OriginDateTenMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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_OriginDateOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>105
<FILENAME>R88.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Income Taxes - Schedule of Deferred Income Tax Liability (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssetsAndLiabilitiesAbstract', window );"><strong>Deferred tax assets:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts', window );">Allowance for doubtful accounts</a></td>
<td class="num">$ (132,497)<span></span>
</td>
<td class="num">$ (68,211)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_DeferredTaxAssetsAdvancesFromCustomers', window );">Advances from customers</a></td>
<td class="nump">87,666<span></span>
</td>
<td class="nump">208,805<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Total deferred tax assets</a></td>
<td class="num">(44,831)<span></span>
</td>
<td class="nump">140,594<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeAbstract', window );"><strong>Deferred tax liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NetDeferredTaxLiabilities', window );">Total deferred tax liabilities</a></td>
<td class="nump">3,624,051<span></span>
</td>
<td class="nump">3,964,280<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred tax liabilities, net</a></td>
<td class="nump">3,668,882<span></span>
</td>
<td class="nump">3,823,686<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeAbstract', window );"><strong>Deferred tax liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NetDeferredTaxLiabilities', window );">Total deferred tax liabilities</a></td>
<td class="nump">3,089,311<span></span>
</td>
<td class="nump">3,442,332<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeAbstract', window );"><strong>Deferred tax liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NetDeferredTaxLiabilities', window );">Total deferred tax liabilities</a></td>
<td class="nump">415,850<span></span>
</td>
<td class="nump">399,050<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeAbstract', window );"><strong>Deferred tax liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NetDeferredTaxLiabilities', window );">Total deferred tax liabilities</a></td>
<td class="nump">71,068<span></span>
</td>
<td class="nump">77,604<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_PrepaidExpensesMember', window );">Prepaid expenses [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeAbstract', window );"><strong>Deferred tax liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NetDeferredTaxLiabilities', window );">Total deferred tax liabilities</a></td>
<td class="nump">$ 47,822<span></span>
</td>
<td class="nump">$ 45,294<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_DeferredTaxAssetsAndLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxAssetsAndLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-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_DeferredTaxExpenseIncomeAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxExpenseIncomeAbstract</td>
</tr>
<tr>
<td style="padding-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_DeferredTaxLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph o<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_o&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 56<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_56&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_NetDeferredTaxLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_DeferredTaxAssetsAdvancesFromCustomers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred tax assets advances from customers.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DeferredTaxAssetsAdvancesFromCustomers</td>
</tr>
<tr>
<td style="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_DeferredTaxAssetsAllowanceForDoubtfulAccounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred tax assets allowance.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>106
<FILENAME>R89.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stockholders' Equity (Details)<br> $ in Thousands</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>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2024 </div>
<div>MXN ($) </div>
<div>shares</div>
</th>
<th class="th">
<div>Dec. 31, 2023 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>MXN ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_FixedCapitalShares', window );">Fixed capital, shares (in Shares) | shares</a></td>
<td class="nump">90,850,000<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="Show.showAR( this, 'defref_simecb_VariableCapitalShares', window );">Variable capital, shares (in Shares) | shares</a></td>
<td class="nump">406,859,000<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="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_PercentageOfLegalReserve', window );">Percentage of legal reserve</a></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>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_PercentageOfNominalCapital', window );">Percentage of nominal capital</a></td>
<td class="nump">20.00%<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>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_LegalReserve', window );">Legal reserve</a></td>
<td class="nump">$ 484,046<span></span>
</td>
<td class="nump">$ 484,046<span></span>
</td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_simecb_PercentageOfNominalStockholdersEquity', window );">Nominal stockholder&#180;s equity percentage</a></td>
<td class="nump">20.00%<span></span>
</td>
<td class="nump">20.00%<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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CapitalReserve', window );">Reserve</a></td>
<td class="nump">$ 7,000,000<span></span>
</td>
<td class="nump">$ 7,000,000<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="nump">$ 5,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TreasuryShares', window );">Treasury shares (in Dollars)</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">$ 36,023,685<span></span>
</td>
<td class="nump">$ 35,573,326<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="Show.showAR( this, 'defref_ifrs-full_PurchaseOfTreasuryShares', window );">Treasury amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,355,320<span></span>
</td>
<td class="nump">$ 4,266,278<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="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>
<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="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>
<td class="text">&#160;<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="Show.showAR( this, 'defref_simecb_FixedCapitalShares', window );">Fixed capital, shares (in Shares) | shares</a></td>
<td class="nump">90,850,050<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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="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>
<td class="text">&#160;<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="Show.showAR( this, 'defref_simecb_VariableCapitalShares', window );">Variable capital, shares (in Shares) | shares</a></td>
<td class="nump">406,859,164<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_CapitalReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A component of equity representing the capital reserves.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_IncreaseDecreaseThroughTreasuryShareTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 32<br> -IssueDate 2024-01-01<br> -Paragraph 34<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=32&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of fixed capital, shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_LegalReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the amount of legal reserve.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_LegalReserve</td>
</tr>
<tr>
<td style="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_PercentageOfLegalReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of legal reserve.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>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_PercentageOfNominalCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of nominal capital.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>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_PercentageOfNominalStockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of nominal stockholder's equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_PercentageOfNominalStockholdersEquity</td>
</tr>
<tr>
<td 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_VariableCapitalShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of variable capital, shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_VariableCapitalShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComponentsOfEquityAxis=simecb_ClassISharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>107
<FILENAME>R90.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Stockholders' Equity - Schedule of Common Stock (Details) - MXN ($)<br> shares in Thousands, $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssuedCapitalAbstract', window );"><strong>Schedule of Common Stock [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="Show.showAR( this, 'defref_simecb_FixedCapitalShares', window );">Fixed capital, shares (in Shares)</a></td>
<td class="nump">90,850<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_FixedCapitalAmount', window );">Fixed capital, amount</a></td>
<td class="nump">$ 441,786<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_VariableCapitalShares', window );">Variable capital, shares (in Shares)</a></td>
<td class="nump">406,859<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_VariableCapitalAmount', window );">Variable capital, amount</a></td>
<td class="nump">$ 1,978,444<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_ShareCapitalShares', window );">Share capital, shares (in Shares)</a></td>
<td class="nump">497,709<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_ShareCapitalAmount', window );">Share capital, Amount</a></td>
<td class="nump">$ 2,420,230<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_EffectOfRestatementAmount', window );">Effect of restatement amount</a></td>
<td class="nump">$ 412,038<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssued', window );">Total shares (in Shares)</a></td>
<td class="nump">497,709<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssuedCapital', window );">Total amount</a></td>
<td class="nump">$ 2,832,268<span></span>
</td>
<td class="nump">$ 2,832,268<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IssuedCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The nominal value of capital issued.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_IssuedCapitalAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IssuedCapitalAbstract</td>
</tr>
<tr>
<td style="padding-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_NumberOfSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares issued by the entity.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfSharesIssued</td>
</tr>
<tr>
<td style="padding-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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Effect of restatement, Amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fixed capital, Amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of fixed capital, shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_ShareCapitalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Share capital, Amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of share capital, shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_VariableCapitalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Variable capital, Amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of variable capital, shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>108
<FILENAME>R91.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stockholders' Equity - Schedule of Reconciliation of the Number of Shares Outstanding (Details) - shares<br> shares in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ReconciliationOfNumberOfSharesOutstandingAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Shares outstanding at beginning of year</a></td>
<td class="nump">461,686<span></span>
</td>
<td class="nump">462,136<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding', window );">Repurchase of capital shares, net</a></td>
<td class="num">(681)<span></span>
</td>
<td class="num">(450)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Shares outstanding at yearend</a></td>
<td class="nump">461,005<span></span>
</td>
<td class="nump">461,686<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 79<br> -Subparagraph a<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_79_a_iv&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 79<br> -Subparagraph a<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_79_a_iv&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_ifrs-full_ReconciliationOfNumberOfSharesOutstandingAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ReconciliationOfNumberOfSharesOutstandingAbstract</td>
</tr>
<tr>
<td style="padding-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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>109
<FILENAME>R92.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_NonControllingInterestAbstract', window );"><strong>Non-Controlling Interest [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PercentageOfVotingEquityInterestsAcquired', window );">Percentage of capital stock of its subsidiaries</a></td>
<td class="nump">99.41%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PercentageOfVotingEquityInterestsAcquired">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The percentage of voting equity interests acquired in a business combination. [Refer: Total for all business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph B64<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B64_c&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-2022: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_NonControllingInterestAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_NonControllingInterestAbstract</td>
</tr>
<tr>
<td style="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>110
<FILENAME>R93.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Non-Controlling Interest - Schedule of Controlling and Non-Controlling Interest (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, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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>
<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="Show.showAR( this, 'defref_ifrs-full_NoncontrollingInterests', window );">Balance at beginning of year</a></td>
<td class="nump">$ 24,841<span></span>
</td>
<td class="nump">$ 37,647<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="Show.showAR( this, 'defref_ifrs-full_ProfitLossAttributableToNoncontrollingInterests', window );">Share of profits and losses for the year</a></td>
<td class="num">(7,323)<span></span>
</td>
<td class="num">(8,793)<span></span>
</td>
<td class="num">$ (1,612)<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="Show.showAR( this, 'defref_simecb_ShareOfTranslationEffectsOfForeignSubsidiaries', window );">Share of translation effects of foreign subsidiaries</a></td>
<td class="nump">10,706<span></span>
</td>
<td class="num">(4,013)<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="Show.showAR( this, 'defref_ifrs-full_NoncontrollingInterests', window );">Balance at the end of the year</a></td>
<td class="nump">$ 28,224<span></span>
</td>
<td class="nump">$ 24,841<span></span>
</td>
<td class="nump">$ 37,647<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_NoncontrollingInterests">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Total for all subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 10<br> -IssueDate 2024-01-01<br> -Paragraph 22<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=10&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_22&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph 12<br> -Subparagraph f<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_12_f&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph q<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_q&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 12<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_12_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 81B<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81B_a_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Share of translation effects of foreign subsidiaries.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>111
<FILENAME>R94.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Other Comprehensive Income (Loss) - Schedule of Other Comprehensive Income (Loss) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems', window );"><strong>Schedule of Other Comprehensive Income (Loss) [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Balance</a></td>
<td class="nump">$ 49,805,465<span></span>
</td>
<td class="nump">$ 47,994,376<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract', window );"><strong>Items that can be recycled to profit and loss:</strong></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="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Balance</a></td>
<td class="nump">59,242,012<span></span>
</td>
<td class="nump">49,805,465<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis=simecb_ConversionTranslationAdjustmentOnForeignSubsidiariesMember', window );">Conversion translation adjustment on foreign subsidiaries [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems', window );"><strong>Schedule of Other Comprehensive Income (Loss) [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Balance</a></td>
<td class="nump">2,628,214<span></span>
</td>
<td class="nump">30,825<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract', window );"><strong>Items that can be recycled to profit and loss:</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="Show.showAR( this, 'defref_simecb_ConversionTranslationAdjustmentOnForeignSubsidiaries', window );">Conversion translation adjustment on foreign subsidiaries</a></td>
<td class="num">(928,159)<span></span>
</td>
<td class="num">(2,659,039)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Balance</a></td>
<td class="num">(3,556,373)<span></span>
</td>
<td class="nump">2,628,214<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis=simecb_OtherEquityInstrumentsMember', window );">Other equity instruments [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems', window );"><strong>Schedule of Other Comprehensive Income (Loss) [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Balance</a></td>
<td class="num">(28,197)<span></span>
</td>
<td class="num">(317,267)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract', window );"><strong>Items that can be recycled to profit and loss:</strong></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="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Balance</a></td>
<td class="num">(28,197)<span></span>
</td>
<td class="num">(28,197)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract', window );"><strong>Items that will not be recycled to profit and loss:</strong></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="Show.showAR( this, 'defref_ifrs-full_PaymentsOfOtherEquityInstruments', window );">Other equity instruments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">289,070<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ComponentsOfEquityAxis=ifrs-full_AccumulatedOtherComprehensiveIncomeMember', window );">Total Other Comprehensive Income [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems', window );"><strong>Schedule of Other Comprehensive Income (Loss) [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Balance</a></td>
<td class="num">(2,656,411)<span></span>
</td>
<td class="num">(286,442)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract', window );"><strong>Items that can be recycled to profit and loss:</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="Show.showAR( this, 'defref_simecb_ConversionTranslationAdjustmentOnForeignSubsidiaries', window );">Conversion translation adjustment on foreign subsidiaries</a></td>
<td class="num">(928,159)<span></span>
</td>
<td class="num">(2,659,039)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Balance</a></td>
<td class="num">$ (3,584,570)<span></span>
</td>
<td class="num">(2,656,411)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract', window );"><strong>Items that will not be recycled to profit and loss:</strong></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="Show.showAR( this, 'defref_ifrs-full_PaymentsOfOtherEquityInstruments', window );">Other equity instruments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 289,070<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_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems</td>
</tr>
<tr>
<td style="padding-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_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract</td>
</tr>
<tr>
<td style="padding-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_PaymentsOfOtherEquityInstruments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 17<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_17&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PaymentsOfOtherEquityInstruments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract</td>
</tr>
<tr>
<td style="padding-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_ConversionTranslationAdjustmentOnForeignSubsidiaries">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Conversion translation adjustment on foreign subsidiaries.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ConversionTranslationAdjustmentOnForeignSubsidiaries</td>
</tr>
<tr>
<td style="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_InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis=simecb_ConversionTranslationAdjustmentOnForeignSubsidiariesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis=simecb_ConversionTranslationAdjustmentOnForeignSubsidiariesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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_InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis=simecb_OtherEquityInstrumentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis=simecb_OtherEquityInstrumentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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=ifrs-full_AccumulatedOtherComprehensiveIncomeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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=ifrs-full_AccumulatedOtherComprehensiveIncomeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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>R95.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Transactions and Balances with Related Parties (Details)<br> $ in Thousands, $ in Thousands</strong></div></th>
<th class="th">
<div>Dec. 31, 2024 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2024 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2023 </div>
<div>MXN ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Transactions and Balances with Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Loan</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 707,851<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestPayable', window );">Interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">217,357<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ValueAddedTaxPayables', window );">Value added tax payables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">33,945<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_NonCurrentLoansToRelatedParties', window );">Loan interest</a></td>
<td class="nump">$ 1,260,290<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,169,930<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_SigosaMember', 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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Transactions and Balances with Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_NonCurrentLoansToRelatedParties', window );">Loan interest</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 7,536,068<span></span>
</td>
<td class="nump">125,612<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_SigosaMember', window );">Perfiles Comerciales Sigosa, S.A. de C.V. [Member] | Loan [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Transactions and Balances with Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_NonCurrentLoansToRelatedParties', window );">Loan interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 959,153<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_DisclosureOfTransactionsBetweenRelatedPartiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of interest recognised as a liability.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 78<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_NonCurrentLoansToRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Non-current loans to related parties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_SigosaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_SigosaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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_LiabilitiesArisingFromFinancingActivitiesAxis=ifrs-full_LoanCommitmentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis=ifrs-full_LoanCommitmentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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>R96.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Transactions and Balances with Related Parties - Schedule of Transactions with Related Parties (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RevenueFromInterest', window );">Interest income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 77,681<span></span>
</td>
<td class="nump">$ 79,473<span></span>
</td>
<td class="nump">$ 55,848<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GeneralAndAdministrativeExpense', window );">Administrative services expenditures</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">65,889<span></span>
</td>
<td class="nump">133,970<span></span>
</td>
<td class="nump">275,063<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions', window );">Sales</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">332,505<span></span>
</td>
<td class="nump">631,770<span></span>
</td>
<td class="nump">392,531<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PurchasesOfGoodsRelatedPartyTransactions', window );">Purchases</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">226,007<span></span>
</td>
<td class="nump">220,884<span></span>
</td>
<td class="nump">253,931<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">$ 63,100<span></span>
</td>
<td class="nump">$ 113,773<span></span>
</td>
<td class="nump">$ 120,151<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_GeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense relating to general and administrative activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_KeyManagementPersonnelCompensationShorttermEmployeeBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 17<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_17_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of goods purchased by the entity in related party transactions. [Refer: Total for all related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 21<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_21_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_RevenueFromInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of income arising from interest.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 23<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B13<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B13_e&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_RevenueFromSaleOfGoodsRelatedPartyTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Total for all related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 21<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_21_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_HoldingCompanyAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>114
<FILENAME>R97.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Transactions and Balances with Related Parties - Schedule of Balances Receivable from and Payable to Related Parties (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Total short term</a></td>
<td class="nump">$ 120,202<span></span>
</td>
<td class="nump">$ 108,183<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentReceivablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentReceivablesDueFromRelatedParties', 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="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="Show.showAR( this, 'defref_simecb_NonCurrentLoansToRelatedParties', window );">Total loans to related parties</a></td>
<td class="nump">1,260,290<span></span>
</td>
<td class="nump">1,169,930<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Total, long-term</a></td>
<td class="nump">1,908,571<span></span>
</td>
<td class="nump">1,818,211<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentPayablesToRelatedParties', window );">Total accounts payable</a></td>
<td class="nump">264,589<span></span>
</td>
<td class="nump">256,541<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract', window );"><strong>Loans from 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherPayablesToRelatedParties', window );">Loans from related parties</a></td>
<td class="nump">3,175,742<span></span>
</td>
<td class="nump">2,498,714<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AmountsPayableRelatedPartyTransactions', window );">Related party total</a></td>
<td class="nump">3,440,331<span></span>
</td>
<td class="nump">2,755,255<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Total short term</a></td>
<td class="nump">62,055<span></span>
</td>
<td class="nump">62,055<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentReceivablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentReceivablesDueFromRelatedParties', 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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_simecb_NonCurrentLoansToRelatedParties', window );">Total loans to related parties</a></td>
<td class="nump">1,134,678<span></span>
</td>
<td class="nump">1,044,318<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CaLaminadoraVistaHermosaSADeCVMember', window );">C&#237;a. Laminadora Vista Hermosa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Total short term</a></td>
<td class="nump">628<span></span>
</td>
<td class="nump">628<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Total short term</a></td>
<td class="nump">873<span></span>
</td>
<td class="nump">719<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CompaaManufactureraDeTubosSADeCVMember', window );">Compa&#241;&#237;a 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="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Total short term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CaTubosYPerfilesMonterreySADeCVMember', window );">C&#237;a. 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="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', 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="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="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Total short term</a></td>
<td class="nump">4,784<span></span>
</td>
<td class="nump">4,108<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentPayablesToRelatedParties', window );">Total accounts payable</a></td>
<td class="nump">9,662<span></span>
</td>
<td class="nump">2,800<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Total short term</a></td>
<td class="nump">554<span></span>
</td>
<td class="nump">518<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Total short term</a></td>
<td class="nump">1,638<span></span>
</td>
<td class="nump">1,638<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentPayablesToRelatedParties', window );">Total accounts payable</a></td>
<td class="nump">4,171<span></span>
</td>
<td class="nump">4,143<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', 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="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ComercializadoraSIGOSASadecvMember', window );">Comercializadora SIGOSA, S.A. de C.V.[Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Total short term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,080<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Total short term</a></td>
<td class="nump">2,347<span></span>
</td>
<td class="nump">2,582<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Total short term</a></td>
<td class="nump">3<span></span>
</td>
<td class="nump">30<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_AcerosCHSADeCVMember', window );">Aceros CH, 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="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Total short term</a></td>
<td class="nump">214<span></span>
</td>
<td class="nump">172<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraLaminadoraVistaHermosaSADeCVMember', window );">Operadora Laminadora Vista Hermosa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Total short term</a></td>
<td class="nump">3,573<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="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Total short term</a></td>
<td class="nump">213<span></span>
</td>
<td class="nump">332<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSADeCVMember', window );">Perfiles Comerciales Sigosa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Total short term</a></td>
<td class="nump">31,822<span></span>
</td>
<td class="nump">4,125<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_simecb_NonCurrentLoansToRelatedParties', window );">Total loans to related parties</a></td>
<td class="nump">125,612<span></span>
</td>
<td class="nump">125,612<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Total short term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">438<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Total short term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">19,225<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentPayablesToRelatedParties', window );">Total accounts payable</a></td>
<td class="nump">486<span></span>
</td>
<td class="nump">577<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_AcertamSADeCVMember', window );">Acertam, 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="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Total short term</a></td>
<td class="nump">785<span></span>
</td>
<td class="nump">785<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ServiciosEstructuralesSADeCVMember', window );">Servicios Estructurales, 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="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Total short term</a></td>
<td class="nump">5,512<span></span>
</td>
<td class="nump">3,241<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustrialMexicanaDeHerramientasSADeCVMember', window );">Industrial Mexicana 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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Total short term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">739<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Total short term</a></td>
<td class="nump">589<span></span>
</td>
<td class="nump">152<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentPayablesToRelatedParties', window );">Total accounts payable</a></td>
<td class="nump">402<span></span>
</td>
<td class="nump">123<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentPayablesToRelatedParties', window );">Total accounts payable</a></td>
<td class="nump">214,671<span></span>
</td>
<td class="nump">214,671<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComecialesSigosaSadecvMember', window );">Perfiles Comeciales Sigosa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentPayablesToRelatedParties', window );">Total accounts payable</a></td>
<td class="nump">6,914<span></span>
</td>
<td class="nump">3,802<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_HoldingProtelSadecvMember', window );">Holding Protel, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentPayablesToRelatedParties', window );">Total accounts payable</a></td>
<td class="nump">368<span></span>
</td>
<td class="nump">399<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentPayablesToRelatedParties', window );">Total accounts payable</a></td>
<td class="nump">706<span></span>
</td>
<td class="nump">520<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraPytsaIndustrialSadecvMember', window );">Operadora Pytsa Industrial, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentPayablesToRelatedParties', window );">Total accounts payable</a></td>
<td class="nump">9,846<span></span>
</td>
<td class="nump">7,933<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CompaaIndustrialMexicanaSADeCVMember', window );">Compa&#241;&#237;a Industrial Mexicana, 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="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentPayablesToRelatedParties', window );">Total accounts payable</a></td>
<td class="nump">578<span></span>
</td>
<td class="nump">570<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentPayablesToRelatedParties', window );">Total accounts payable</a></td>
<td class="nump">9,059<span></span>
</td>
<td class="nump">13,345<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentPayablesToRelatedParties', window );">Total accounts payable</a></td>
<td class="nump">6,975<span></span>
</td>
<td class="nump">6,924<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentPayablesToRelatedParties', window );">Total accounts payable</a></td>
<td class="nump">595<span></span>
</td>
<td class="nump">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="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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesAbstract', 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentPayablesToRelatedParties', window );">Total accounts payable</a></td>
<td class="nump">156<span></span>
</td>
<td class="nump">139<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraDePerfilesSigosaSADeCVMember', window );">Operadora de Perfiles Sigosa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract', window );"><strong>Loans from 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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherPayablesToRelatedParties', window );">Loans from related parties</a></td>
<td class="nump">$ 3,175,742<span></span>
</td>
<td class="nump">$ 2,498,714<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_AmountsPayableRelatedPartyTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amounts payable resulting from related party transactions. [Refer: Total for all related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 20<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2024-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AmountsPayableRelatedPartyTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_AmountsReceivableRelatedPartyTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amounts receivable resulting from related party transactions. [Refer: Total for all related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 20<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2024-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AmountsReceivableRelatedPartyTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_DisclosureOfTransactionsBetweenRelatedPartiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract</td>
</tr>
<tr>
<td style="padding-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_NoncurrentPayablesToRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current payables due to related parties. [Refer: Total for all related parties [member]; Payables to related parties]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 78<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentPayablesToRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_NoncurrentReceivablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentReceivablesAbstract</td>
</tr>
<tr>
<td style="padding-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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current receivables due from related parties. [Refer: Total for all related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_TradeAndOtherCurrentPayablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentPayablesAbstract</td>
</tr>
<tr>
<td style="padding-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_TradeAndOtherCurrentReceivablesDueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current receivables due from related parties. [Refer: Total for all related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherPayablesToRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of payables due to related parties. [Refer: Total for all related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 78<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherPayablesToRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_TradeAndOtherReceivablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherReceivablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_LoansToRelatedPartiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_NonCurrentLoansToRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Non-current loans to related parties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasCHSABDeCVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_CaLaminadoraVistaHermosaSADeCVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_CompaaManufactureraDeTubosSADeCVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_CompaaManufactureraDeTubosSADeCVMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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_CaTubosYPerfilesMonterreySADeCVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_CaTubosYPerfilesMonterreySADeCVMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_ComercializadoraSIGOSASadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_JoistDelGolfoSADeCVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_HoldingProtelSADeCVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_AcerosCHSADeCVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_AcerosCHSADeCVMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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_OperadoraLaminadoraVistaHermosaSADeCVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_OperadoraLaminadoraVistaHermosaSADeCVMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_FerrovisaSADeCVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_FerrovisaSADeCVMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_AcertamSADeCVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_AcertamSADeCVMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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_ServiciosEstructuralesSADeCVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_ServiciosEstructuralesSADeCVMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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_IndustrialMexicanaDeHerramientasSADeCVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_IndustrialMexicanaDeHerramientasSADeCVMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_IndustriasChSabdecvOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_CompaaIndustrialMexicanaSADeCVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_CompaaIndustrialMexicanaSADeCVMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_OperadoraDePerfilesSigosaSADeCVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_OperadoraDePerfilesSigosaSADeCVMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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>115
<FILENAME>R98.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cost of Sales and Expenses by their Nature - Schedule of Cost of Sales and Administration Expenses (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Cost of sales and expenses</a></td>
<td class="nump">$ 28,635,262<span></span>
</td>
<td class="nump">$ 33,417,164<span></span>
</td>
<td class="nump">$ 42,140,561<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales</a></td>
<td class="nump">26,032,751<span></span>
</td>
<td class="nump">31,100,106<span></span>
</td>
<td class="nump">39,683,861<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="nump">2,602,511<span></span>
</td>
<td class="nump">2,317,058<span></span>
</td>
<td class="nump">2,456,700<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SellingGeneralAndAdministrativeExpense', window );">Cost of sales administrative expenses</a></td>
<td class="nump">28,635,262<span></span>
</td>
<td class="nump">33,417,164<span></span>
</td>
<td class="nump">42,140,561<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Cost of sales and expenses</a></td>
<td class="nump">17,036,782<span></span>
</td>
<td class="nump">20,377,456<span></span>
</td>
<td class="nump">27,080,462<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Cost of sales and expenses</a></td>
<td class="nump">2,163,690<span></span>
</td>
<td class="nump">2,326,649<span></span>
</td>
<td class="nump">2,586,918<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Cost of sales and expenses</a></td>
<td class="nump">1,500,999<span></span>
</td>
<td class="nump">1,883,923<span></span>
</td>
<td class="nump">2,232,759<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Cost of sales and expenses</a></td>
<td class="nump">650,713<span></span>
</td>
<td class="nump">859,034<span></span>
</td>
<td class="nump">767,691<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Cost of sales and expenses</a></td>
<td class="nump">406,973<span></span>
</td>
<td class="nump">348,200<span></span>
</td>
<td class="nump">297,302<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Cost of sales and expenses</a></td>
<td class="nump">249,551<span></span>
</td>
<td class="nump">402,513<span></span>
</td>
<td class="nump">542,117<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Cost of sales and expenses</a></td>
<td class="nump">579,897<span></span>
</td>
<td class="nump">793,649<span></span>
</td>
<td class="nump">1,541,817<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Cost of sales and expenses</a></td>
<td class="nump">1,663,870<span></span>
</td>
<td class="nump">1,822,827<span></span>
</td>
<td class="nump">2,272,304<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Cost of sales and expenses</a></td>
<td class="nump">985,511<span></span>
</td>
<td class="nump">1,038,873<span></span>
</td>
<td class="nump">1,366,947<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Cost of sales and expenses</a></td>
<td class="nump">1,066,382<span></span>
</td>
<td class="nump">1,035,244<span></span>
</td>
<td class="nump">1,116,872<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Cost of sales and expenses</a></td>
<td class="nump">1,602,511<span></span>
</td>
<td class="nump">1,867,656<span></span>
</td>
<td class="nump">1,250,897<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Cost of sales and expenses</a></td>
<td class="nump">$ 728,383<span></span>
</td>
<td class="nump">$ 661,140<span></span>
</td>
<td class="nump">$ 1,084,475<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause vi<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_35_b_vi&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 99<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CostOfSales">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 99<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems</td>
</tr>
<tr>
<td style="padding-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_RawMaterialsAndConsumablesUsed">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 99<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RawMaterialsAndConsumablesUsed</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SellingGeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense relating to selling, general and administrative activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 85<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SellingGeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_ProductsAndServicesAxis=simecb_RawMaterialsAndConsumablesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>116
<FILENAME>R99.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Other Income (Expenses), Net - Schedule of Other Income (Expenses), Net (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherFinanceCost', window );">Cost from inventory sales</a></td>
<td class="nump">$ 24,524<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="Show.showAR( this, 'defref_simecb_LandsTreatment', window );">Land treatments in Pacific Steel, Inc.</a></td>
<td class="nump">7,984<span></span>
</td>
<td class="nump">$ 5,045<span></span>
</td>
<td class="nump">$ 3,327<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EmployeeBenefitsExpense', window );">Republic employee benefits provision</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">140,989<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction', window );">Bad debt estimate</a></td>
<td class="nump">87,127<span></span>
</td>
<td class="nump">20,322<span></span>
</td>
<td class="nump">21,983<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherExpenseByNature', window );">Other expenses</a></td>
<td class="nump">14,492<span></span>
</td>
<td class="nump">2,922<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherExpenseByFunction', window );">Other expenses</a></td>
<td class="nump">134,127<span></span>
</td>
<td class="nump">169,278<span></span>
</td>
<td class="nump">25,310<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_SaleOfScrap', window );">Sale of scrap</a></td>
<td class="num">(13,578)<span></span>
</td>
<td class="num">(2,601)<span></span>
</td>
<td class="num">(2,450)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_RecoveryOfLosses', window );">Recovery of losses</a></td>
<td class="num">(5,773)<span></span>
</td>
<td class="num">(9,892)<span></span>
</td>
<td class="num">(327)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_ProfitsFromInventorySales', window );">Profits from inventory sales</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(28,959)<span></span>
</td>
<td class="num">(85,597)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_RepublicAccountDebugging', window );">Republic account debugging</a></td>
<td class="num">(105,227)<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="Show.showAR( this, 'defref_simecb_GVAccountDebugging', window );">GV Account debugging</a></td>
<td class="num">(288,232)<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="Show.showAR( this, 'defref_ifrs-full_OtherFinanceIncome', window );">Other income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(8,280)<span></span>
</td>
<td class="num">(8,781)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIncome', window );">Other income</a></td>
<td class="num">(412,810)<span></span>
</td>
<td class="num">(49,732)<span></span>
</td>
<td class="num">(97,155)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_OtherIncomeAndOtherexpensesNet', window );">Other income and other (expenses), net</a></td>
<td class="num">$ (278,683)<span></span>
</td>
<td class="num">$ (119,546)<span></span>
</td>
<td class="num">$ (71,845)<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_EmployeeBenefitsExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 99<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 104<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_104&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EmployeeBenefitsExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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: Total for all related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 18<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_18_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause vii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_35_b_vii&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 99<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_OtherExpenseByNature">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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 'nature of expense' form for its analysis of expenses. [Refer: Expenses, by nature]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 99<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherExpenseByNature</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_OtherFinanceCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherFinanceCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_OtherFinanceIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of finance income that the entity does not separately disclose in the same statement or note. [Refer: Finance income]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherFinanceIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_OtherIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_35_b_iv&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_GVAccountDebugging">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of GV account debugging.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_GVAccountDebugging</td>
</tr>
<tr>
<td style="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_LandsTreatment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent amount of land treatments expenses.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_LandsTreatment</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents amount of other income and other (expenses) net.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_ProfitsFromInventorySales">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ProfitsFromInventorySales</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Recovery of losses.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_RepublicAccountDebugging">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of republic account debugging.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_RepublicAccountDebugging</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sale of scrap.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>117
<FILENAME>R100.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Financial Instruments (Details)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Financial Instruments [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExpectedCreditLossRate', window );">Credit loss rate</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_ifrs-full_DisclosureOfFinancialInstrumentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialInstrumentsLineItems</td>
</tr>
<tr>
<td style="padding-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_ExpectedCreditLossRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The rate of expected credit losses, calculated as percentage of the gross carrying amount. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 35N<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_35N&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph IG20D<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_IG20D&amp;doctype=Implementation%20Guidance<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ExpectedCreditLossRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022: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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>118
<FILENAME>R101.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Instruments - Schedule of Book Value of Monetary Assets and Monetary Liabilities Denominated in Foreign Currency (Details)<br> $ in Thousands, $ 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, 2024 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2023 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2024 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2023 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ChangeInValueOfForeignCurrencyBasisSpreadsAbstract', window );"><strong>Schedule of Book Value of 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="Show.showAR( this, 'defref_simecb_ShortTermAsset', window );">Short - term assets</a></td>
<td class="nump">$ 34,445,748<span></span>
</td>
<td class="nump">$ 29,629,712<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="Show.showAR( this, 'defref_simecb_ShortTermsLiabilities', window );">Short - term liabilities</a></td>
<td class="nump">9,986,432<span></span>
</td>
<td class="nump">11,472,797<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="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets', window );">Net monetary asset position in foreign currency</a></td>
<td class="nump">$ 24,459,316<span></span>
</td>
<td class="nump">$ 18,156,915<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">$ 1,192,538<span></span>
</td>
<td class="nump">$ 1,074,787<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_ChangeInValueOfForeignCurrencyBasisSpreadsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ChangeInValueOfForeignCurrencyBasisSpreadsAbstract</td>
</tr>
<tr>
<td style="padding-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_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph IG20B<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_IG20B&amp;doctype=Implementation%20Guidance<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 35H<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_35H&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_ShortTermAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>It represents amount related to short term assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>It represents amount of short term liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>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>119
<FILENAME>R102.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Financial Instruments - Schedule of Additional Bank Lines of Credit that Company has Disposal to Reduce Liquidity Risk (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract', window );"><strong>Schedule of Additional Bank Lines of Credit that Company Has Disposal to Reduce Liquidity Risk [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SecuredBankLoansReceived', window );">Bank loans credit lines</a></td>
<td class="nump">$ 300,000<span></span>
</td>
<td class="nump">$ 200,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BalancesWithBanks', window );">Draw balances</a></td>
<td class="nump">216,927<span></span>
</td>
<td class="nump">166,408<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_UndrawnBalances', window );">Undrawn balances</a></td>
<td class="nump">$ 83,073<span></span>
</td>
<td class="nump">$ 33,592<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_BalancesWithBanks">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cash balances held at banks.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BalancesWithBanks</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract</td>
</tr>
<tr>
<td style="padding-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_SecuredBankLoansReceived">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of loans received from banks that have been secured by collateral. [Refer: Loans received]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SecuredBankLoansReceived</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_UndrawnBalances">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Undrawn balances.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>120
<FILENAME>R103.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Information by Segments - Schedule of Financial Information by Segments (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, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net sales</a></td>
<td class="nump">$ 33,657,672<span></span>
</td>
<td class="nump">$ 41,139,248<span></span>
</td>
<td class="nump">$ 54,159,247<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales</a></td>
<td class="num">(26,032,751)<span></span>
</td>
<td class="num">(31,100,106)<span></span>
</td>
<td class="num">(39,683,861)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit (loss)</a></td>
<td class="nump">7,624,921<span></span>
</td>
<td class="nump">10,039,142<span></span>
</td>
<td class="nump">14,475,386<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(2,602,511)<span></span>
</td>
<td class="num">(2,317,058)<span></span>
</td>
<td class="num">(2,456,700)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Other income (expenses), net</a></td>
<td class="nump">278,683<span></span>
</td>
<td class="num">(119,546)<span></span>
</td>
<td class="nump">71,845<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForInterestIncome', window );">Interest income and dividends</a></td>
<td class="nump">1,618,751<span></span>
</td>
<td class="nump">931,866<span></span>
</td>
<td class="nump">445,879<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Loss on financial instruments</a></td>
<td class="nump">68,119<span></span>
</td>
<td class="nump">64,436<span></span>
</td>
<td class="num">(778,649)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestRevenueExpense', window );">Interest expense</a></td>
<td class="nump">20,391<span></span>
</td>
<td class="nump">18,632<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="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Exchange rate gain (loss), net</a></td>
<td class="nump">5,556,389<span></span>
</td>
<td class="num">(2,431,000)<span></span>
</td>
<td class="num">(540,828)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income (loss) before income taxes</a></td>
<td class="nump">12,540,619<span></span>
</td>
<td class="nump">6,014,111<span></span>
</td>
<td class="nump">11,160,581<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncomeTaxExpense', window );">Income taxes</a></td>
<td class="nump">2,060,123<span></span>
</td>
<td class="nump">1,739,998<span></span>
</td>
<td class="nump">3,299,522<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income (loss) for the year</a></td>
<td class="nump">10,480,496<span></span>
</td>
<td class="nump">4,274,113<span></span>
</td>
<td class="nump">7,861,059<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationAndAmortisationExpense', window );">Depreciation and amortization</a></td>
<td class="nump">1,066,382<span></span>
</td>
<td class="nump">1,035,244<span></span>
</td>
<td class="nump">1,116,872<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="nump">73,298,401<span></span>
</td>
<td class="nump">66,787,612<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="Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total liabilities</a></td>
<td class="nump">14,056,389<span></span>
</td>
<td class="nump">16,982,147<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="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net sales</a></td>
<td class="nump">19,529,921<span></span>
</td>
<td class="nump">24,777,369<span></span>
</td>
<td class="nump">30,914,890<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales</a></td>
<td class="num">(15,168,258)<span></span>
</td>
<td class="num">(17,937,267)<span></span>
</td>
<td class="num">(21,575,758)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit (loss)</a></td>
<td class="nump">4,361,663<span></span>
</td>
<td class="nump">6,840,102<span></span>
</td>
<td class="nump">9,339,132<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(996,915)<span></span>
</td>
<td class="num">(970,482)<span></span>
</td>
<td class="num">(1,096,330)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Other income (expenses), net</a></td>
<td class="nump">329,915<span></span>
</td>
<td class="nump">16,319<span></span>
</td>
<td class="num">(71,202)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForInterestIncome', window );">Interest income and dividends</a></td>
<td class="nump">1,686,870<span></span>
</td>
<td class="nump">931,866<span></span>
</td>
<td class="nump">415,704<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Loss on financial instruments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(89,293)<span></span>
</td>
<td class="num">(778,649)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestRevenueExpense', window );">Interest expense</a></td>
<td class="nump">1,972<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(485)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Exchange rate gain (loss), net</a></td>
<td class="nump">5,557,126<span></span>
</td>
<td class="num">(2,430,781)<span></span>
</td>
<td class="num">(540,770)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income (loss) before income taxes</a></td>
<td class="nump">10,940,631<span></span>
</td>
<td class="nump">4,297,731<span></span>
</td>
<td class="nump">7,267,400<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncomeTaxExpense', window );">Income taxes</a></td>
<td class="nump">1,135,674<span></span>
</td>
<td class="nump">1,234,278<span></span>
</td>
<td class="nump">2,565,834<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income (loss) for the year</a></td>
<td class="nump">9,804,957<span></span>
</td>
<td class="nump">3,063,453<span></span>
</td>
<td class="nump">4,701,566<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationAndAmortisationExpense', window );">Depreciation and amortization</a></td>
<td class="nump">623,556<span></span>
</td>
<td class="nump">618,445<span></span>
</td>
<td class="nump">627,078<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="nump">50,325,892<span></span>
</td>
<td class="nump">43,890,081<span></span>
</td>
<td class="nump">44,025,917<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total liabilities</a></td>
<td class="nump">4,192,751<span></span>
</td>
<td class="nump">6,912,766<span></span>
</td>
<td class="nump">8,375,028<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_AcquisitionsOfPropertyPlantAndEquipment', window );">Acquisitions of property, plant and equipment</a></td>
<td class="nump">194,940<span></span>
</td>
<td class="nump">210,422<span></span>
</td>
<td class="nump">151,783<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net sales</a></td>
<td class="nump">92,215<span></span>
</td>
<td class="nump">2,417,219<span></span>
</td>
<td class="nump">5,867,193<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales</a></td>
<td class="num">(212,771)<span></span>
</td>
<td class="num">(3,398,928)<span></span>
</td>
<td class="num">(5,764,239)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit (loss)</a></td>
<td class="num">(120,556)<span></span>
</td>
<td class="num">(981,709)<span></span>
</td>
<td class="nump">102,954<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(477,245)<span></span>
</td>
<td class="num">(291,552)<span></span>
</td>
<td class="num">(286,611)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Other income (expenses), net</a></td>
<td class="num">(750,518)<span></span>
</td>
<td class="num">(309,117)<span></span>
</td>
<td class="nump">1,015,586<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForInterestIncome', window );">Interest income and dividends</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">82,224<span></span>
</td>
<td class="nump">30,175<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Loss on financial instruments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(146,592)<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="Show.showAR( this, 'defref_ifrs-full_InterestRevenueExpense', window );">Interest expense</a></td>
<td class="num">(5,705)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(55,867)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Exchange rate gain (loss), net</a></td>
<td class="num">(737)<span></span>
</td>
<td class="num">(219)<span></span>
</td>
<td class="num">(58)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income (loss) before income taxes</a></td>
<td class="num">(1,354,761)<span></span>
</td>
<td class="num">(1,646,965)<span></span>
</td>
<td class="nump">806,179<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncomeTaxExpense', window );">Income taxes</a></td>
<td class="num">(81,401)<span></span>
</td>
<td class="num">(144,630)<span></span>
</td>
<td class="nump">88,679<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income (loss) for the year</a></td>
<td class="num">(1,273,360)<span></span>
</td>
<td class="num">(1,502,335)<span></span>
</td>
<td class="nump">717,500<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationAndAmortisationExpense', window );">Depreciation and amortization</a></td>
<td class="nump">179,732<span></span>
</td>
<td class="nump">155,794<span></span>
</td>
<td class="nump">236,601<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="nump">9,740,818<span></span>
</td>
<td class="nump">9,069,596<span></span>
</td>
<td class="nump">12,930,111<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total liabilities</a></td>
<td class="nump">6,168,335<span></span>
</td>
<td class="nump">4,602,653<span></span>
</td>
<td class="nump">7,243,113<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_AcquisitionsOfPropertyPlantAndEquipment', window );">Acquisitions of property, plant and equipment</a></td>
<td class="num">(695)<span></span>
</td>
<td class="num">(350,360)<span></span>
</td>
<td class="nump">252,116<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net sales</a></td>
<td class="nump">14,035,536<span></span>
</td>
<td class="nump">13,944,660<span></span>
</td>
<td class="nump">17,377,164<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales</a></td>
<td class="num">(10,651,722)<span></span>
</td>
<td class="num">(9,763,911)<span></span>
</td>
<td class="num">(12,343,864)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit (loss)</a></td>
<td class="nump">3,383,814<span></span>
</td>
<td class="nump">4,180,749<span></span>
</td>
<td class="nump">5,033,300<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(1,128,351)<span></span>
</td>
<td class="num">(1,055,024)<span></span>
</td>
<td class="num">(1,618,151)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Other income (expenses), net</a></td>
<td class="nump">699,286<span></span>
</td>
<td class="nump">173,252<span></span>
</td>
<td class="nump">140,205<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForInterestIncome', window );">Interest income and dividends</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Loss on financial instruments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(122,921)<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="Show.showAR( this, 'defref_ifrs-full_InterestRevenueExpense', window );">Interest expense</a></td>
<td class="num">(422,358)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(383,646)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Exchange rate gain (loss), net</a></td>
<td class="nump">227,122<span></span>
</td>
<td class="num">(181,424)<span></span>
</td>
<td class="num">(60,625)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income (loss) before income taxes</a></td>
<td class="nump">2,759,513<span></span>
</td>
<td class="nump">2,994,632<span></span>
</td>
<td class="nump">3,111,083<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncomeTaxExpense', window );">Income taxes</a></td>
<td class="nump">1,005,850<span></span>
</td>
<td class="nump">650,350<span></span>
</td>
<td class="nump">645,009<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income (loss) for the year</a></td>
<td class="nump">1,753,663<span></span>
</td>
<td class="nump">2,344,282<span></span>
</td>
<td class="nump">2,466,074<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationAndAmortisationExpense', window );">Depreciation and amortization</a></td>
<td class="nump">263,094<span></span>
</td>
<td class="nump">261,005<span></span>
</td>
<td class="nump">253,193<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="nump">17,699,144<span></span>
</td>
<td class="nump">18,203,408<span></span>
</td>
<td class="nump">14,149,332<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total liabilities</a></td>
<td class="nump">8,130,556<span></span>
</td>
<td class="nump">9,842,201<span></span>
</td>
<td class="nump">7,492,843<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_AcquisitionsOfPropertyPlantAndEquipment', window );">Acquisitions of property, plant and equipment</a></td>
<td class="nump">1,932,717<span></span>
</td>
<td class="nump">2,632,611<span></span>
</td>
<td class="nump">1,292,586<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=ifrs-full_ReportableSegmentsMember', window );">Total Segments</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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net sales</a></td>
<td class="nump">33,657,672<span></span>
</td>
<td class="nump">41,139,248<span></span>
</td>
<td class="nump">54,159,247<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales</a></td>
<td class="num">(26,032,751)<span></span>
</td>
<td class="num">(31,100,106)<span></span>
</td>
<td class="num">(39,683,861)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit (loss)</a></td>
<td class="nump">7,624,921<span></span>
</td>
<td class="nump">10,039,142<span></span>
</td>
<td class="nump">14,475,386<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(2,602,511)<span></span>
</td>
<td class="num">(2,317,058)<span></span>
</td>
<td class="num">(2,456,700)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Other income (expenses), net</a></td>
<td class="nump">278,683<span></span>
</td>
<td class="num">(119,546)<span></span>
</td>
<td class="nump">71,845<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForInterestIncome', window );">Interest income and dividends</a></td>
<td class="nump">1,686,870<span></span>
</td>
<td class="nump">931,866<span></span>
</td>
<td class="nump">445,879<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Loss on financial instruments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(89,293)<span></span>
</td>
<td class="num">(778,649)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestRevenueExpense', window );">Interest expense</a></td>
<td class="num">(3,733)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(56,352)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Exchange rate gain (loss), net</a></td>
<td class="nump">5,556,389<span></span>
</td>
<td class="num">(2,431,000)<span></span>
</td>
<td class="num">(540,828)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income (loss) before income taxes</a></td>
<td class="nump">12,540,619<span></span>
</td>
<td class="nump">6,014,111<span></span>
</td>
<td class="nump">11,160,581<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncomeTaxExpense', window );">Income taxes</a></td>
<td class="nump">2,060,123<span></span>
</td>
<td class="nump">1,739,998<span></span>
</td>
<td class="nump">3,299,522<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income (loss) for the year</a></td>
<td class="nump">10,480,496<span></span>
</td>
<td class="nump">4,274,113<span></span>
</td>
<td class="nump">7,861,059<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationAndAmortisationExpense', window );">Depreciation and amortization</a></td>
<td class="nump">1,066,382<span></span>
</td>
<td class="nump">1,035,244<span></span>
</td>
<td class="nump">1,116,872<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="nump">73,330,601<span></span>
</td>
<td class="nump">66,787,612<span></span>
</td>
<td class="nump">67,632,903<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total liabilities</a></td>
<td class="nump">14,056,389<span></span>
</td>
<td class="nump">16,982,147<span></span>
</td>
<td class="nump">19,638,527<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_AcquisitionsOfPropertyPlantAndEquipment', window );">Acquisitions of property, plant and equipment</a></td>
<td class="nump">2,126,962<span></span>
</td>
<td class="nump">2,492,673<span></span>
</td>
<td class="nump">1,696,485<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">544,392<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Other income (expenses), net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,012,744)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForInterestIncome', window );">Interest income and dividends</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(82,224)<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="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Loss on financial instruments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">269,513<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="Show.showAR( this, 'defref_ifrs-full_InterestRevenueExpense', window );">Interest expense</a></td>
<td class="nump">422,358<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">383,646<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Exchange rate gain (loss), net</a></td>
<td class="num">(227,122)<span></span>
</td>
<td class="nump">181,424<span></span>
</td>
<td class="nump">60,625<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income (loss) before income taxes</a></td>
<td class="nump">195,236<span></span>
</td>
<td class="nump">368,713<span></span>
</td>
<td class="num">(24,081)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income (loss) for the year</a></td>
<td class="nump">195,236<span></span>
</td>
<td class="nump">368,713<span></span>
</td>
<td class="num">(24,081)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="num">(4,435,253)<span></span>
</td>
<td class="num">(4,375,473)<span></span>
</td>
<td class="num">(3,472,457)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total liabilities</a></td>
<td class="num">$ (4,435,253)<span></span>
</td>
<td class="num">$ (4,375,473)<span></span>
</td>
<td class="num">$ (3,472,457)<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 35<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_35&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_AdjustmentsForInterestIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 20<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_AdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause vi<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_35_b_vi&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 99<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 28<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 99<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CostOfSales</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationAndAmortisationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B13<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B13_d&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 99<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 104<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_104&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_DisclosureOfOperatingSegmentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfOperatingSegmentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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]; Classes of financial instruments [domain]]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 52<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=21&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_52_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 35<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_35&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_20_a_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_InterestRevenueExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 85<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 28<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherOperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 85<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 17<br> -IssueDate 2024-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2024-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 32<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 33<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 34<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2024-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 82<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_simecb_AcquisitionsOfPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Acquisitions of property, plant and equipment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AcquisitionsOfPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_SegmentsAxis=ifrs-full_ReportableSegmentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SegmentsAxis=ifrs-full_ReportableSegmentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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_SegmentsAxis=simecb_EliminationsBetweenSegmentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SegmentsAxis=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>121
<FILENAME>R104.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Contingencies (Details)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="5">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Feb. 06, 2023 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Jan. 04, 2023 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Jan. 04, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 11, 2020 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 09, 2016 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Sep. 12, 2015 </div>
<div>Tons</div>
</th>
<th class="th">
<div>Dec. 31, 2024 </div>
<div>MXN ($) </div>
<div>Tons</div>
</th>
<th class="th">
<div>Dec. 31, 2024 </div>
<div>USD ($) </div>
<div>Tons</div>
</th>
<th class="th">
<div>Dec. 31, 2023 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jul. 26, 2004 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_ContingenciesLineItems', window );"><strong>Contingencies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitObligationAtPresentValue', window );">Obligated to pay</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 200,000<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="Show.showAR( this, 'defref_simecb_DispositionOfStack', window );">Disposition of stack (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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,000<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>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_TotalMetricTons', window );">Total metric 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="text">&#160;<span></span>
</td>
<td class="nump">3,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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">$ 2.5<span></span>
</td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_ifrs-full_StatutoryReserve', window );">Current and non-current portion reserve</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="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">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_CivilPenalties', window );">Civil penalties (in Pesos)</a></td>
<td class="nump">$ 990,000<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="nump">$ 700,000,000<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="Show.showAR( this, 'defref_simecb_PensionAmount', window );">Pension amount (in Pesos)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,274,075,000<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="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_UnpaidContributions', window );">Unpaid Contributions</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,474,049<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_ifrs-full_Provisions', window );">Provision</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">$ 8,345,769<span></span>
</td>
<td class="text">&#160;<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="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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,452,028,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_simecb_InterestOnSaleAndUseTax', window );">Interest (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="nump">$ 394,138,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherLongtermBenefits', window );">Received an appraisal amount (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="nump">$ 1,631,827,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestExpense', window );">Interest paid (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="text">&#160;<span></span>
</td>
<td class="nump">$ 3,733,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 153,729,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 56,352,000<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="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_ContingenciesLineItems', window );"><strong>Contingencies [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="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="text">&#160;<span></span>
</td>
<td class="nump">$ 138,000<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="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_RepublicSteelMember', window );">Republic Steel [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="Show.showAR( this, 'defref_simecb_ContingenciesLineItems', window );"><strong>Contingencies [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestExpense', window );">Interest paid (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="nump">$ 339,885,000<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>
</table>
<div style="display: none;">
<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 57<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_57_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense arising from interest.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B13<br> -Subparagraph f<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B13_f&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_OtherLongtermBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of long-term employee benefits other than post-employment benefits and termination benefits. Such benefits may include long-term paid absences, jubilee or other long-service benefits, long-term disability benefits, long-term profit-sharing and bonuses and long-term deferred remuneration. [Refer: Employee benefits expense]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 158<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_158&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherLongtermBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_Provisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities of uncertain timing or amount, including provisions for employee benefits.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 54<br> -Subparagraph l<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_l&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Provisions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_StatutoryReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A component of equity representing reserves created based on legal requirements.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_StatutoryReserve</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_AmountOfPenaltyPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of penalty paid.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_CivilPenalties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of civil penalties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_CivilPenalties</td>
</tr>
<tr>
<td style="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_ContingenciesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DispositionOfStack">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disposition of stack.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DispositionOfStack</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_InterestOnSaleAndUseTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of interest on sale and use tax.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_InterestOnSaleAndUseTax</td>
</tr>
<tr>
<td style="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_PensionAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of pension.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_PensionAmount</td>
</tr>
<tr>
<td style="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_SaleAndUseTaxAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sale and use tax amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_simecb_TotalMetricTons">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total metric tons.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_TotalMetricTons</td>
</tr>
<tr>
<td style="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>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_UnpaidContributions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of unpaid contributions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_UnpaidContributions</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_RepublicSteelMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_RepublicSteelMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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>122
<FILENAME>R105.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Commitments (Details)<br> R in Thousands, $ 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"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="4">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Jun. 30, 2023 </div>
<div>ZAR (R)</div>
</th>
<th class="th"><div>Jan. 31, 2021</div></th>
<th class="th">
<div>Dec. 20, 2020 </div>
<div>ZAR (R)</div>
</th>
<th class="th">
<div>Feb. 22, 2018 </div>
<div>USD ($)</div>
</th>
<th class="th"><div>Jan. 31, 2013</div></th>
<th class="th">
<div>Dec. 31, 2023 </div>
<div>ZAR (R)</div>
</th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>USD ($)</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, 2026 </div>
<div>ZAR (R)</div>
</th>
<th class="th">
<div>Dec. 31, 2025 </div>
<div>ZAR (R)</div>
</th>
<th class="th">
<div>Dec. 31, 2024 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2024 </div>
<div>ZAR (R)</div>
</th>
<th class="th">
<div>Dec. 31, 2023 </div>
<div>MXN ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems', window );"><strong>Commitments [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="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">&#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>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_simecb_RecognizedIncome', window );">Recognized income (in Dollars) | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 600,000<span></span>
</td>
<td class="nump">$ 1,200,000<span></span>
</td>
<td class="nump">$ 1,100,000<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="Show.showAR( this, 'defref_simecb_BudgetExpense', window );">Budget (in Dollars) | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 25,500,000<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>
<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="Show.showAR( this, 'defref_simecb_CommitingToPay', window );">Committing to pay</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R 4,000<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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherPayables', window );">Total value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R 105,000<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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies', window );">Suppliers amount | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,574,146<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,661,167<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems', window );"><strong>Commitments [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProductionSupplies', window );">Supplier products (in Dollars) | $</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">17,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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="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>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems', window );"><strong>Commitments [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProductionSupplies', window );">Supplier products (in Dollars) | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 22,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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="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>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems', window );"><strong>Commitments [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="Show.showAR( this, 'defref_simecb_ContractTerm', window );">Contract term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_NewcommMember', window );">Newcomm [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems', window );"><strong>Commitments [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfPurchasedEnergySold', window );">Energy cost</a></td>
<td class="nump">R 9,480<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ENELTRADINGBRASILSAMember', window );">EN EL TRADING BRASIL S.A. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems', window );"><strong>Commitments [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfPurchasedEnergySold', window );">Energy cost</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">R 17,050<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=simecb_NewcomMember', window );">Newcom [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems', window );"><strong>Commitments [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfPurchasedEnergySold', window );">Energy cost</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">33,900<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=simecb_AMRICAMember', window );">AM&#201;RICA [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems', window );"><strong>Commitments [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfPurchasedEnergySold', window );">Energy cost</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">R 16,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=simecb_ScenarioForecastsMember', window );">Scenario Forecasts {Member} | EN EL TRADING BRASIL S.A. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems', window );"><strong>Commitments [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PayablesForPurchaseOfEnergy', window );">Purchase agreement 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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R 90,900<span></span>
</td>
<td class="nump">R 90,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R 101,400<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="Show.showAR( this, 'defref_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=simecb_ScenarioForecastsMember', window );">Scenario Forecasts {Member} | CESP AUREN [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems', window );"><strong>Commitments [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PayablesForPurchaseOfEnergy', window );">Purchase agreement 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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,981<span></span>
</td>
<td class="nump">4,021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,336<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="Show.showAR( this, 'defref_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=simecb_ScenarioForecastsMember', window );">Scenario Forecasts {Member} | AES [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems', window );"><strong>Commitments [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PayablesForPurchaseOfEnergy', window );">Purchase agreement 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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R 59,900<span></span>
</td>
<td class="nump">56,300<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">60,100<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="Show.showAR( this, 'defref_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=simecb_ScenarioForecastsMember', window );">Scenario Forecasts {Member} | SQUADRA [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems', window );"><strong>Commitments [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies', window );">Suppliers 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="text">&#160;<span></span>
</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">R 7,680<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12,660<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="Show.showAR( this, 'defref_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=simecb_ScenarioForecastsMember', window );">Scenario Forecasts {Member} | Newcom [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems', window );"><strong>Commitments [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies', window );">Suppliers 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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">24,900<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="Show.showAR( this, 'defref_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=simecb_ScenarioForecastsMember', window );">Scenario Forecasts {Member} | AM&#201;RICA [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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems', window );"><strong>Commitments [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies', window );">Suppliers 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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">R 16,500<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_CostOfPurchasedEnergySold">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_CurrentRawMaterialsAndCurrentProductionSupplies">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 37<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems</td>
</tr>
<tr>
<td style="padding-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_PayablesForPurchaseOfEnergy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of payables for the purchase of energy.</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 78<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PayablesForPurchaseOfEnergy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_ProductionSupplies">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A classification of current inventory representing the amount of supplies to be used for the production process. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="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 2024-01-01<br> -Paragraph 37<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProductionSupplies</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_TradeAndOtherPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2024-01-01<br> -Paragraph 54<br> -Subparagraph k<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_k&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_BudgetExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of budget expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of committing to pay.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_ContractTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Contract term.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_RecognizedIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of recognized income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_NRGCurtailmentSolutionsIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_NewcommMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_NewcommMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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_ENELTRADINGBRASILSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_ENELTRADINGBRASILSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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_NewcomMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_NewcomMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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_AMRICAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_AMRICAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=simecb_ScenarioForecastsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_ScenarioForecastsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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_CESPAURENMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_CESPAURENMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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_AESMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_AESMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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_SQUADRAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_SQUADRAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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>123
<FILENAME>R106.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Subsequent Events (Details) - USD ($)<br></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"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 02, 2024</div></th>
<th class="th"><div>Nov. 21, 2024</div></th>
<th class="th"><div>May 10, 2024</div></th>
<th class="th"><div>Nov. 08, 2023</div></th>
<th class="th"><div>Aug. 09, 2023</div></th>
<th class="th"><div>Dec. 07, 2022</div></th>
<th class="th"><div>Mar. 30, 2022</div></th>
<th class="th"><div>Feb. 25, 2020</div></th>
<th class="th"><div>Jan. 16, 2020</div></th>
<th class="th"><div>Jun. 24, 2019</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems', window );"><strong>Subsequent Events [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>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_PreliminaryTariffRate', window );">Preliminary 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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">66.70%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3.65%<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="Show.showAR( this, 'defref_simecb_CustomsAndBorderProtectionIssued', window );">Customs and border protection issued (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 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>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_CustomsAndBorderProtectionIssuedRate', window );">Customs and border protection issued 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="text">&#160;<span></span>
</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">6.75%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.46%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_PaymentAmount', window );">Payment amount (in Dollars)</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">$ 189,000<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="nump">$ 208,000<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="Show.showAR( this, 'defref_simecb_PreliminaryTariffDumpingRate', window );">Preliminary tariff dumping rate</a></td>
<td class="nump">8.88%<span></span>
</td>
<td class="nump">66.70%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.88%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4.93%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_FinalAndDefinitiveRate', window );">Final and definitive rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0.00%<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>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_simecb_FederalRatePercentage', window );">Federal rate 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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.35%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_simecb_FinalAntidumpingRate', window );">Final antidumping 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">5.93%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_simecb_PercentageOfFinalResult', window );">Percentage of Final Result</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.11%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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="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>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems', window );"><strong>Subsequent Events [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>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_CustomsAndBorderProtectionIssuedRate', window );">Customs and border protection issued 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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">69.07%<span></span>
</td>
<td class="text">&#160;<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="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>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems', window );"><strong>Subsequent Events [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>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_simecb_CustomsAndBorderProtectionIssuedRate', window );">Customs and border protection issued 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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3.65%<span></span>
</td>
<td class="text">&#160;<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_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems</td>
</tr>
<tr>
<td style="padding-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_CustomsAndBorderProtectionIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the amount of customs and border protection issued.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_CustomsAndBorderProtectionIssued</td>
</tr>
<tr>
<td style="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_CustomsAndBorderProtectionIssuedRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Customs and border protection issued rate.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_CustomsAndBorderProtectionIssuedRate</td>
</tr>
<tr>
<td 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_FederalRatePercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Federal rate percentage.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_FederalRatePercentage</td>
</tr>
<tr>
<td 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_FinalAndDefinitiveRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Final and definitive rate.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_FinalAndDefinitiveRate</td>
</tr>
<tr>
<td 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_FinalAntidumpingRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Final antidumping rate.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_FinalAntidumpingRate</td>
</tr>
<tr>
<td 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_PaymentAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Payment amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_PaymentAmount</td>
</tr>
<tr>
<td style="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_PercentageOfFinalResult">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage  of final result.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_PercentageOfFinalResult</td>
</tr>
<tr>
<td 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_PreliminaryTariffDumpingRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Preliminary tariff dumping rate.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_PreliminaryTariffDumpingRate</td>
</tr>
<tr>
<td 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_PreliminaryTariffRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Preliminary tariff rate applied on products.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>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_ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_RangeAxis=ifrs-full_BottomOfRangeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>124
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
M4$L#!!0    (  1UKUI&QTU(E0   ,T    0    9&]C4')O<',O87!P+GAM
M;$W/30O", P&X+]2=K>9BAZD#D0]BIZ\SRYUA;8I;83Z[^T$/VYY><@;HBZ)
M(B:VF$7Q+N1M,S+'#4#6(_H^R\JABJ'D>ZXQW8&,L1H/I!\> \.B;=> A3$,
M.,SBM[#IU"Y&9W7/ED)WLCI1)L/B6#0ZL2<?J]P<"A#G>B4^BQ-+.9<K!?^+
M4\L54Y[FRF_\9 6_![H74$L#!!0    (  1UKUJ(![Q#\P   "L"   1
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M5594F^).7'/!;]]'UU]^9V'GC=W:?V9\_\/X)"AK^',7\@M02P,$%     @
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M3@H\W/[O#;#"Q([A[8N_ 5!+ P04    "  $=:]:6J)V/8X'  "C)@  &
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M+9-4P4J<*L6DJL.+7HE6_[B>8RM[!A4>&M@G4QC4I-XYNYS@ L[%9R#@=:3
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MS:#"Q^-[8^T3SV .H;"N5IVP1CR'$F[(T,'' _IF6S:S^2*-4/90[%#$C1E
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MQ?/JY8K1A G]!?C\GG.U>:-_H'TN;?([4$L#!!0    (  1UKUI/$EQ7X 0
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M9,6%^X1"%2,Y]5 6L@24$5Z4$>DCS5 :9RYM&#L4@U#JK0[%8-,9JW>;6,&
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MDN,6YE3L4=.81NFDY'_5'%3K0Y%0FA,R#?B (2Z+ L?J5#S2$Z?I.=328KK
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MRNK#6 :1+"H#.'^OE/ZQJ%Z:MW\E3?X'4$L#!!0    (  1UKUK>\GKCF0@
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ME6\Y(LDNG<&T(B/<4USP?N-D*"LW#_5,4HGI,F0/:\OP6ZB--&L94UA*:/P
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M 'Y?.NQ!]1<RT+[:O?HG4$L#!!0    (  1UKUINC'!UZR<  #R&   9
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M;+MI#1PAY32VEO ,Z6*6C_4:!!"U0@$:W'1'N$I6&75E*K9F0Q7!5$!8AAP
MWD,'^F$CPO;9,XU%W^+:-+VMMC%=T0K!VNVT*C:@I"S@A!$MA([!B,7MD(34
M@ Z$/U5P4- P_-: GO O"220JXU9B\1'< LVJX8#V2-'?:O6.ENK&E"> Z;5
M564@Z"C)!?'611 %+A)8:T7<%:LZ03["$;#+6!J3.0AI@(I]B0Q#4=W&B& /
MRMN]H5HB65HJIY4&?(5',#4  Q +:4@D446*LP)Z# &)#$$'$3!!-\O84Z0_
M-OF[B\O\[/$LLC6F!G^_)VWS)/\4K8],A! 0L\P +3/T>E!Y;(!BP+UPFIG(
MB.T<(:8@)91%&I*4<XWX;@I#.&F=V]/7Z//\V8#(./2 SB-L0>"DUU?PJ0N>
M9@0B_'0VRT8V\A:7<+>S0T=OQ=D$N6EN '5/LH\@A.CA+XF"8CA0Q,L,82$P
MLLL8@I@-89</^ILIFB<9V:R?_W'ZX.0I_/?LT5,%(,*AX9?SXZ?M$G@1H7S;
M@XFOU)\093#P'O3'C^>/'^<_N7^S"Q"3NE1ETZKXL/[YD^/C^?$QO.!^R.BI
M_!UJI9H.K*I;W[D;V%7^414H3\TM0+]LB"<9:GCH$H)%T$R-':X*?\$U%-*F
M'"QZ^.AH M)W=0FV#=C3$D 7A6Z;?,L_5VI]U>I;8/M(SAJ#1E2#S2=V'KX6
M'^%N5  +O"8H\\^H\#9-"[( O[T LM.10?1K,Z3_>*7?,9:X(R8_5^H;'&BX
MZ#0JDX4_@)JKM+W3BQ<EN'D&$PG_'E@3?'CY%MT^-HD3A#P7BISOQ@O\4JG<
ML\F8C]^]_.T.\M "O8#942;.GM;,9S9_]6'P*CF#L5XX/)G$&+%IX / DZJ'
MN)Y\DZ69WO\!J"_?XTOY'G&8T!;YPSMQP=2;CVX1OJEW'O,['^?O[G VB(B!
M#&]_5NO-TU?O[\;F[?(VG3"IZWXO"O@S@ KJ98?>&V_VZ=/[EQ/G&6[(Q@O#
MH>X.3POSO;8;C7*A10=]G[2_5>AZ>[G 5>"%"Y U./"MYWI[^>X#?AR0<LL+
M;\#6HT#6L@\)P&MT1HJN;^]@DL:*Y)]-VX#9'1)S%V<.%[C]M3WV'72U!F<R
M)Q<,'WB"NWS2F]PSICA5R2J'9T?YX0/X__F1LRH/3IBR^&\F?)5?=EH#2M[5
MQ9R>'P.7/)F#$?L3_&8;O;)/2&]?GI_[<GDQHP/M>NP+.G 0:2XZ6,S'L;/\
MG\AV#R?9[@\,W5^TRIHJTLK:J?F&N .=CI.G3?[^\ZN+_/!T;'XY%[!R^KP7
M,466VIC6=#TJ5/" B<2XP @2TJ\O?;ZB:@J*:X"V\&;^O@<W_6/3-=;,\S?@
ML6YZ(*MU\1?Y\*BYR94$7Q:"7_(A,6-P>OQ4G%%5T^\G3QF&R=T %7\;<'N1
M-< 4H9=I\^/Y^>.??*@GR86:-W:Q,\170R?YC.D4]AEP+:[V!=QT^(V* '0:
M+_+Z6Z$W$%<DL<PB%[[F+(,9K?E2@5^GYL32\JC"I A\5IIK4_:2VD.05PI3
M*4D8)IE13#'Y_+$'A8(ARHO$P01LT0, PL9[R4,1B]6#O%0-X6/I2.56"Y1Z
M>.133<.S@J9BUE0-Z]6 :@IX*55888#D,M M1J,;TU&>KRF^^K/=P>]$]?&=
MNIZIU-35-H+E]/Z9\!*$F0DT<U!/5/]TO(:5T\D4HZ*D_C5(N\1X3@,FWL[.
MPL?KQ0+U$[X8)?W>R!JO70WA$S$EOO!E#GY*"1&9:O/#+Y?Y*_X12/WE\M5_
M'&4WROIL311(]W4A;D318Z14T,E453'OXZ)IKAQ0S!)H%-9UX45D.KM']?/C
M3W'!5B,6.![=D\^U@VA57;6-*O,;#*\+0JID5)@/ZGRC+= <(N]J2^$HETY\
MI:4E+'&^UR5E<ZZ:EQRF-W1D)TUQ^H@<5"3]JJG('I[\<OS4Y4;GLE-4.$HV
MQ3U;3)KW&!E038D6U-\VNK8N?5($/@EY.):\0K6 @3*+TSQ[J@_YKNH#D'M/
MIHK3"IP(VI AIA13Q499>U;,IGAX#OJETM>HFP8([ZW7HEF1R,(^^D_*"9$>
M#L$I!_ +4LJ#3@093H3@Z$GVDCBZ&Y)D.ET"_YF?GWS7.V?YR</Y+X^S"S@9
M9C[2=UQNC2I(&LOC$YL>_B=8VE_F9\<_OL@9+_)H_NC17N@_J&U^<DJOG.<G
MC^?G#^G%Z7V)=,AKP@=Z+QNG>6ND%U(3?5=0-%?-M9[G5_/\16\->+-DD*],
M+4;LHMM5%>/L&7G+8/Q H^A,<I"^8.?RS(G 6MNCN7+I5<G5*E</"KE#9UI0
M7[S2DE#MU+?I5"=MEB26G?G-HQRO7F^J9JLQC4[E2 "C1;2*G\?F9@@:++S6
MRO:[BM<7ET2Y=RRMG]4W),-KM],+*7S.X!@7DB$'V'P>=]DV_<8>L<$EI1+R
MR\ :*UUQ(ACKC3MKY^?@HS:UW^ W]](EOH0'>&4L9B0-\$B9_^Z=E!F59!#/
M-F(3L+$IK3/'Z&\16%]&\J4!\<5JT-CC(D3,(CMU. .W1.F8J [X9&N9.=]K
MQ#N3E=NTT /H7#9->6,J<+/>RD_XS"BA"FR!IDH*#/XDWF_+7*F(Z^:,; .0
MF9;<.E77/38AS"?P^R,XW(&V;!?:KIW!&--RED-X(Q^#@T 'H%P[(6(-LHF(
M'E52I,Y!4M98FQ2_XEI;5/W(!NT)5-6\FE S#O]VAVAS513I065Z%7-+NGLD
MSBZ[[Y[,TB>-#4*-I1VGMQA)]XB9(CK0N17B+2J"Q^8^AB%5'TN%50K/>;.,
MBGU<TZ"J4D>!!%A2"QBE$X+&8G$Q-;<&DF&NA\458?R8X0EN:M$HP&.,6R6(
MXQX^E4,3$X,:,$TIK)@?LO8#LXV5:.19:I\1Z^8;)(:['7'9G?V7N)X3X6F
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M'*BW1N"2"NZ#T"Q#=; K7D ?])I+5JK20Z=JH[\_4S^%00;&L,9% L[GV3!
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MFS7M9=0N@>*E(O%[QQ48-OWR#U!+ P04    "  $=:]:Q64[:A4%  #$#
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M+%]9(5<'A$RP;C)ELVEX,9NQ>)*$T\F$Q=-!.!D-67PQ"X>3<7!C??2"A'B
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MKVA%L^^Q4Z^9Q;N:,;)J(\R3K#W(TA?81!.XC90VE[P8\C4]1&1,]&RM&S!
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MYM,A,\W5NEDX7?GK[%([7([]:XY?(\*0 +ZO-%J@79"!_O?-Q7]02P,$%
M  @ !'6O6K^RHA_- P  NP@  !D   !X;"]W;W)K<VAE971S+W-H965T,C0N
M>&ULE59+;^,V$+[K5PS4!U) E619:SNI;<#.]K&'+8*XW1Z*'FAI9!&A2"U)
MQ_&_[Y"R',=U#/0BOF:^^6;(F=%TI_23J1$MO#1"FEE86]O>)8DI:FR8B56+
MDDXJI1MF::DWB6DULM(K-2+)TG24-(S+<#[U>P]Z/E5;*[C$!PUFVS1,[Y<H
MU&X6#L)^XY%O:NLVDOFT91M<H?VS?="T2HXH)6]0&JXD:*QFX6)PM\R=O!?X
MPG%G3N;@/%DK]>06G\I9F#I"*+"P#H'1\(SW*(0#(AI?#YCAT:13/)WWZ+]X
MW\F7-3-XK\1?O+3U+)R$4&+%ML(^JMUO>/#G@\,KE##^"[M.=C@*H=@:JYJ#
M,C%HN.Q&]G*(PXG")'U'(3LH9)YW9\BS_,@LFT^UVH%VTH3F)MY5KTWDN'27
MLK*:3CGIV?GO2OYXKZ352M#1!CY)BQJ-G2:6T)U,4AR0EAU2]@[2((//!%0;
M^%F66+X%2(C6D5O6<UMF5Q$_8A'#<!!!EF;Y%;SAT=>AQQO^3U_A[\7:6$T/
MY)]+;G>@^650ES1WIF4%SD+*"H/Z&</Y]]\,1NE/5RCG1\KY-71/N3BAS*]<
MSU6DRSP'DQC.3 2]"5@8H.QSN8,E&29!BY!'\*O>M@I6E)I%%*SB1;R,*0_@
M/OX2@]I)0PE.X62DR838 WU 56!KA(*UW#(!]*J+)[?);2?-2\XT1Q,!OA38
M6J!JXRP\8@OW2K=*LRZ'97DFOZN);,!M9_GV-LX'W\7P!QF39Z'#KUMN]U1(
MO/N2+#M*+=.6%[SM\,E+6_,33GNH492PWKO<4]H!>/*U$B5JXPF1_ $2R\ C
MD*=*&B5XR6B/-&APH70N5UPR65!HH%6&=UY5%'&X=,V=)^^#%:HAT[6KD<](
M6K3&GHP))-7TPQZ%4RAC?%P=OVI+M[)'IB-@!G94%-UX$>Y=U8Y<R2EU^'K;
MQ^_4#1>=LVL(S@)^$KM#'/X3OHNL>C:O1"Q;"X2U:S-@:K7K[K>HF=R@9Q_T
M\@;052B@^H+-FDSV-<83ILGP+O!+-PV63-"%(3!+X!LNI?.,8N^0X%O(\FB2
M#V@R'$>C?!RL:J;1G;=:5>Y].TP70#1O2,/-.!IF0_@!;B;1^)8FKZI4BZ01
M782PJJB!&?]TE*8F(]]D  S2:)R.X":/TH$#.:'K3)&G??;UA"=11KX=F5^J
M4LE)0VE0;WS;=.]C*VW76XZ[Q\Z\Z!K2JWC7UC\S34$S(+ BU30>?PA!=ZVR
M6UC5^O:T5I::G9_6]'>!V@G0>:6H[AP6SL#Q?V7^+U!+ P04    "  $=:]:
MHGTLO 0#  !\!P  &0   'AL+W=O<FMS:&5E=',O<VAE970R-2YX;6R]5=MN
MVS@0??=7#-1BD0!")%'R+;4-Q.D63;'%!NU>'A9]H*6QQ2U%.B0=-W_?(26K
M3I&X0+'8%Y%#SAR>.=0,9WMM/ML:T<&71BH[CVKGMI=)8LL:&VXO]!85[:RU
M:;@CTVP2NS7(JQ#4R(2EZ2AIN%#18A;6;LUBIG=."H6W!NRN:;AY6*+4^WF4
M18>%#V)3.[^0+&9;OL&/Z/[<WAJRDAZE$@TJ*[0"@^MY=)5=+@OO'QS^$KBW
M1W/PF:RT_NR-FVH>I9X02BR=1^ TW.,U2NF!B,9=AQGU1_K X_D!_4W(G7)9
M<8O76OXM*E?/HTD$%:[Y3KH/>O\6NWR&'J_4TH8O[%O?8AA!N;-.-UTP,6B$
M:D?^I=/A*&"2/A/ N@ 6>+<'!9:ON>.+F=%[,-Z;T/PDI!JBB9Q0_E(^.D.[
M@N+<XG=7HX%KW="5UE[K>X0;5>H&X>PW;>WY+'%TC'=.R@YRV4*R9R S!N^U
M<K6%7U6%U6. A/CU)-F!Y)*=1'R-Y07D60PL9<4)O+Q/.@]X^<\F#?]<K:PS
M],M\>BK_%KUX&MV7T:7=\A+G$>%;-/<8+7YYD8W25R>X%SWWXA1ZQ[U\Q%UT
MW.5S%W8:,IM>0( =G( =7&MUCR848\L![W;"/< ?VG$Y6'+)58D6N 6]AG=<
M[:C&H;VS'/(TGK AG.79.&:C,9S#&9N,XJ)@<#ZX<=A8<#5W]/-+"4H[6"&5
M?/E02JS :=@:O18.N*K L[D</*(@%%W6CEJ%L\ FTS@=IX?Q&+SDZH>X1UG2
M_2LK>=L\JG^I%OT)0!;U0JIV19UL944EN!&4^!F+1T,Z,Y^&[+X9WVM#?S,V
M*V*?']1Y&?S9)&99$8Q)G$V]2.W&D(3*LO]8J/]1F*G/9QADZ:<_$B7HD,=#
MRCT?YYT41[+0UJ2(AW31YT\557+4$1LTF]#W+97-3KFV.?:K_=-RU7;4;^[M
MN_2>FPWI!A+7%)I>C*F3F[;7MX;3V]!?5]I1MP[3FIY'--Z!]M=:NX/A#^@?
MW,574$L#!!0    (  1UKUK148%6_ <  &T4   9    >&PO=V]R:W-H965T
M<R]S:&5E=#(V+GAM;*U86V_CN!5^UZ\@O,%BMV!MW27G!CB9W<X4DVXPSDX?
MBC[0$AT3*XLN*2=Q?WV_0]F*XMA)BO;!LD3QW,_YSJ'.'[7YPRZD;-C3LJKM
MQ6#1-*O3T<@6"[D4=JA7LL:;N39+T>#1W(_LRDA1.J)E-0I]/QTMA:H'E^=N
M[=9<GNMU4ZE:WAIFU\NE,)LK6>G'BT$PV"U\4_>+AA9&E^<K<2^GLOE]=6OP
M-.JXE&HI:ZMTS8R<7PPFP>E53/O=AN]*/MK>/2-+9EK_00]?RHN!3PK)2A8-
M<1#X>Y#7LJJ($=3XUY;GH!-)A/W['?=?G>VP92:LO-;5WU79+"X&^8"5<B[6
M5?--/WZ66WL2XE?HRKHK>VSW)MA<K&VCEUMB:+!4=?LOGK9^Z!'D_A&"<$L0
M.KU;04[+3Z(1E^=&/S)#N\&-;IRICAK*J9J",FT,WBK0-9=W1M16. ]9)NJ2
M78E*U(6TT*-9L&^R$HTLV:TPC9+V?-1 )E&.BBW_JY9_>(1_$+(;73<+RWZI
M2UF^9#""LIW&X4[CJ_!-CI]D,611P%GHA_$;_*+. Y'C%_U?/,#^,9G9QF#_
M/P\YHQ45'Q9%!79J5Z*0%P-4D)7F00XN?_PA2/VS-PR).T/BM[B_-F3VPA"S
M-61U/)1O\P_](>O+\-Z5P<1+BH.;."N$,0H+P RF:M8L)-.F5#5 @A5Z;2R>
MYVRVME#(8O^C-)()R^:Z J;84X\R@=(AHDOH?=85J.]!NUR)>N-]J1M06&*.
M)<FRC*=YP+(QC[.()0G/X]R[$35 "'#3,-N(^=R;E"@W1;$FW& 4+46&RB<
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MXQ9H+4L(@Y/0.W&H!_! T2.->9!'Q\#EJZ[O_Q=LB7,>HHET=]ZAM:\:S>\
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MX)"^PO[2-*W0#U0:*-;&4R5 U:$F:@U9:)KB*%_R'L7KK,10]!6QGP.U6E)
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M#-2\S16_._<4&2$>!@AV9>9DZ9,^8H%DYG:5CA$EB.3T4Y1D<+E#C29&LH:
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MO!Q-)K!N"AM8DJC-2^V<V .??;Q*D$X4_&0*-A#D,63![BF;D"X=0RZ2*UA
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M7YP?21(3O_AZPW^+-*^]K]?\<640G!I:@-\7=>WC%SH@_7':ZW\"4$L#!!0
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M%>/H+((<UZ)6[I:V7W&G9^CY,E(V?,*VR1T.(LAJZZC<@;F#4NKF6SSN[N$
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M    >&PO=V]R:W-H965T<R]S:&5E=#,U+GAM;*5476_3,!3]*Y:1>$+-1S]
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M>X! ^P2W7REECX$O,#UIQ6]02P,$%     @ !'6O6HM<?)8*#P  8BT  !D
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MV:V<%7(;T*?SUF$U<@/2HR\?D2JB4-/'+F<9:G900O\AI R0$IVF1!<U)R0
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M50,8*++"-$ .Y1$A[?B5%E@0H2\&^%O7>R##'6J"*PWXA[\U7G>-^$]_VX/
M:7A==2#I#RQ=M:6B?VM'BEF*AI?Y)U :5ZKJA@CO6R8 6#A;1[PP=_])/J&K
MAT-L@*KKZS8_B6_^ .#75<0$IR^R-T31W?!*:!>0C7I_":]9^0C_63X^_Z%W
M'N;G3Y;/GF<7<#)0R8-WD"WPG$<-;*A1I"<V/?GOT_S\V?+AV=T7><B+/%T^
M?3H+_4=US,]7],KC_/SY\O$3>C&]+UT=TIK0@9XE8WNE2%RJPOO"VX2[1D%S
M65_IY8P\?^SD^>-9>?ZZ;^&3%J78_A)H!]=/2NO992:D]>4R3ZZ?7[#00$8C
MP;@&OF\-?K>@+T"<PDDW(#!*G;'\X(=(R *.\*%(GK1@T>%W#>)T76\K\P?^
M2?N8)M\H^,^5*GL02W G^M"A.'NK02S@DIWZ+F(*1?M04(5_P]?R8*-+)0)3
M[P]E?=0@!76E-Z8#,!J\=>*^17Z],^O="#18>*]5VS?,S@K,@*8@&7IMNEW^
MX>(S$=8'%B9?U'>DDG=VI]>\4[N 8UPP0"< 6V':0]T"]V^;NC^TIW!\U;',
M*P%N0"EKJ9TN"U8QJM3)[=]_^IP_7N3_J"NWP=_L2Y_Q)3S 6]."" +;I8=E
M?P%YP?>[R"^J(^&Y#:BX[09WG5D^_"L"^Y<_/5N=/WV)&KD#N01/LY#+*U H
M_O[L>B&)3*H8!FZ+S!M=(B\!;]4@*N$2,^:QXYAV4C2:FS9ZL,VW=5U<F[)<
MYG^5?^$SH ?*OG#2FM0.:M)<[='B<R<!&=YV2"L9PFR(F@%SFI%M #+3X-=P
MI*H'C7I<)O![%QQ.H"V;0MN5U6?CNUSD:M/)UV"_T $0Y@4A8@^\B8@N(PP#
M;(>F)GY!+JM;T'K_ B7J=#%:5<IK3F;6#!P#?."-7!D2;WZ9$#,6_^T$:P-^
MP&O"^]@T]1X6"8X=[QZP\\(")T]F\9.F]4P-!&2LW&(DW2=B"NZ!SJT0;ZKX
MK6<B:$-K)(0A%A];<';A%BSE+3) Y15H=C@.\3Q@=:?0W#$M8)1."!*+V<54
M[$F3W<#H#H%BP@\)GN!&8.LU&+1YT3>\C\Z)XIZ\E$,3$8,8,'4AI)B?L/0#
MJZ*J285J@!ZM"E*^!%=JMU.@<> B-J_0: '3D%@@P-, )9Z<\**)FM .#%_V
MKA9R%JOF-C,C%#B9Y0@">,GLR?XB[!9UCL?Y'=C1;(XH @(,Y(R!"-9"@U(O
M6D3W#C3T8/7HJC,@(B^MR>%)DR7?<SL0[6Q#X^<((4+DZ3' 1:,/=4.H0'2W
MP3;D@?HU,S7%0(S_VZT_I>(>/EWDOR+EMJPX@L/^W6]%@C'X2A02"8LIYD?.
MVQFPKPJ\8+"&MZA  \GAA"58+%>F[EN03J07+08',E0,$,WBWQT;N/46S'-B
MEGJ9.85R;<6<E6+U98<,3431U.6ILW*\E$*.MZ0-8A7$;W5<#'11@@<N2-FP
M)+#"+K-G:T>'.P#I-E8$C8Y!)+=35VCJZ"K$7 S$C%MT@F"=(O%D\(XG7=@R
M!AV1U"#_@OCH0*<0)^77=0]7=*G1+VUJ@!;!,AMA!GMEY-FP,83B9K/,/UAE
M"Z<!^V@@"CP190,B(J@/I89=1/%HE(,;N1Q+Y,+R<'26=V*XNY5(<,;T)V\C
M_0G](UQ\6\XT,N##M02B7S> /0(0Y1V<-[4>\2K+(\!'(+_'8FM!-FY1&(Y@
M9'.\;Z^<?/U&;S#,";;&=:QAB+39:>G1#%F+H[,VS;K? V>28TX7"/XG03AF
MH\S1']'^MZJ^!J.#J8$(4I%#K9EK[+&']ISBV,2<Y_3$>4Y/YB-AJMWQ,? ?
M*#-  K!>0M8%GZ!N5',,S+ND7S6[R81?M09I_>.[YU^2GP+).H'7=DU/GV9X
MOZ%D'RA(9'P%M(#&;&PG3P4AEOEGKQS6/O@V-#XBNLK&\FSFYIZZFWLZ>W/O
MG"Y'OD)WF^AF#4>%C7 7G;RJV54GK@KT]X]O%YWJF3O5L]E3?8 [K3!>YGP?
M-M+1PTL>9W:YB>. C)G=ARPN*]^<< <^5-<YX@#$=9D96>%H[_]-&'?[',6M
MWCM2^K46183Y#S0AR;KVZ(0U^CW'V:P@(\!94((14];5]CZ L,^-/P*H9!29
M+%P3-DH0@P3P%)T8*++HU^*7D%5''A^:6Y=: /%>7[L#(<_[GEB[]W0YA:@0
MS@!1:]V@$,T/JA$6!R.AU$TK$I'!)J%>)V%F0!<(S;7S$4BU!LA(GB,;G2,&
MON] #OR!)F/]30,D2.5[#IFJ<H$'4M'UPX8'4 -H-O6ZI$N\A/.#8NB;2JWM
M7:#S0C8&$  ES1".OX/X,B#V?]F9.O_Z^2(_E!@A/6G!</E'#0+H^0"SN,KY
MP[/%D]4*Q%D'2(&-*XQT?CEE&+_IW*.99!#)N_/%H_/'^1[P@=<<Q46S$R71
M/5@ TP#YX]6S_ &M"-8]8AL6&$<E\0L+R\<O-^R^>O0\O7MN=\_<[D^>W+3Y
MPPE?(60)9UH0YI!&;L.6F67+&.\VHHQK'C"19=:(KL!)5;E(%0Y#P=/W]_ =
MVC06(0OG[UAKI:L[("#87UA06"&@+L /N_WX"N+WE/E8Y1V0%T4P*'::65:T
MX3FQHYL@7N.4%P70G2 Z6$%$R!8_7&PR7":,D)!0M/F(4$Z*IO1!# Y5A"R/
M 6$PQOH.S";8:=-0<A=U9T.NS*%OX-]DTQ,6X,[-%1^;W@2X#I)VED_PL6O0
ML+NZ;]V#>%H+&T83VAPNO5AF_P2! 3=S4$=" 4"(HO0JL/T(5\S?V@G$.K78
MC'I[[M3;\UGU!DXBB/4.B()YGB+E8+<<$+J4>IM=;D*]@9]@]TEMDS?Y144F
MN=#@-$3HQ&-.T)F?_8$241*>)7L>A%N%4A H$[P*H/5Z#_))8LB,9J?>,)>&
MH1P?,?&!U[Z-(WH<'D3"S*PK99T_B?:$<#2Z,XTC<W7+\^5T/A0=;-JWLJY-
MM,$QNFO-3F[&) _K8?"G=:[M1#R4SI!+*/3F^([UZ&R$AO"QZ4MP5X!8LYC1
MG,^/M2(VK*&B+-B+['] ++39Z]Z4*$5 @9PA^I\\SCYB1*'2P)PQ+A[C]X_.
MLB\8I42?3E)\[H%'V7N0/@8O>H$,W'6ZM-;3'K0A2"7_\$-<#?;\I#'PRXD"
MA9YM168),RWK;P.HV:!NZ,HCB(XU1EZULT^N*/.HUFC;D^79:<%\B"%$.[E=
MY,8F;IHSI@<#HA?O 0WYPZ$TG+0"!U\H"R3; 9UZ;Z*P!8$11S9]R3M'IQ0)
M=I"3X&3I/,D%R3&B.#APWS1>7N]5U:-W2=YM1N1& 1 71VSF,&K9;;@Z^EIT
M>/ZVH%OD \$6OU$2EVY#0IQ@.J%] \O7>- L#'[C'F%6 #$$+M>:LV(,ER4Q
M4]V'];>-=F'Q6S[-J)680$$AAR/Y<T$0'4FLT"#YUF$"94Y.GY_Y8IZS64G]
M=R3"I,<Q_^*$3-XN\]2*,7!!I='Y#?4K>-<;DB JG>F<7V$"RAT&4*.ER5%B
M)]N&OD"N5.RZD#%CW?',N^/,1G KP-6R#-$<VS^F"6D0UY$ -'LX),Q(+B/[
M8_K(ZXH8-%V:K<%[IS"XY6W%=ISGE^%K-SGGEA$3P3!'^\Q3<W>Y\G>YNL'C
M[53%Y^##)V]S=HV)VS3HY@X6S]_%J,>G58.)712U'*8>)09!G8I,F<*-Z22(
M)\(&#0R1D^7Q_A:,@8:4FG'P9*(@@W@N7/F5+FL6DY@'=C<??G'8*;84E-_#
MRK#3H;+=L+E85R"VZ(^R=.$=4I0H8WTDN-![DDX(JZT4ZO1Z5Y$;N@$&-A0[
M/-IB&A!.UJHW U2#S>AR6.218K07PTW*DBQ9/)R\?BF;D3CW)JB$;)/+X[GL
M"AI3M9U=1 F,++K= ZE5\)6_229GM -!;>\.47S)H$^8>FY[/J3#DRI ^5'8
MTV)R$?@A=#VBU]H:G '=CLX>7C^97;<X&*6 1_B08*!-(DHH/& ),&H:<]EW
M=%+)'XP0(Y%G0QDQ!QH;<F(%BCT7IQ3@TK,;V"(0@.2\]7M+KR&4SF;P'!+E
M8T80;TP#[LQ>:U+SE+- H-BM:@QYG6!(<=2:JG)06<-.8-K?"F*T&Y#"PVAZ
M>&T1].V=Y.]0Q@21V*YV!G1PLL7M0&\EBX,F+P<NR/<KR0A9K_M]SR4R<+--
M)_J%O>;@RZ"^@6.A"ZL@6[7'PL*6*B(2F[O:%EL:E+5@X#5D:J4$N*L@BDH&
MHH2/.-*6[/QZ3"\VVR[*+$&HB8JCZ9Q@$'G8*O2F,_:C#*O>T]O>U*W.&:6C
M6)/?<&_9_]>]Y>&]L0*,663@3&>!*[WX<5^:KE+$H%UFF?^5\J_"2;H=ZM>0
M[YT*C33R(DB8S+G#5(SC// ?\HH7<S4/V4WYD7-?DGX^6T/^RE8Q)0VJ.Y2?
MY[\%E5%S$/HR]//Y.O0/GOH008Y<JI248BT)9%<Y#DZ>["X5Z=] TOR'L!#)
MQ]PTM,:\#SF6^@MPGHEU.2,M5<..<:38&;D< W4VR$S$M? Z8HVV(6G ,224
M??>Q/ER"*U4*S2$'J_/4^""^)(0$)98KVSJ,V?C/"67E,;MI%1 ^V0,'GHHR
MHYW1I,GXX%<&_[1A(%S-2 88 ^9T!7)HL%*<C<E*WRXV!*FH-=?12.%2"FQ:
MAA+1D3WL8F,[59 Q,$ ,/1:;.(/C3QR^DAH-C%ZW2^Q>P% P5CJTTF50K_EZ
M) A+-&8M'+8BDDK!VMH@F]B48SJ!G;4""K%%49AP'D#E2RI)HN/':(QC(,=*
MW:P]PBO;HY/)(.F%'CBDGZ"=2288QP)9/?'1I<AZYWE.RD,05&Z32)">DGA@
MDD.'QJVZ"73XE)5_NU.24TN04#8BH:"XQM5-F(W04!<7$(_Q5<FF,2TYBF&[
M$##_-1(8K.NMO(B-F5N)C! 7/RA"'.^Q#W##2EF8I:E'Y:.1)(2G0$H?:HZ>
M\/'<V1@*2O#<[6#9Q,%\SL@=;$[?^3+]\_DZ?5\CE]1<=ZG.+Y=!Y5WH@0U"
M&+Z>*!/?ZA)+K$)!.RY7;;28=L L@/FNU)(+I(P\T'9IMF)7SC00J6^<$$2.
MDP0;^6"F_<8<WU>2&:>B)#"^&LR5V<""W\4I*'^8J%:7\V%.O&TH>>DS"LE#
M9'YYH)W.]C -18MIHY,'!:98>."WFZ437Y1T/E^5],EG<VPS MKV2:*Y2^G1
M'AN3DEL(_XZ^LU5CQT'*:)C;32 (XQ<;>M@N-J:;L.[HAH2M%3'[OK*="J,:
M?0N@LH9^MP.P_1F\5&&BJ$"NXN< _=[T4JKGL0!*;MWUBNH>*%/L9)5M1:-L
M;H%JC N"O/+BRD^G6E'=+_/7H)WDVQE,.U\BDH'H=W!(5Y:T=<J-CG)Y82T)
MWPR%""E+@Y?-A4M[#11<^&H<_Q0(3.HO6PA;L38"-(J9XJI9J&OGX-,9N^,!
ME2_B)H#G$M4]UT]S$3<AU*;51[TWGD2&V4,KI<8M?A,)_D9;HKP#@:)T#4II
M,1?EB*IVK3)VG4_ZT,.K:TY\ >K<!_PLWDM>]534@0F[X:GQ-2GB)D.%UN:M
MV\%37!RKC83X*VHTIKZ2 =8Y2='LV:R$1TMJ8T?[!(@6+I"DW+;1C$.JL\!W
MOE:&*T:T+K$='LN4@')JJEZFS7UK9+"^1>4Z. -!C$PD)%D>;0,&UTV .@;+
MV7P?O-8R<W)0@4U16Z[F&!Z6<64O-D8?\X6S!RRVJ242RYLH9-%<&5^WBEN4
M=E78W%FY<U+=%RR>WU"QJ)J*4M'8D@D69:.3 OTN!8J W?'JLSZZ+T@\OZDB
MD;)>';:N)>&]2P5BO<S#=;/[N6W/A+^'/7U?TJ9^$3R3^; QNI#ZFNU>\GC&
M-HD$"(M^S2RB<F_)HO=Q3<\+RU/"O7.I#.K(H)(KSG1S3D *\38;[/P'HP)
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MP8RNR) IQ;F0,%H11$X70;S+?^\B"]&RDN?8XM:D3U$:<<$E0,RMZEA$Y:/
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M_Y8[_]'5!_K]],NZ \ZC?V)P2C?X 'R_J>O._H$;8-\]@??JWU!+ P04
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M;3C?T:LQNRM,$KER1'!$6FY%QDI@%H/>*RD[G5VVLX^_[N[\5-EOA<S2;ZW
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MM3L ^Z52MG]P#G;_'N9_ U!+ P04    "  $=:]:P. C=G<"  "]!0  &0
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M\+S5/H'=SB>PD8@)&O_B3/G*IO*5?7?YHKKUTV#D@VQK2GNLWFVU<>H/>:J
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M/!]?>*"Z/=0Y1J[=[.?2T"9Q9DVK&Y5-H/-*2K-W;(/^SR#["U!+ P04
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MMM@*?2=[[$A32=4*0Z+:^+I7*$IGU#8^#X*)WXJZ\^93M[=4\ZG<F:;N<*E
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M'W5H&&T#J>$%A=* MLE +<)V32:G-KEO!*(K[8(S$ J=524;F@9UM[D?6=P
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M.!!]]U<,M,6B ;36U;>L;<"7%@VP701QDWU8[ ,EC6TB$JF25%S_?8>2I3B
M8W0?;/,R<W@.><CQ]"#5L]XC&OA1Y$+/G+TQY:WGZ72/!=-]6:*@F:U4!3/4
M53M/EPI95B<5N1?Z_M K&!?.?%J/W:OY5%8FYP+O%>BJ*)@Z+C&7AYD3..W
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MU-$&/+]IVV%W02_8?VJZ^"]02P,$%     @ !'6O6G>H.Y\1 @  HP0  !D
M  !X;"]W;W)K<VAE971S+W-H965T-3<N>&ULC93=CM,P$(5?Q3(2 @DU/^T6
MMB21VBV(O5A4;05<("[<9))8C>U@3S;=M\=VVE"D;L5-X['G?#Z3SB3IE=Z;
M&@#)0332I+1&;!=!8/(:!#,3U8*T)Z72@J$-=1685@,KO$@T01R&\T P+FF6
M^+V-SA+58<,E;#0QG1!,/Z^@47U*(WK:>.15C6XCR)*65; %_-9NM(V"D5)P
M =)P)8F&,J7+:+&:N7R?\)U#;\[6Q%6R4VKO@OLBI:$S! WDZ C,/I[@#IK&
M@:R-WT<F':]TPO/UB?[9UVYKV3$#=ZKYP0NL4_J!D@)*UC7XJ/HO<*SGQO%R
MU1C_2_HA=QI2DG<&E3B*K0/!Y?!DA^-[.!-$\Q<$\5$0>]_#1=[EFB'+$JUZ
MHEVVI;F%+]6KK3DNW9^R16U/N=5A]I5AIX&HDJPZ8\^,(6_6@(PWYFT2H+W!
MY07YD;8::/$+M"@F#TIB;<@G64#Q+R"PUD9_\<G?*KY*7$,^(=/H'8G#>':%
M-QWKG7K>]/_K_;G<&=2V/7Y=*GC S2[CW,@L3,MR2*F="0/Z"6CV^E4T#S]>
M,3L;S<ZNT;,MJGQ/X)#73%9 $+2X9/$ZY/:6/ /3YI*?X*QQ!.C*CX<AN>HD
M#CTT[HX3N!P:[V_Z,+X/3%=<&M) ::7AY/T-)7H8B2% U?HVW"FT3>V7M?V*
M@'8)]KQ4"D^!NV#\+F5_ %!+ P04    "  $=:]:WC,*(CH$  !A&@  &0
M 'AL+W=O<FMS:&5E=',O<VAE970U."YX;6S-F6UOXC@0Q[^*E5N=6NE$'GCN
M =)"LMI*QPJU^W#2ZEZXR0!6$YO:!K;?_NPD#81+O7!GG?H&XL3SR\Q_[#CC
MC/:,/XHU@$0_LI2*L;.6<G/CNB)>0X9%BVV JBM+QC,L59.O7+'A@)/<*$O=
MP/-Z;H8)=2:C_-R"3T9L*U-"8<&1V&89YL]32-E^[/C.RXD[LEI+?<*=C#9X
M!?<@OVP67+7<BI*0#*@@C"(.R['SWK^)_)XVR'M\); 71\=(A_+ V*-NW"9C
MQ],>00JQU BL_G8P@S35).7'4PEUJGMJP^/C%_J'/'@5S ,6,&/I-Y+(]=@9
M."B!)=ZF\H[M/T(94%?S8I:*_!?MR[Z>@^*MD"PKC94'&:'%/_Y1"G%D$/1?
M,0A*@^!<@W9IT#[7H%,:=$X-@E<,NJ5!'KI;Q)X+%V*))R/.]HCKWHJF#W+U
M<VNE%Z%ZH-Q+KJX292<G4RR(0&R)%APVF.,B>S31;0%4%B?4=;D&-&-4L)0D
M6$*"/A"*:4QPBNY5+U"#1PIT%8+$)!77Z!TB%,U)FBI[,7*E\E7?T8U+OZ:%
M7\$K?OD!FC,JUP)%-(&D#G!5D%6DP4NDT\!(#"%NH;;_&PJ\H(/F?WY"5^^N
MT>=F[V:7L+[<AR96>#ZK_3._HO-9P8M?!NW:U2AIY]SV_S-*OO^A^.A6-<5?
M34.C<*;3[(Q^=-Z(#8YA[&ST[?D.G,FOO_@][_>F3-J$A39AD258+:.=*J,=
M$WTR8X^@9NA.Y8/Q9_2TQ502^8RNU*S58^^Z*2\%LILC]0JTF_AMKQ<$(W=W
MK/AYW<+SND7&./ZE2MU*I>XE*NUPNH4F80I*[SB4CM\]D>6?G;K!X$23!E#0
M&9XHT@#J]:H^M4![5: ]8Z!3)M5*HV?P':8K0-_GD#T ;YR=1M*EL],F++0)
MBRS!:NGH5^GHOZ7G;=]F1FW"0INPR!*LEM%!E=&!<8+=4B'Y5J<#<3W#FM)0
M$ 9'\]IKG3P@9L:[7*JN35AD"593=UBI.S2J^TG7#"F*.21$(@D\:]+7S&A[
M*,'/C2^#1L-+1;<)BRS!:J+[WJ%V\(R2?6:;\Y8,,^?2)XQ56FB5%MFBU3-R
M5,WY;VGA*+VQE5>;M- J+;)%J^<U..0U^,_+1XDX7C_\5G#Z%FJ^T<4BVZ1%
MMFAUD0]%KF^LN,Y<17X"&;Z^C)@M+Y;>:BUJBU:7_E"-^N9R]';VT;R 6*H"
MRT38I(56:9$M6CT1AX+7[[ZI!<18?U^<5YNTT"HMLD6KY_50W_OF G\!/-;I
M4R]J*GGPM-6;/6Q/3[=6R[04L&&M%/&\[O!T,;%:OENE1;9HA>#NT19[!GR5
M?]L0*&9;*HO=]NIL]?WD??[5P#UT+SZ^S#%?$2I0"DMEZK7Z:F3PXGM&T9!L
MDV_8/^2;,OGA&G "7'=0UY>,R9>&OD'U56GR-U!+ P04    "  $=:]:4-=>
M &T-  "D>0  &0   'AL+W=O<FMS:&5E=',O<VAE970U.2YX;6RU76UOVS@2
M_BM$%E?< 3E;DN6W-@V0.&TV0+,;U-N]#\%]8"0FYJXL>BDZ:>[7'RDIIJC:
MI+D8%F@;V\-'PX<CYC%'')Z],/YGM2)$H._KHJP^GJR$V+P?#JML1=:X&K -
M*>4GCXROL9 O^=.PVG""\[K1NA@F4309KC$M3\[/ZO?N^/D9VXJ"EN2.HVJ[
M7F/^>DD*]O+Q)#YY>^,K?5H)]<;P_&R#G\B2B&^;.RY?#7<H.5V3LJ*L1)P\
M?CRYB-]?Q4FJ6M0FOU/R4G5^1JHO#XS]J5[<Y!]/(N42*4@F% :6_SV3!2D*
M!24=^:M%/=E=5#7L_OR&_KGNO>S- Z[(@A7_H;E8?3R9G:"</.)M(;ZREY])
MVZ.QPLM84=7_HI?6-CI!V;82;-TVEAZL:=G\C[^W3'0:Q),##9*V07)L@U';
M8-1OD!YHD+8-:JJ'35=J'JZPP.=GG+T@KJPEFOJA)K-N+;M/2S7P2\'EIU2V
M$^>7N*(58H_HCI,-YK@9C#)7KRM2BN8-^;E8$;1@9<4*FF-!<O29EKC,*"[0
M4EH1&0RB0O]&2QF:^;8@JLUR^U#1G&).287^>44$ID7UK[.AD(ZKRP^SULE%
MXV1RP,DX0;>L%*L*?2ISDIL 0]GC7;>3MVXO$BOB%<D&:!2?HB1*TCT.71W?
M?&1Q9[0;A5&-EQ[ 6[#U!I<4HR7-"=_R)YIA&;WH>HMS7. _Y,"<HN7@8J#>
M7 Q^'Z#[6[)^(/R_^\BT7DO-).^K#<[(QY.-&F/^3$[.W_T43Z(/^X@  C-H
M27>TI#7ZZ  M!V/I7EDB*J.NVLM "LD $)C!P'C'P-@:&'>$9^HN?*HY(']M
MJ7A%[*7LWP1-MQNL>8VE9OSG\V@PEW_.AL_=#CG-#%<G.U<G5E<O."=ECG/&
M51BO2>81L59DW_$" C-(F.Y(F(:)V"DD T!@!@.S'0,SP(AML&:=4(Q[P6JS
M,!R<[QR<6QVL8Q/=E(+PLO[MA@N/2+5B^XX3$)A!0QSIW_Q1F%AM<8%(@$(S
M6>CHGQ@P7ELP6\!:34PG$^UD\G?T08'N<$8?:<8\(MA^*>_1 T(SB=&Z*1X%
MBF%0D02%9K*@95)LU2"^,9P>)Q/<=J:[6M/$=E&S8(SG\MM#+15DR"XE(32C
MK.J$MWRA@AFK;QNY3W1;+^T]KD!H)E%:4<630-$-*JB@T$P6M*2*K7K%+[HO
M'6#W\7["INYYW69B=DUKI=@NEF[*7'[%YQ17]6Q^D1'.T&OS<X'7#YSXA+[U
M6MZ##H1F,J-%6CP/%/J@"@T*S5RDT!(ML8H?SXF]!7-.[&X[TUVMI1*'EN(L
M(U4SK]^2[U*D%-0C@.WHOD,'A69RH25;DH0)X 14GT&AF2QH?9;8%[;\YFX'
MV(&YNVWE#GNGG=E)+;\2N_SJZA>_=0\[L/=8AUBI2K2L2\:!(AY4LT&AF2QH
MS9;8E\$\I^R)4W=834PGM:1*["IH22NA$D@J2'_CN*PVC NB7EWB/W MNQ\9
MEU\X?6(9= D+"LTD2 NS9!8HED%%&!2:R8(688E]J<PSEN?N6+:9F)D3K9%&
M=HWTZX;P([Y*_E;@[U*/>.510->YH-!,FK0V&\5A(GH$JLJ@T$P6M"H;V1?2
M_/2( ^R 'FE;V>X#JXG9M4X*T:Z.C/O@E@A<D,HGV&&SAB$6Q$9:D8T")0Y'
MH((,"LUD00NR$6#R\-(!=BC8Q^Y@MYF87=,J:^1(-N9K6DH1$VKF!UT_@T(S
MN=)B;Q0H)SD"5710:"8+6M&-(/.2(W=BTFIB.JD%U\@NN!;+:[1@:^DJ]<I*
MVF&]1RK$HE>J!5T:*"^9@NHU*#23!:W74LB\9 OVP]K&.-)_^@'LU\;LAA9<
MJ5TC'5#G\D6!T6[YV\AKWBQ^]@A]^_6]!SW$<EFJ-5P:*)V9@JHW*#23A<Y3
M7Y#IS!;,-E5;34PGM;A*74E,OI%AG:G'(^N\386N;GMQJYZCK(QAM 4RZ"H8
M%)K)CM9G::#,90JJO*#03!:T\DHA,Y<.L/MD/V'NS*75Q.R:EE.I74XUJ4J]
M=BAE-RY]IFW0=3(H-),,+=O20,G*%%2W0:&93ZIJW38&3%9>.L .1'O;RA;M
M5A.S:UJ,C>UBK'EFL(YYCQBW@_J.+A2:28$6<N- ^<PQJ$"#0C-9T )M#)C/
M7+1@UFBUF9A.:OTTMNLG0YHLOZB(1<>&+.CZ%Q2:R4/GV?E "<DQJ!2#0C-9
MT%)L#)F0;,'<>PB<=J:[6C.-7:G)'Q[/1A.?21=TT0H*S21#JZQQH#3D&%1>
M0:&9+&AY-09,0UXZP ZL8X_=R4NKB;EE1FNFB5WF[(OVJ<_&&= E+R@TDPRM
MLB:!4I034*$%A6:RH(76!#!%N6C!G/.UV\YT5RNBB5T1[8O@>1/!=X.;(Z,8
M=/4*"LTD1*NO2:#<XP14>T&AF2QH[36!W+@X<6<1K2:FDYT=BW9IU IE09]9
MA:[?X?7FP]47G]D7=M]BB,6JB19>DT!IP@FHXH)",UG0BFL"F":\=( =T!H3
M=W+1:F)V3<NHB5WY_,J??+83V-&\AS7$VM14ZZQIH)SB%%1@0:&9+&B!-87,
M*4X/Y ?[TL)M9[JKE=#4KH3ZFQU_S3+YCE0:Z/7O;'RT7\U[*$,L1$VU[)H&
MRA1.0;46%)K)@M9:4\A,X=2=*;2:F$YJ*32U2Z&O7[\L/ 6Q'=%[D$(L0$VU
MRIH&R@5.0>45%)K)0J<P!& N<-&"N>=>IYWIKM9!4[MTN>;;#4.+%2Z%;^R"
M+CU!H9DT:,TT#939FX*J)R@TLZ*'5D\SR&V(LR.W(;KM3'>US)G994[[.,:G
M:D/4<W2DW9?U=QX$M5_)=QBAT$Q>M)Z:!4KAS4"5$Q2:R8)63C/(+8D.L /?
M\&;NQ)_5Q.R:ED,SNQRZQI4<S=U3=2KR99!?K F7$MHGZD%7HJ#03%*T_)H%
MR@+.0$48%)K)@A9A,\@LX,R]+=%J8CJI-=+,KI&NES>W*D#U%[WC0Q9T$0H*
MS>2A4T(K4-IO!JJ]H-!,%K3VFD'N/IRY$WA6$[.6F)9&<[LT^KPM<_5(<]G.
MM?5C<9_D]+O-Q);[E18#76J"0C-YT1IL'BB7-P=57%!H)@M:<<TA<WES]\9!
MJXGII!9$<U<&K[-?ZA?&&:G$VT+QU:<CXA9T10D*S21#2ZAYH.S='%0S0:&9
M+&C--(?,WLW=V3NKB>FDEC1SNZ1IOM1UHM=GK@5=6H)",XG0LFD>*',W!Q5-
M4&@F"UHTS2$W^,W=.3BKB>EDI_:HL_CH5[)!N\1S6VQ[>>PF$3N\]XB%*4#:
MK4 :K 0I< W2($5(HTX5T@@P-7?I0KN/_WMZ/Y)_4_EW?(#!_6F[](>Z=V[#
M7J^33J\=^JC)XJ&E($1*Y9LR<Y2XL^/Y#WN0ZJ51IWQI%*I^:01;P!0*KL=$
MIX1I!)C*NW2AR>#?SYH[!6BWZ?6O4_,T<DBJ;JBC.\[^()FHCHIYV)*F4' ]
M)CI%3:-054TCV+*F4' ])CJ%32/0RJ8.M';2W\_<$?5-K3:]/G8JG$9V6=:J
M]*,G>-@BIE!PO>YWRIA&H>J81K"%3*'@>F76.UK/7LC=-]@=:(<"/79O$+3;
M]/K7K2-_S![!;\N+TUK>.^+<#N8]NE!PO=YWE%P<*+<8 ]>C#U.0OEN1WE[L
MW3O.'0G&0W'NSC#:;7K]ZP@U1['Y;V5.>+7"CT).Y\^D$O7)3Z?H%U=Y:CNN
M_T"'6"*+NU7LXT")Q1BX2'V8*O7=,O7V"O#>(6]'NY\<8,V=E+3;]/K7T6F.
MHO'7OZ.<H4N.*UITBM:0MUI-K$G],/3EMZL+QTT NN0&!M>CIB/OXD"IRABX
M7'V8>O7=@O7V6O#>-X%CF^+T &OSXQZN.L*P=Q9-1\DYJM(WI]&L^L?1J+SG
MAG(JMJH6B&#U:KS])!K813PHN!XQ'0F8!$IZQK"E[\'@>DQTY*"]KKSOS>!
M.W0S).Z$J=VFUS\E\GIO=721HPJ\_/J-VG.:Y(B+%19HA9\)*E@EZM,S)1^4
M$Y3A#16X0)5@V9^GB'S/R$:@(XY.4(D"ST<;7U8T6R%6%J\=7Y+AJ#W0DW+3
MFT&G P7+ZF,^::GN9O1E2RMTQP2KZ !]9AQMMGS#U.-F-93\D!-5" AEK*R$
MG ,$J3O][J=9DD0?FL>))5#].O[0O9*4D/BAH-6JN9IJ]:VDZMKUP:+U%7;/
ML+5T85U7Z[6^VYJ\2M-?^@/F I<XQP-56DY%886BP7C^C[=C3:68E7=!<VW9
M-JL]>T5R *](5D]?N[,^!V]7PI4<#]DDI\\TWTH"WUJMY"<E0Q5]*M5ZGYP(
M$5,U\%2N1W:%RY8547JY[<FC?(L*=?4W+:T<D9?82O_;A1,KXZ>J#Q5I'5"$
MRMZ@$J]EUUOVW]!ZY+_^0-.6XW<_):/X V8'8D&*H/_18K!OFAAV3J&5P_54
MG^:KZ-R60MTVG7=W1P9?UN?D]MY?J*.$][PO;\'1^X6Z3?=^EJK/FE-Q]>6;
M\XMOL?P=)>DOR*-T)1JH'1&\.1&X>2'8ICXC]X$)P=;UCRN"Y2\W92 _?V1,
MO+U0%]@=S'S^?U!+ P04    "  $=:]:9\Q#[HT#   H#0  &0   'AL+W=O
M<FMS:&5E=',O<VAE970V,"YX;6RU5VV/HS80_BL6E:I6NN,U[TV0=A-./:E;
MK7;5]L.J'QR8!/? IK9)]OY]QT"X)"+<WHE^2?!XGL<SC\TP7AZ%_*12 $U>
M\XRKE95J72P<1\4IY%39H@".,SLA<ZIQ*/>.*B30I +EF>.[[L3)*>-6N*QL
MCS)<BE)GC,.C)*K,<RH_WT,FCBO+LTZ&)[9/M3$XX;*@>W@&_4?Q*''DM"P)
MRX$K)CB1L%M9=]XB\EP#J#S^9'!49\_$I+(5XI,9?$Q6EFLB@@QB;2@H_AU@
M#5EFF#".?QM2JUW3 ,^?3^P?JN0QF2U5L!;97RS1Z<J:622!'2TS_22.OT*3
MT-CPQ2)3U2\Y-KZN1>)2:9$W8(P@9[S^IZ^-$&< +[@!\!N ?PV8W  $#2"X
M!HQN $8-8/36D,8-H$K=J7.OA-M03<.E%$<BC3>RF8=*_0J->C%N#LJSECC+
M$*?#>ZJ8(F)''B445-)Z]WABQ@JXK@TXKU,@:\&5R%A"-23D ^.4QXQFY!F]
M  ^/5N0]><:CG)09&,P3GH<#Y9I$KW%*^1[($WHJ\M,&-&69^GGI:,S!1.+$
M3;SK.E[_1KR>3QX$UZDB$4\@N21P,/E6 ?^DP-KO9=Q ;)/ >T=\UQ]U!+1Y
M.SSH@$?]\ ?ZF7A^A1[W)!.TVQE4=,$-NK>H__(;@LA'W#+U=]<&U"N,NE<P
MA6NA"AK#RBK,$9$'L,(??_ F[B]=X@U)%@U$=J'LJ%5VU,<>KDLI\8@3.(F)
M[PITR5?38.DT/*9.'T+?M<?>TCF<"]/AYDWLV?S2+>H-ZCM3'K<ICWM3OCN
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M)ZHG^UEX]75WH;-F0G:G*+(-;R:=-Y/PG]_-%!7&#OWOBI>N0@I0,W_AHZU
M*F'J6Y&VM[U4.JFO4KKI]8W4!54S)C3B,+6AR=Z!-3%57_+4#2-+?[%RZP\M
M_YH#S4"Y"79\*J59--P"[57;^ ]02P,$%     @ !'6O6KL#/@IO P  ;@L
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MJS^G"X$#F=)D+1E.<8SO#.0)YT%5R1VY8YPKPI2J("/S'=( ^8SA</>HJ<8
MK>L$UE3:M&Z[2N_NS0,%R)6=W!2&KTI=MZ[6V@R'R6!JYXEC>SJ8IEUV?W!7
MSWX_Z.M)]#V5J(M"(988RKM-L8:RGN[JC19K.XW,A<;9QBYS'(A!&@=\OA1"
M/V],@';$'O\/4$L#!!0    (  1UKUJ4H.&5>P(  +D%   9    >&PO=V]R
M:W-H965T<R]S:&5E=#8S+GAM;(U4;4_;,!#^*Z> $$A3\]I0((U$@6G[ $+
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M7&ASBVY9F]F*TCJ8\TH(O3%L@F%:Y[\ 4$L#!!0    (  1UKUK1C+4V&@,
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M\4#S-!3!E"Q2<4U7WZ!LR%%\(4UY\8E69:VAH7#!!<U*L%20)?GZ2!Y*(VH
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M]D&4 D[A JVD=.]VK1]7^C:Y[&8T2N,PBB?^[M0+AUP04(K'K=P98-@"AH.
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MB9Y#IC/7_(@#LK1DIYRP)V*M?OX)^LXON@2-!%9+UZ1*U\2$OKK%<O0! 5B
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MN2WG])J2' K6"/NDMA^AJV?L^#(EC/^2;9<;4I(UQJJJ Z."BLMV9*^=#P-
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MP!(WE;KBFV_0Z;$%YKR2]A]MVMC#R$%Y(Q6G'5A70 EKG_B^\V$+X+\$"#I
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MT!= /4DH+832*)3&H#0.I0DH3:)HIJ1K3S*P;^AKGY5 K4@H+0Q.=[>]E)5
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MH01V%#,/KV5!ES!U]$23(#;@S'[^"4?>+S:) X%U!/N-8+\/??8^U;.:YDM
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MJH'0NLI;"X3' Q;IH+YG*+3N5W1K?$BOO?B!(JT!]S\7@U%,#MVJ+2PD1]]
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MOC0#I7F@-!^4%H#20BA:W3#[RIRI+LW]<N6^Y)^6[DW7/AY30$MVH#0?E!:
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M6P+&DP]7$;/]:/8.FC:,P\8@#5<P:]IFL#Z [K?&X,GQ$S;^'XJ_4$L#!!0
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M/<NM*]7^=YJNX;FG"F^X)AQJI RN,LR9ZIJ(;F+DVI75I318I-VPP;X+E#7
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MY?>WNSX*=AO5\7S;:>Y3VWI^,;4T=RKZBPHZ;9W;'G3?ITJK6Z3+;1OXQD[
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MW:18@K([('0++3;M!+P4&N?I]K+$0Q5(8X#W5T+HEX5Y0'],&_\/4$L#!!0
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M?[\KR^;EE^X%?/LW+L[^#U!+ P04    "  $=:]:'\+F<O &  !+-   &0
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MH1\AVN\C+7$!#_2MT:Y%8JPX<5OQSP^/MS)SJM"-,'90@*()*+0N>\;K$WP
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M:J% .V$TL; OZ.?I8IF%_)CP0T#G+N8D5+(SYC$$F[J@23 $$BH,!.Z'$ZQ
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M'_^H=#@ ^/X; +\"^)<"@@H07 H(*T!X*:!7 6SH;AF[%2[!&H^'4NR0--;
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M.S$\?K(<A\N%%AL[[RV$ANG17J[A"X)(8P#G2R'T?F%N4'^3C/\#4$L#!!0
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M.B"7I)&+S"](9(E.B"0"0F1"<2N2& @1:F<L]YE'306T4C1:'4PM*&2Y3<#
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M5_5J$,#?K]NV?_@PG.#Q^QW._P]02P,$%     @ !'6O6I\<'\ S"   %&,
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M?OU+'&>',T6!XQ=A+/X!4$L#!!0    (  1UKUJQ#FV1!0T  %;:   :
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M<)!MNB"LD=!)G=!)9T(?B@Y_2KQH399QLJ8)V2=Q5@UQ_30]T#5YYT=$B8/
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MH")!9?Z@*D%U_B!K5$8#2&JP!FAME6L+\-HJV!8@ME6R+<!LJVA;@-I6V;8
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M^OV?RZ^+[?W^B75_FS$^_@502P,$%     @ !'6O6J% UB-M @  _SL  !,
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M>*B[\34_6?[W>_,34$L! A0#%     @ !'6O6D;'34B5    S0   !
M         ( !     &1O8U!R;W!S+V%P<"YX;6Q02P$"% ,4    "  $=:]:
MB >\0_,    K @  $0              @ '#    9&]C4')O<',O8V]R92YX
M;6Q02P$"% ,4    "  $=:]:F5R<(Q &  "<)P  $P              @ 'E
M 0  >&PO=&AE;64O=&AE;64Q+GAM;%!+ 0(4 Q0    (  1UKUI:HG8]C@<
M *,F   8              " @28(  !X;"]W;W)K<VAE971S+W-H965T,2YX
M;6Q02P$"% ,4    "  $=:]:3Q)<5^ $   &#   &               @('J
M#P  >&PO=V]R:W-H965T<R]S:&5E=#(N>&UL4$L! A0#%     @ !'6O6AG(
MU#2L!P  N"$  !@              ("! !4  'AL+W=O<FMS:&5E=',O<VAE
M970S+GAM;%!+ 0(4 Q0    (  1UKUJ4O1J)(@<  /P?   8
M  " @>(<  !X;"]W;W)K<VAE971S+W-H965T-"YX;6Q02P$"% ,4    "  $
M=:]:PS;.\5$%  !6&@  &               @($Z)   >&PO=V]R:W-H965T
M<R]S:&5E=#4N>&UL4$L! A0#%     @ !'6O6M[R>N.9"   %R8  !@
M         ("!P2D  'AL+W=O<FMS:&5E=',O<VAE970V+GAM;%!+ 0(4 Q0
M   (  1UKUI +'QM 0,  (4&   8              " @9 R  !X;"]W;W)K
M<VAE971S+W-H965T-RYX;6Q02P$"% ,4    "  $=:]:T/>2:/T%  !O#0
M&               @(''-0  >&PO=V]R:W-H965T<R]S:&5E=#@N>&UL4$L!
M A0#%     @ !'6O6CMX0NY "   YA4  !@              ("!^CL  'AL
M+W=O<FMS:&5E=',O<VAE970Y+GAM;%!+ 0(4 Q0    (  1UKUINC'!UZR<
M #R&   9              " @7!$  !X;"]W;W)K<VAE971S+W-H965T,3 N
M>&UL4$L! A0#%     @ !'6O6GCK7V>V!   P H  !D              ("!
MDFP  'AL+W=O<FMS:&5E=',O<VAE970Q,2YX;6Q02P$"% ,4    "  $=:]:
M\988T=@"  !X!@  &0              @(%_<0  >&PO=V]R:W-H965T<R]S
M:&5E=#$R+GAM;%!+ 0(4 Q0    (  1UKUK;X#X+Z@8  )8/   9
M      " @8YT  !X;"]W;W)K<VAE971S+W-H965T,3,N>&UL4$L! A0#%
M  @ !'6O6M5O+NU: @  -04  !D              ("!KWL  'AL+W=O<FMS
M:&5E=',O<VAE970Q-"YX;6Q02P$"% ,4    "  $=:]:+<3!%?<$  "?"@
M&0              @(% ?@  >&PO=V]R:W-H965T<R]S:&5E=#$U+GAM;%!+
M 0(4 Q0    (  1UKUIXA3HG*04  -4,   9              " @6Z#  !X
M;"]W;W)K<VAE971S+W-H965T,38N>&UL4$L! A0#%     @ !'6O6DC2T?N@
M @  ]04  !D              ("!SH@  'AL+W=O<FMS:&5E=',O<VAE970Q
M-RYX;6Q02P$"% ,4    "  $=:]:Q64[:A4%  #$#   &0
M@(&EBP  >&PO=V]R:W-H965T<R]S:&5E=#$X+GAM;%!+ 0(4 Q0    (  1U
MKUK0@SH'.P,  .X&   9              " @?&0  !X;"]W;W)K<VAE971S
M+W-H965T,3DN>&UL4$L! A0#%     @ !'6O6BM9X*YW @  X04  !D
M         ("!8Y0  'AL+W=O<FMS:&5E=',O<VAE970R,"YX;6Q02P$"% ,4
M    "  $=:]:/O [#3$-   9(@  &0              @($1EP  >&PO=V]R
M:W-H965T<R]S:&5E=#(Q+GAM;%!+ 0(4 Q0    (  1UKUK-3&1CWP<  $,1
M   9              " @7FD  !X;"]W;W)K<VAE971S+W-H965T,C(N>&UL
M4$L! A0#%     @ !'6O6A3'&Z'+!0  ZPP  !D              ("!CZP
M 'AL+W=O<FMS:&5E=',O<VAE970R,RYX;6Q02P$"% ,4    "  $=:]:O[*B
M'\T#  "["   &0              @(&1L@  >&PO=V]R:W-H965T<R]S:&5E
M=#(T+GAM;%!+ 0(4 Q0    (  1UKUJB?2R\! ,  'P'   9
M  " @96V  !X;"]W;W)K<VAE971S+W-H965T,C4N>&UL4$L! A0#%     @
M!'6O6M%1@5;\!P  ;10  !D              ("!T+D  'AL+W=O<FMS:&5E
M=',O<VAE970R-BYX;6Q02P$"% ,4    "  $=:]:((,D7_,#  "$"   &0
M            @($#P@  >&PO=V]R:W-H965T<R]S:&5E=#(W+GAM;%!+ 0(4
M Q0    (  1UKUH5VP;+D0,  +4'   9              " @2W&  !X;"]W
M;W)K<VAE971S+W-H965T,C@N>&UL4$L! A0#%     @ !'6O6K9]$L#&!
M+ H  !D              ("!]<D  'AL+W=O<FMS:&5E=',O<VAE970R.2YX
M;6Q02P$"% ,4    "  $=:]:%QV!XF<)  ">%0  &0              @('R
MS@  >&PO=V]R:W-H965T<R]S:&5E=#,P+GAM;%!+ 0(4 Q0    (  1UKUII
M+'X+VQ0  *@V   9              " @9#8  !X;"]W;W)K<VAE971S+W-H
M965T,S$N>&UL4$L! A0#%     @ !'6O6C>1WR'E!@  "Q   !D
M     ("!HNT  'AL+W=O<FMS:&5E=',O<VAE970S,BYX;6Q02P$"% ,4
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M+GAM;%!+ 0(4 Q0    (  1UKUI)!J)\\",  %U_   9              "
M@:H0 0!X;"]W;W)K<VAE971S+W-H965T,S<N>&UL4$L! A0#%     @ !'6O
M6O)(9=RN!P  O!8  !D              ("!T30! 'AL+W=O<FMS:&5E=',O
M<VAE970S."YX;6Q02P$"% ,4    "  $=:]:B:3HXMP"  !$!@  &0
M        @(&V/ $ >&PO=V]R:W-H965T<R]S:&5E=#,Y+GAM;%!+ 0(4 Q0
M   (  1UKUK'N;>J; ,  +$'   9              " @<D_ 0!X;"]W;W)K
M<VAE971S+W-H965T-# N>&UL4$L! A0#%     @ !'6O6I"#$C5A @  -04
M !D              ("!;$,! 'AL+W=O<FMS:&5E=',O<VAE970T,2YX;6Q0
M2P$"% ,4    "  $=:]:!T%L3%@#   !!P  &0              @($$1@$
M>&PO=V]R:W-H965T<R]S:&5E=#0R+GAM;%!+ 0(4 Q0    (  1UKUH&?'.4
MD@0  *4,   9              " @9-) 0!X;"]W;W)K<VAE971S+W-H965T
M-#,N>&UL4$L! A0#%     @ !'6O6F0B+AU= @  : 4  !D
M ("!7$X! 'AL+W=O<FMS:&5E=',O<VAE970T-"YX;6Q02P$"% ,4    "  $
M=:]:0!K!-<X$  !)#   &0              @('P4 $ >&PO=V]R:W-H965T
M<R]S:&5E=#0U+GAM;%!+ 0(4 Q0    (  1UKUK X"-V=P(  +T%   9
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M970U,"YX;6Q02P$"% ,4    "  $=:]:S#.?# (#  !K!P  &0
M    @('6:P$ >&PO=V]R:W-H965T<R]S:&5E=#4Q+GAM;%!+ 0(4 Q0    (
M  1UKUJSMK("G@8  ( 1   9              " @0]O 0!X;"]W;W)K<VAE
M971S+W-H965T-3(N>&UL4$L! A0#%     @ !'6O6JF@A]3^ P  :0@  !D
M             ("!Y'4! 'AL+W=O<FMS:&5E=',O<VAE970U,RYX;6Q02P$"
M% ,4    "  $=:]::X:A09H#  "I!P  &0              @($9>@$ >&PO
M=V]R:W-H965T<R]S:&5E=#4T+GAM;%!+ 0(4 Q0    (  1UKUI=WI<E]0,
M -4(   9              " @>I] 0!X;"]W;W)K<VAE971S+W-H965T-34N
M>&UL4$L! A0#%     @ !'6O6B39$1'>!P  =A(  !D              ("!
M%H(! 'AL+W=O<FMS:&5E=',O<VAE970U-BYX;6Q02P$"% ,4    "  $=:]:
M=Z@[GQ$"  "C!   &0              @($KB@$ >&PO=V]R:W-H965T<R]S
M:&5E=#4W+GAM;%!+ 0(4 Q0    (  1UKUK>,PHB.@0  &$:   9
M      " @7., 0!X;"]W;W)K<VAE971S+W-H965T-3@N>&UL4$L! A0#%
M  @ !'6O6E#77@!M#0  I'D  !D              ("!Y) ! 'AL+W=O<FMS
M:&5E=',O<VAE970U.2YX;6Q02P$"% ,4    "  $=:]:9\Q#[HT#   H#0
M&0              @(&(G@$ >&PO=V]R:W-H965T<R]S:&5E=#8P+GAM;%!+
M 0(4 Q0    (  1UKUIJAD+ G@,  '83   9              " @4RB 0!X
M;"]W;W)K<VAE971S+W-H965T-C$N>&UL4$L! A0#%     @ !'6O6KL#/@IO
M P  ;@L  !D              ("!(:8! 'AL+W=O<FMS:&5E=',O<VAE970V
M,BYX;6Q02P$"% ,4    "  $=:]:E*#AE7L"  "Y!0  &0
M@(''J0$ >&PO=V]R:W-H965T<R]S:&5E=#8S+GAM;%!+ 0(4 Q0    (  1U
MKUK1C+4V&@,  %8-   9              " @7FL 0!X;"]W;W)K<VAE971S
M+W-H965T-C0N>&UL4$L! A0#%     @ !'6O6F59S_ I P  &@D  !D
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M=#8Y+GAM;%!+ 0(4 Q0    (  1UKUKWI[;O!P8  (HD   9
M  " @?V_ 0!X;"]W;W)K<VAE971S+W-H965T-S N>&UL4$L! A0#%     @
M!'6O6F/\N\X4!0  51L  !D              ("!.\8! 'AL+W=O<FMS:&5E
M=',O<VAE970W,2YX;6Q02P$"% ,4    "  $=:]:PT9;"T@$  !L&P  &0
M            @(&&RP$ >&PO=V]R:W-H965T<R]S:&5E=#<R+GAM;%!+ 0(4
M Q0    (  1UKUI[0[YU/@(  &D%   9              " @070 0!X;"]W
M;W)K<VAE971S+W-H965T-S,N>&UL4$L! A0#%     @ !'6O6EC ![<U P
M7PX  !D              ("!>M(! 'AL+W=O<FMS:&5E=',O<VAE970W-"YX
M;6Q02P$"% ,4    "  $=:]:4+@M V4*  "^7P  &0              @('F
MU0$ >&PO=V]R:W-H965T<R]S:&5E=#<U+GAM;%!+ 0(4 Q0    (  1UKUHZ
MDG&F+@0  .D1   9              " @8+@ 0!X;"]W;W)K<VAE971S+W-H
M965T-S8N>&UL4$L! A0#%     @ !'6O6OC*J@N. @  % @  !D
M     ("!Y^0! 'AL+W=O<FMS:&5E=',O<VAE970W-RYX;6Q02P$"% ,4
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M+GAM;%!+ 0(4 Q0    (  1UKUH%3K[!Q0(  'D(   9              "
M@4_^ 0!X;"]W;W)K<VAE971S+W-H965T.#(N>&UL4$L! A0#%     @ !'6O
M6B5Y7ET]!   S0X  !D              ("!2P$" 'AL+W=O<FMS:&5E=',O
M<VAE970X,RYX;6Q02P$"% ,4    "  $=:]:LWLB7A@$  #H%0  &0
M        @(&_!0( >&PO=V]R:W-H965T<R]S:&5E=#@T+GAM;%!+ 0(4 Q0
M   (  1UKUJ)SJH;C ,  /T.   9              " @0X* @!X;"]W;W)K
M<VAE971S+W-H965T.#4N>&UL4$L! A0#%     @ !'6O6EI:Y [@!   A@\
M !D              ("!T0T" 'AL+W=O<FMS:&5E=',O<VAE970X-BYX;6Q0
M2P$"% ,4    "  $=:]:/!"_$9D$  !V'0  &0              @('H$@(
M>&PO=V]R:W-H965T<R]S:&5E=#@W+GAM;%!+ 0(4 Q0    (  1UKUH.];C6
M'00  ( 3   9              " @;@7 @!X;"]W;W)K<VAE971S+W-H965T
M.#@N>&UL4$L! A0#%     @ !'6O6IY_@\[?!   Z2$  !D
M ("!#!P" 'AL+W=O<FMS:&5E=',O<VAE970X.2YX;6Q02P$"% ,4    "  $
M=:]:MPJFKAH#  #1"P  &0              @($B(0( >&PO=V]R:W-H965T
M<R]S:&5E=#DP+GAM;%!+ 0(4 Q0    (  1UKUJAR3A7S (  (@'   9
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M970Y-2YX;6Q02P$"% ,4    "  $=:]:J3FBRO$#  "R#0  &0
M    @(&T-0( >&PO=V]R:W-H965T<R]S:&5E=#DV+GAM;%!+ 0(4 Q0    (
M  1UKUK(Q<6TM P  'UQ   9              " @=PY @!X;"]W;W)K<VAE
M971S+W-H965T.3<N>&UL4$L! A0#%     @ !'6O6A_"YG+P!@  2S0  !D
M             ("!QT8" 'AL+W=O<FMS:&5E=',O<VAE970Y."YX;6Q02P$"
M% ,4    "  $=:]:!17(,Y@$  "T$@  &0              @('N30( >&PO
M=V]R:W-H965T<R]S:&5E=#DY+GAM;%!+ 0(4 Q0    (  1UKUI)P9$Y[ $
M  8$   :              " @;U2 @!X;"]W;W)K<VAE971S+W-H965T,3 P
M+GAM;%!+ 0(4 Q0    (  1UKUILM)R<A@,  )\,   :              "
M@>%4 @!X;"]W;W)K<VAE971S+W-H965T,3 Q+GAM;%!+ 0(4 Q0    (  1U
MKUH"Z8FEIP(  /$&   :              " @9]8 @!X;"]W;W)K<VAE971S
M+W-H965T,3 R+GAM;%!+ 0(4 Q0    (  1UKUI$9.1-\0X  .MA   :
M          " @7Y; @!X;"]W;W)K<VAE971S+W-H965T,3 S+GAM;%!+ 0(4
M Q0    (  1UKUJ?'!_ ,P@  !1C   :              " @:=J @!X;"]W
M;W)K<VAE971S+W-H965T,3 T+GAM;%!+ 0(4 Q0    (  1UKUJQ#FV1!0T
M %;:   :              " @1)S @!X;"]W;W)K<VAE971S+W-H965T,3 U
M+GAM;%!+ 0(4 Q0    (  1UKUHG)R13?08  $9&   :              "
M@4^  @!X;"]W;W)K<VAE971S+W-H965T,3 V+GAM;%!+ 0(4 Q0    (  1U
MKUI0Y/"M2P,  ,(4   -              "  02' @!X;"]S='EL97,N>&UL
M4$L! A0#%     @ !'6O6I>*NQS     $P(   L              ( !>HH"
M %]R96QS+RYR96QS4$L! A0#%     @ !'6O6B0H-[)(!P  ;D4   \
M         ( !8XL" 'AL+W=O<FMB;V]K+GAM;%!+ 0(4 Q0    (  1UKUKC
M#:S'_P(  $4^   :              "  =B2 @!X;"]?<F5L<R]W;W)K8F]O
M:RYX;6PN<F5L<U!+ 0(4 Q0    (  1UKUJA0-8C;0(  /\[   3
M      "  0^6 @!;0V]N=&5N=%]4>7!E<UTN>&UL4$L%!@    !R '( 7!\
' *V8 @    $!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>125
<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>126
<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>128
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.25.1</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>546</ContextCount>
  <ElementCount>432</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>true</FootnotesReported>
  <SegmentCount>180</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>8</UnitCount>
  <MyReports>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>995100 - Document - Cover</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://xbrl.sec.gov/dei/role/document/Cover</Role>
      <ShortName>Cover</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>1</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R2.htm</HtmlFileName>
      <LongName>995300 - Document - Audit Information</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://xbrl.sec.gov/dei/role/document/AuditInformation</Role>
      <ShortName>Audit Information</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>2</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R3.htm</HtmlFileName>
      <LongName>995301 - Statement - Consolidated Statements of Financial Position</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet</Role>
      <ShortName>Consolidated Statements of Financial Position</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>3</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R4.htm</HtmlFileName>
      <LongName>995302 - Statement - Consolidated Statements of Comprehensive Income</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome</Role>
      <ShortName>Consolidated Statements of Comprehensive Income</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>4</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R5.htm</HtmlFileName>
      <LongName>995303 - Statement - Consolidated Statements of Changes in Stockholders' Equity</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ShareholdersEquityType2or3</Role>
      <ShortName>Consolidated Statements of Changes in Stockholders' Equity</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>5</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R6.htm</HtmlFileName>
      <LongName>995304 - Statement - Consolidated Statements of Cash Flows</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ConsolidatedCashFlow</Role>
      <ShortName>Consolidated Statements of Cash Flows</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>6</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R7.htm</HtmlFileName>
      <LongName>995305 - Disclosure - Nature of Business</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/NatureofBusiness</Role>
      <ShortName>Nature of Business</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>7</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R8.htm</HtmlFileName>
      <LongName>995306 - Disclosure - Significant Events</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/SignificantEvents</Role>
      <ShortName>Significant Events</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>8</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R9.htm</HtmlFileName>
      <LongName>995307 - Disclosure - Application of New and Amended Standards and Interpretations and Standards Not in Force Yet</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.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>9</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R10.htm</HtmlFileName>
      <LongName>995308 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatements</Role>
      <ShortName>Basis of Preparation and Presentation of the Consolidated Financial Statements</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>10</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R11.htm</HtmlFileName>
      <LongName>995309 - Disclosure - Critical Accounting Judgments and Key Sources of Estimates</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/CriticalAccountingJudgmentsandKeySourcesofEstimates</Role>
      <ShortName>Critical Accounting Judgments and Key Sources of Estimates</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>11</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R12.htm</HtmlFileName>
      <LongName>995310 - Disclosure - Cash and Cash Equivalents and Other Investments</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestments</Role>
      <ShortName>Cash and Cash Equivalents and Other Investments</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>12</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R13.htm</HtmlFileName>
      <LongName>995311 - Disclosure - Trade Receivables ??? Net</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/TradeReceivablesNet</Role>
      <ShortName>Trade Receivables ??? Net</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>13</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R14.htm</HtmlFileName>
      <LongName>995312 - Disclosure - Recoverable Taxes</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/RecoverableTaxes</Role>
      <ShortName>Recoverable Taxes</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>14</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R15.htm</HtmlFileName>
      <LongName>995313 - Disclosure - Inventories</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/Inventories</Role>
      <ShortName>Inventories</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>15</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R16.htm</HtmlFileName>
      <LongName>995314 - Disclosure - Property, Plant and Equipment</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/PropertyPlantandEquipment</Role>
      <ShortName>Property, Plant and Equipment</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>16</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R17.htm</HtmlFileName>
      <LongName>995315 - Disclosure - Investments in Financial Instruments</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/InvestmentsinFinancialInstruments</Role>
      <ShortName>Investments in Financial Instruments</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>17</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R18.htm</HtmlFileName>
      <LongName>995316 - Disclosure - Intangible and Other Long-Term Assets</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssets</Role>
      <ShortName>Intangible and Other Long-Term Assets</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>18</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R19.htm</HtmlFileName>
      <LongName>995317 - Disclosure - Short-Term Debt</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ShortTermDebt</Role>
      <ShortName>Short-Term Debt</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>19</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R20.htm</HtmlFileName>
      <LongName>995318 - Disclosure - Accounts Payable Trade and Other Accrued Liabilities</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilities</Role>
      <ShortName>Accounts Payable Trade and Other Accrued Liabilities</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>20</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R21.htm</HtmlFileName>
      <LongName>995319 - Disclosure - Employee Benefits</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/EmployeeBenefits</Role>
      <ShortName>Employee Benefits</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>21</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R22.htm</HtmlFileName>
      <LongName>995320 - Disclosure - Income Taxes</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/IncomeTaxes</Role>
      <ShortName>Income Taxes</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>22</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R23.htm</HtmlFileName>
      <LongName>995321 - Disclosure - Stockholders' Equity</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/StockholdersEquity</Role>
      <ShortName>Stockholders' Equity</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>23</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R24.htm</HtmlFileName>
      <LongName>995322 - Disclosure - Non-Controlling Interest</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/NonControllingInterest</Role>
      <ShortName>Non-Controlling Interest</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>24</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R25.htm</HtmlFileName>
      <LongName>995323 - Disclosure - Other Comprehensive Income (Loss)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/OtherComprehensiveIncomeLoss</Role>
      <ShortName>Other Comprehensive Income (Loss)</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>25</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R26.htm</HtmlFileName>
      <LongName>995324 - Disclosure - Transactions and Balances with Related Parties</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedParties</Role>
      <ShortName>Transactions and Balances with Related Parties</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>26</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R27.htm</HtmlFileName>
      <LongName>995325 - Disclosure - Cost of Sales and Expenses by their Nature</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/CostofSalesandExpensesbytheirNature</Role>
      <ShortName>Cost of Sales and Expenses by their Nature</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>27</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R28.htm</HtmlFileName>
      <LongName>995326 - Disclosure - Other Income (Expenses), Net</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/OtherIncomeExpensesNet</Role>
      <ShortName>Other Income (Expenses), Net</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>28</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R29.htm</HtmlFileName>
      <LongName>995327 - Disclosure - Financial Instruments</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/FinancialInstruments</Role>
      <ShortName>Financial Instruments</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>29</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R30.htm</HtmlFileName>
      <LongName>995328 - Disclosure - Financial Information by Segments</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/FinancialInformationbySegments</Role>
      <ShortName>Financial Information by Segments</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>30</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R31.htm</HtmlFileName>
      <LongName>995329 - Disclosure - Contingencies</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/Contingencies</Role>
      <ShortName>Contingencies</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>31</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R32.htm</HtmlFileName>
      <LongName>995330 - Disclosure - Commitments</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/Commitments</Role>
      <ShortName>Commitments</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>32</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R33.htm</HtmlFileName>
      <LongName>995331 - Disclosure - Subsequent Events</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/SubsequentEvents</Role>
      <ShortName>Subsequent Events</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>33</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R34.htm</HtmlFileName>
      <LongName>995332 - Disclosure - Consolidated Financial Statements Issuance</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ConsolidatedFinancialStatementsIssuance</Role>
      <ShortName>Consolidated Financial Statements Issuance</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>34</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R35.htm</HtmlFileName>
      <LongName>995447 - Disclosure - Insider Trading Policies and Procedures</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://xbrl.sec.gov/ecd/role/InsiderTradingPoliciesProc</Role>
      <ShortName>Insider Trading Policies and Procedures</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>35</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R36.htm</HtmlFileName>
      <LongName>995550 - Disclosure - Cybersecurity Risk Management and Strategy Disclosure</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure</Role>
      <ShortName>Cybersecurity Risk Management and Strategy Disclosure</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>36</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R37.htm</HtmlFileName>
      <LongName>996000 - Disclosure - Accounting Policies, by Policy (Policies)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy</Role>
      <ShortName>Accounting Policies, by Policy (Policies)</ShortName>
      <MenuCategory>Policies</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/CriticalAccountingJudgmentsandKeySourcesofEstimates</ParentRole>
      <Position>37</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R38.htm</HtmlFileName>
      <LongName>996001 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables</Role>
      <ShortName>Basis of Preparation and Presentation of the Consolidated Financial Statements (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatements</ParentRole>
      <Position>38</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R39.htm</HtmlFileName>
      <LongName>996002 - Disclosure - Cash and Cash Equivalents and Other Investments (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestmentsTables</Role>
      <ShortName>Cash and Cash Equivalents and Other Investments (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestments</ParentRole>
      <Position>39</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R40.htm</HtmlFileName>
      <LongName>996003 - Disclosure - Trade Receivables ??? Net (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/TradeReceivablesNetTables</Role>
      <ShortName>Trade Receivables ??? Net (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/TradeReceivablesNet</ParentRole>
      <Position>40</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R41.htm</HtmlFileName>
      <LongName>996004 - Disclosure - Recoverable Taxes (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/RecoverableTaxesTables</Role>
      <ShortName>Recoverable Taxes (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/RecoverableTaxes</ParentRole>
      <Position>41</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R42.htm</HtmlFileName>
      <LongName>996005 - Disclosure - Inventories (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/InventoriesTables</Role>
      <ShortName>Inventories (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/Inventories</ParentRole>
      <Position>42</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R43.htm</HtmlFileName>
      <LongName>996006 - Disclosure - Property, Plant and Equipment (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/PropertyPlantandEquipmentTables</Role>
      <ShortName>Property, Plant and Equipment (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/PropertyPlantandEquipment</ParentRole>
      <Position>43</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R44.htm</HtmlFileName>
      <LongName>996007 - Disclosure - Investments in Financial Instruments (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/InvestmentsinFinancialInstrumentsTables</Role>
      <ShortName>Investments in Financial Instruments (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/InvestmentsinFinancialInstruments</ParentRole>
      <Position>44</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R45.htm</HtmlFileName>
      <LongName>996008 - Disclosure - Intangible and Other Long-Term Assets (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssetsTables</Role>
      <ShortName>Intangible and Other Long-Term Assets (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssets</ParentRole>
      <Position>45</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R46.htm</HtmlFileName>
      <LongName>996009 - Disclosure - Accounts Payable Trade and Other Accrued Liabilities (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilitiesTables</Role>
      <ShortName>Accounts Payable Trade and Other Accrued Liabilities (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilities</ParentRole>
      <Position>46</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R47.htm</HtmlFileName>
      <LongName>996010 - Disclosure - Employee Benefits (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/EmployeeBenefitsTables</Role>
      <ShortName>Employee Benefits (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/EmployeeBenefits</ParentRole>
      <Position>47</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R48.htm</HtmlFileName>
      <LongName>996011 - Disclosure - Income Taxes (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/IncomeTaxesTables</Role>
      <ShortName>Income Taxes (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/IncomeTaxes</ParentRole>
      <Position>48</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R49.htm</HtmlFileName>
      <LongName>996012 - Disclosure - Stockholders' Equity (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/StockholdersEquityTables</Role>
      <ShortName>Stockholders' Equity (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/StockholdersEquity</ParentRole>
      <Position>49</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R50.htm</HtmlFileName>
      <LongName>996013 - Disclosure - Non-Controlling Interest (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/NonControllingInterestTables</Role>
      <ShortName>Non-Controlling Interest (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/NonControllingInterest</ParentRole>
      <Position>50</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R51.htm</HtmlFileName>
      <LongName>996014 - Disclosure - Other Comprehensive Income (Loss) (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/OtherComprehensiveIncomeLossTables</Role>
      <ShortName>Other Comprehensive Income (Loss) (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/OtherComprehensiveIncomeLoss</ParentRole>
      <Position>51</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R52.htm</HtmlFileName>
      <LongName>996015 - Disclosure - Transactions and Balances with Related Parties (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesTables</Role>
      <ShortName>Transactions and Balances with Related Parties (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedParties</ParentRole>
      <Position>52</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R53.htm</HtmlFileName>
      <LongName>996016 - Disclosure - Cost of Sales and Expenses by their Nature (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/CostofSalesandExpensesbytheirNatureTables</Role>
      <ShortName>Cost of Sales and Expenses by their Nature (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/CostofSalesandExpensesbytheirNature</ParentRole>
      <Position>53</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R54.htm</HtmlFileName>
      <LongName>996017 - Disclosure - Other Income (Expenses), Net (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/OtherIncomeExpensesNetTables</Role>
      <ShortName>Other Income (Expenses), Net (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/OtherIncomeExpensesNet</ParentRole>
      <Position>54</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R55.htm</HtmlFileName>
      <LongName>996018 - Disclosure - Financial Instruments (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/FinancialInstrumentsTables</Role>
      <ShortName>Financial Instruments (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/FinancialInstruments</ParentRole>
      <Position>55</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R56.htm</HtmlFileName>
      <LongName>996019 - Disclosure - Financial Information by Segments (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/FinancialInformationbySegmentsTables</Role>
      <ShortName>Financial Information by Segments (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/FinancialInformationbySegments</ParentRole>
      <Position>56</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R57.htm</HtmlFileName>
      <LongName>996020 - Disclosure - Nature of Business (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/NatureofBusinessDetails</Role>
      <ShortName>Nature of Business (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/NatureofBusiness</ParentRole>
      <Position>57</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R58.htm</HtmlFileName>
      <LongName>996021 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails</Role>
      <ShortName>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables</ParentRole>
      <Position>58</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R59.htm</HtmlFileName>
      <LongName>996022 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements - Schedule of Subsidiaries (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable</Role>
      <ShortName>Basis of Preparation and Presentation of the Consolidated Financial Statements - Schedule of Subsidiaries (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>59</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R60.htm</HtmlFileName>
      <LongName>996023 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements - Schedule of Relevant Exchange Rates (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofRelevantExchangeRatesTable</Role>
      <ShortName>Basis of Preparation and Presentation of the Consolidated Financial Statements - Schedule of Relevant Exchange Rates (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>60</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R61.htm</HtmlFileName>
      <LongName>996024 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements - Schedule of Estimated Useful Lives of Assets (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofEstimatedUsefulLivesofAssetsTable</Role>
      <ShortName>Basis of Preparation and Presentation of the Consolidated Financial Statements - Schedule of Estimated Useful Lives of Assets (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>61</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R62.htm</HtmlFileName>
      <LongName>996025 - Disclosure - Cash and Cash Equivalents and Other Investments - Schedule of Cash and Cash Equivalents (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofCashandCashEquivalentsTable</Role>
      <ShortName>Cash and Cash Equivalents and Other Investments - Schedule of Cash and Cash Equivalents (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>62</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R63.htm</HtmlFileName>
      <LongName>996026 - Disclosure - Trade Receivables ??? Net (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/TradeReceivablesNetDetails</Role>
      <ShortName>Trade Receivables ??? Net (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/TradeReceivablesNetTables</ParentRole>
      <Position>63</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R64.htm</HtmlFileName>
      <LongName>996027 - Disclosure - Trade Receivables ??? Net - Schedule of Age of Net Receivables that are Past Due (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofAgeofNetReceivablesthatarePastDueTable</Role>
      <ShortName>Trade Receivables ??? Net - Schedule of Age of Net Receivables that are Past Due (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>64</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R65.htm</HtmlFileName>
      <LongName>996028 - Disclosure - Trade Receivables ??? Net - Schedule of Allowance for Doubtful Accounts (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofAllowanceforDoubtfulAccountsTable</Role>
      <ShortName>Trade Receivables ??? Net - Schedule of Allowance for Doubtful Accounts (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>65</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R66.htm</HtmlFileName>
      <LongName>996029 - Disclosure - Recoverable Taxes - Schedule of Recoverable Taxes (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofRecoverableTaxesTable</Role>
      <ShortName>Recoverable Taxes - Schedule of Recoverable Taxes (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>66</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R67.htm</HtmlFileName>
      <LongName>996030 - Disclosure - Inventories (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/InventoriesDetails</Role>
      <ShortName>Inventories (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/InventoriesTables</ParentRole>
      <Position>67</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R68.htm</HtmlFileName>
      <LongName>996031 - Disclosure - Inventories - Schedule of Current Inventory and Non-Current Inventory (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable</Role>
      <ShortName>Inventories - Schedule of Current Inventory and Non-Current Inventory (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>68</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R69.htm</HtmlFileName>
      <LongName>996032 - Disclosure - Property, Plant and Equipment (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/PropertyPlantandEquipmentDetails</Role>
      <ShortName>Property, Plant and Equipment (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/PropertyPlantandEquipmentTables</ParentRole>
      <Position>69</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R70.htm</HtmlFileName>
      <LongName>996033 - Disclosure - Property, Plant and Equipment - Schedule of Cost of Investment Property, Plant and Equipment (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofCostofInvestmentPropertyPlantandEquipmentTable</Role>
      <ShortName>Property, Plant and Equipment - Schedule of Cost of Investment Property, Plant and Equipment (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>70</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R71.htm</HtmlFileName>
      <LongName>996034 - Disclosure - Property, Plant and Equipment - Schedule of Accumulated Depreciation of Property, Plant and Equipment (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentTable</Role>
      <ShortName>Property, Plant and Equipment - Schedule of Accumulated Depreciation of Property, Plant and Equipment (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>71</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R72.htm</HtmlFileName>
      <LongName>996035 - Disclosure - Property, Plant and Equipment - Schedule of Net Book Value of Property, Plant and Equipment (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofNetBookValueofPropertyPlantandEquipmentTable</Role>
      <ShortName>Property, Plant and Equipment - Schedule of Net Book Value of Property, Plant and Equipment (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>72</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R73.htm</HtmlFileName>
      <LongName>996036 - Disclosure - Investments in Financial Instruments - Schedule of Investments in Financial Instruments (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofInvestmentsinFinancialInstrumentsTable</Role>
      <ShortName>Investments in Financial Instruments - Schedule of Investments in Financial Instruments (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>73</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R74.htm</HtmlFileName>
      <LongName>996037 - Disclosure - Intangible and Other Long-Term Assets (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails</Role>
      <ShortName>Intangible and Other Long-Term Assets (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssetsTables</ParentRole>
      <Position>74</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R75.htm</HtmlFileName>
      <LongName>996038 - Disclosure - Intangible and Other Long-Term Assets - Schedule of Balances (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofBalancesTable</Role>
      <ShortName>Intangible and Other Long-Term Assets - Schedule of Balances (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>75</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R76.htm</HtmlFileName>
      <LongName>996039 - Disclosure - Intangible and Other Long-Term Assets - Schedule of Reconciliation Between the Opening and Closing Balances (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofReconciliationBetweentheOpeningandClosingBalancesTable</Role>
      <ShortName>Intangible and Other Long-Term Assets - Schedule of Reconciliation Between the Opening and Closing Balances (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>76</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R77.htm</HtmlFileName>
      <LongName>996040 - Disclosure - Short-Term Debt (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ShortTermDebtDetails</Role>
      <ShortName>Short-Term Debt (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/ShortTermDebt</ParentRole>
      <Position>77</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R78.htm</HtmlFileName>
      <LongName>996041 - Disclosure - Accounts Payable Trade and Other Accrued Liabilities - Schedule of Accounts Payable Trade and Other Accrued Liabilities (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofAccountsPayableTradeandOtherAccruedLiabilitiesTable</Role>
      <ShortName>Accounts Payable Trade and Other Accrued Liabilities - Schedule of Accounts Payable Trade and Other Accrued Liabilities (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>78</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R79.htm</HtmlFileName>
      <LongName>996042 - Disclosure - Employee Benefits (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/EmployeeBenefitsDetails</Role>
      <ShortName>Employee Benefits (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/EmployeeBenefitsTables</ParentRole>
      <Position>79</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R80.htm</HtmlFileName>
      <LongName>996043 - Disclosure - Employee Benefits - Schedule of Employee Benefits Liability (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofEmployeeBenefitsLiabilityTable</Role>
      <ShortName>Employee Benefits - Schedule of Employee Benefits Liability (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>80</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R81.htm</HtmlFileName>
      <LongName>996044 - Disclosure - Employee Benefits - Schedule of Net Cost for the Period Booked in Profit and loss (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofNetCostforthePeriodBookedinProfitandlossTable</Role>
      <ShortName>Employee Benefits - Schedule of Net Cost for the Period Booked in Profit and loss (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>81</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R82.htm</HtmlFileName>
      <LongName>996045 - Disclosure - Employee Benefits - Schedule of Main Actuarial Hypothesis Used in the Actuarial Computations (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofMainActuarialHypothesisUsedintheActuarialComputationsTable</Role>
      <ShortName>Employee Benefits - Schedule of Main Actuarial Hypothesis Used in the Actuarial Computations (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>82</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R83.htm</HtmlFileName>
      <LongName>996046 - Disclosure - Employee Benefits - Schedule of DBO Amount Recorded in the Balance Sheet (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable</Role>
      <ShortName>Employee Benefits - Schedule of DBO Amount Recorded in the Balance Sheet (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>83</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R84.htm</HtmlFileName>
      <LongName>996047 - Disclosure - Income Taxes (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/IncomeTaxesDetails</Role>
      <ShortName>Income Taxes (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/IncomeTaxesTables</ParentRole>
      <Position>84</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R85.htm</HtmlFileName>
      <LongName>996048 - Disclosure - Income Taxes - Schedule of Income Tax Charged (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofIncomeTaxChargedTable</Role>
      <ShortName>Income Taxes - Schedule of Income Tax Charged (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>85</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R86.htm</HtmlFileName>
      <LongName>996049 - Disclosure - Income Taxes - Schedule of Income Tax Expense (Benefit) (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofIncomeTaxExpenseBenefitTable</Role>
      <ShortName>Income Taxes - Schedule of Income Tax Expense (Benefit) (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>86</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R87.htm</HtmlFileName>
      <LongName>996050 - Disclosure - Income Taxes - Schedule of Tax Losses Pending of Amortize (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofTaxLossesPendingofAmortizeTable</Role>
      <ShortName>Income Taxes - Schedule of Tax Losses Pending of Amortize (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>87</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R88.htm</HtmlFileName>
      <LongName>996051 - Disclosure - Income Taxes - Schedule of Deferred Income Tax Liability (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable</Role>
      <ShortName>Income Taxes - Schedule of Deferred Income Tax Liability (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>88</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R89.htm</HtmlFileName>
      <LongName>996052 - Disclosure - Stockholders' Equity (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/StockholdersEquityDetails</Role>
      <ShortName>Stockholders' Equity (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/StockholdersEquityTables</ParentRole>
      <Position>89</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R90.htm</HtmlFileName>
      <LongName>996053 - Disclosure - Stockholders' Equity - Schedule of Common Stock (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofCommonStockTable</Role>
      <ShortName>Stockholders' Equity - Schedule of Common Stock (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>90</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R91.htm</HtmlFileName>
      <LongName>996054 - Disclosure - Stockholders' Equity - Schedule of Reconciliation of the Number of Shares Outstanding (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofReconciliationoftheNumberofSharesOutstandingTable</Role>
      <ShortName>Stockholders' Equity - Schedule of Reconciliation of the Number of Shares Outstanding (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>91</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R92.htm</HtmlFileName>
      <LongName>996055 - Disclosure - Non-Controlling Interest (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/NonControllingInterestDetails</Role>
      <ShortName>Non-Controlling Interest (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/NonControllingInterestTables</ParentRole>
      <Position>92</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R93.htm</HtmlFileName>
      <LongName>996056 - Disclosure - Non-Controlling Interest - Schedule of Controlling and Non-Controlling Interest (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofControllingandNonControllingInterestTable</Role>
      <ShortName>Non-Controlling Interest - Schedule of Controlling and Non-Controlling Interest (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>93</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R94.htm</HtmlFileName>
      <LongName>996057 - Disclosure - Other Comprehensive Income (Loss) - Schedule of Other Comprehensive Income (Loss) (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofOtherComprehensiveIncomeLossTable</Role>
      <ShortName>Other Comprehensive Income (Loss) - Schedule of Other Comprehensive Income (Loss) (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/OtherComprehensiveIncomeLossTables</ParentRole>
      <Position>94</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R95.htm</HtmlFileName>
      <LongName>996058 - Disclosure - Transactions and Balances with Related Parties (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails</Role>
      <ShortName>Transactions and Balances with Related Parties (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesTables</ParentRole>
      <Position>95</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R96.htm</HtmlFileName>
      <LongName>996059 - Disclosure - Transactions and Balances with Related Parties - Schedule of Transactions with Related Parties (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofTransactionswithRelatedPartiesTable</Role>
      <ShortName>Transactions and Balances with Related Parties - Schedule of Transactions with Related Parties (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>96</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R97.htm</HtmlFileName>
      <LongName>996060 - Disclosure - Transactions and Balances with Related Parties - Schedule of Balances Receivable from and Payable to Related Parties (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable</Role>
      <ShortName>Transactions and Balances with Related Parties - Schedule of Balances Receivable from and Payable to Related Parties (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>97</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R98.htm</HtmlFileName>
      <LongName>996061 - Disclosure - Cost of Sales and Expenses by their Nature - Schedule of Cost of Sales and Administration Expenses (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable</Role>
      <ShortName>Cost of Sales and Expenses by their Nature - Schedule of Cost of Sales and Administration Expenses (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>98</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R99.htm</HtmlFileName>
      <LongName>996062 - Disclosure - Other Income (Expenses), Net - Schedule of Other Income (Expenses), Net (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable</Role>
      <ShortName>Other Income (Expenses), Net - Schedule of Other Income (Expenses), Net (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/OtherIncomeExpensesNetTables</ParentRole>
      <Position>99</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R100.htm</HtmlFileName>
      <LongName>996063 - Disclosure - Financial Instruments (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/FinancialInstrumentsDetails</Role>
      <ShortName>Financial Instruments (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/FinancialInstrumentsTables</ParentRole>
      <Position>100</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R101.htm</HtmlFileName>
      <LongName>996064 - Disclosure - Financial Instruments - Schedule of Book Value of Monetary Assets and Monetary Liabilities Denominated in Foreign Currency (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofBookValueofMonetaryAssetsandMonetaryLiabilitiesDenominatedinForeignCurrencyTable</Role>
      <ShortName>Financial Instruments - Schedule of Book Value of Monetary Assets and Monetary Liabilities Denominated in Foreign Currency (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>101</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R102.htm</HtmlFileName>
      <LongName>996065 - Disclosure - Financial Instruments - Schedule of Additional Bank Lines of Credit that Company has Disposal to Reduce Liquidity Risk (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofAdditionalBankLinesofCreditthatCompanyhasDisposaltoReduceLiquidityRiskTable</Role>
      <ShortName>Financial Instruments - Schedule of Additional Bank Lines of Credit that Company has Disposal to Reduce Liquidity Risk (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>102</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R103.htm</HtmlFileName>
      <LongName>996066 - Disclosure - Financial Information by Segments - Schedule of Financial Information by Segments (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable</Role>
      <ShortName>Financial Information by Segments - Schedule of Financial Information by Segments (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>103</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R104.htm</HtmlFileName>
      <LongName>996067 - Disclosure - Contingencies (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/ContingenciesDetails</Role>
      <ShortName>Contingencies (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/Contingencies</ParentRole>
      <Position>104</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R105.htm</HtmlFileName>
      <LongName>996068 - Disclosure - Commitments (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/CommitmentsDetails</Role>
      <ShortName>Commitments (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/Commitments</ParentRole>
      <Position>105</Position>
    </Report>
    <Report instance="ea0241763-20f_grupo.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R106.htm</HtmlFileName>
      <LongName>996069 - Disclosure - Subsequent Events (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gsimec.com.mx/role/SubsequentEventsDetails</Role>
      <ShortName>Subsequent Events (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gsimec.com.mx/role/SubsequentEvents</ParentRole>
      <Position>106</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" isDefinitelyFs="true" isIfrs="true" isUsgaap="true" original="ea0241763-20f_grupo.htm">ea0241763-20f_grupo.htm</File>
    <File>simecb-20241231.xsd</File>
    <File>simecb-20241231_cal.xml</File>
    <File>simecb-20241231_def.xml</File>
    <File>simecb-20241231_lab.xml</File>
    <File>simecb-20241231_pre.xml</File>
  </InputFiles>
  <SupplementalFiles>
    <File>image_001.jpg</File>
  </SupplementalFiles>
  <BaseTaxonomies>
    <BaseTaxonomy items="10">http://xbrl.sec.gov/cyd/2024</BaseTaxonomy>
    <BaseTaxonomy items="49">http://xbrl.sec.gov/dei/2024</BaseTaxonomy>
    <BaseTaxonomy items="1">http://xbrl.sec.gov/ecd/2024</BaseTaxonomy>
    <BaseTaxonomy items="1215">https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>true</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>131
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "version": "2.2",
 "instance": {
  "ea0241763-20f_grupo.htm": {
   "nsprefix": "simecb",
   "nsuri": "http://www.gsimec.com.mx/20241231",
   "dts": {
    "inline": {
     "local": [
      "ea0241763-20f_grupo.htm"
     ]
    },
    "schema": {
     "local": [
      "simecb-20241231.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/lrr/role/negated-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/reference-2009-12-16.xsd",
      "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd",
      "https://www.xbrl.org/dtr/type/2022-03-31/types.xsd",
      "https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd",
      "https://xbrl.fasb.org/srt/2024/elts/srt-roles-2024.xsd",
      "https://xbrl.fasb.org/srt/2024/elts/srt-types-2024.xsd",
      "https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd",
      "https://xbrl.fasb.org/us-gaap/2024/elts/us-roles-2024.xsd",
      "https://xbrl.fasb.org/us-gaap/2024/elts/us-types-2024.xsd",
      "https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/dimensions/rol_full_ifrs-dim_2024-03-27.xsd",
      "https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd",
      "https://xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "https://xbrl.sec.gov/country/2024/country-2024.xsd",
      "https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd",
      "https://xbrl.sec.gov/cyd/2024/cyd-af-2024.xsd",
      "https://xbrl.sec.gov/dei/2024/dei-2024.xsd",
      "https://xbrl.sec.gov/dei/2024/dei-2024_def.xsd",
      "https://xbrl.sec.gov/dei/2024/dei-2024_lab.xsd",
      "https://xbrl.sec.gov/dei/2024/dei-2024_pre.xsd",
      "https://xbrl.sec.gov/dei/2024/dei-sub-2024.xsd",
      "https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd",
      "https://xbrl.sec.gov/ecd/2024/ecd-sub-2024.xsd",
      "https://xbrl.sec.gov/sic/2024/sic-2024.xsd",
      "https://xbrl.sec.gov/stpr/2024/stpr-2024.xsd"
     ]
    },
    "calculationLink": {
     "local": [
      "simecb-20241231_cal.xml"
     ]
    },
    "definitionLink": {
     "local": [
      "simecb-20241231_def.xml"
     ],
     "remote": [
      "https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/dimensions/dim_full_ifrs_2024-03-27_role-995000.xml"
     ]
    },
    "labelLink": {
     "local": [
      "simecb-20241231_lab.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "simecb-20241231_pre.xml"
     ]
    }
   },
   "keyStandard": 302,
   "keyCustom": 130,
   "axisStandard": 23,
   "axisCustom": 0,
   "memberStandard": 34,
   "memberCustom": 142,
   "hidden": {
    "total": 20,
    "http://xbrl.sec.gov/dei/2024": 7,
    "http://www.gsimec.com.mx/20241231": 3,
    "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full": 10
   },
   "contextCount": 546,
   "entityCount": 1,
   "segmentCount": 180,
   "elementCount": 1020,
   "unitCount": 8,
   "baseTaxonomies": {
    "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full": 1215,
    "http://xbrl.sec.gov/dei/2024": 49,
    "http://xbrl.sec.gov/cyd/2024": 10,
    "http://xbrl.sec.gov/ecd/2024": 1
   },
   "report": {
    "R1": {
     "role": "http://xbrl.sec.gov/dei/role/document/Cover",
     "longName": "995100 - Document - Cover",
     "shortName": "Cover",
     "isDefault": "true",
     "groupType": "document",
     "subGroupType": "",
     "menuCat": "Cover",
     "order": "1",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "dei:DocumentType",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "b",
       "p",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "dei:DocumentType",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "b",
       "p",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R2": {
     "role": "http://xbrl.sec.gov/dei/role/document/AuditInformation",
     "longName": "995300 - Document - Audit Information",
     "shortName": "Audit Information",
     "isDefault": "false",
     "groupType": "document",
     "subGroupType": "",
     "menuCat": "Cover",
     "order": "2",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "dei:AuditorName",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "dei:AuditorName",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R3": {
     "role": "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet",
     "longName": "995301 - Statement - Consolidated Statements of Financial Position",
     "shortName": "Consolidated Statements of Financial Position",
     "isDefault": "false",
     "groupType": "statement",
     "subGroupType": "",
     "menuCat": "Statements",
     "order": "3",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:CashAndCashEquivalents",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:CurrentTradeReceivables",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "unique": true
     }
    },
    "R4": {
     "role": "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome",
     "longName": "995302 - Statement - Consolidated Statements of Comprehensive Income",
     "shortName": "Consolidated Statements of Comprehensive Income",
     "isDefault": "false",
     "groupType": "statement",
     "subGroupType": "",
     "menuCat": "Statements",
     "order": "4",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:Revenue",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "unique": true
     }
    },
    "R5": {
     "role": "http://www.gsimec.com.mx/role/ShareholdersEquityType2or3",
     "longName": "995303 - Statement - Consolidated Statements of Changes in Stockholders' Equity",
     "shortName": "Consolidated Statements of Changes in Stockholders' Equity",
     "isDefault": "false",
     "groupType": "statement",
     "subGroupType": "",
     "menuCat": "Statements",
     "order": "5",
     "firstAnchor": {
      "contextRef": "c8",
      "name": "ifrs-full:Equity",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c8",
      "name": "ifrs-full:Equity",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R6": {
     "role": "http://www.gsimec.com.mx/role/ConsolidatedCashFlow",
     "longName": "995304 - Statement - Consolidated Statements of Cash Flows",
     "shortName": "Consolidated Statements of Cash Flows",
     "isDefault": "false",
     "groupType": "statement",
     "subGroupType": "",
     "menuCat": "Statements",
     "order": "6",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:ProfitLoss",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "unique": true
     }
    },
    "R7": {
     "role": "http://www.gsimec.com.mx/role/NatureofBusiness",
     "longName": "995305 - Disclosure - Nature of Business",
     "shortName": "Nature of Business",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "7",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "simecb:DisclosureOfNatureOfBusinessExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "simecb:DisclosureOfNatureOfBusinessExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R8": {
     "role": "http://www.gsimec.com.mx/role/SignificantEvents",
     "longName": "995306 - Disclosure - Significant Events",
     "shortName": "Significant Events",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "8",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R9": {
     "role": "http://www.gsimec.com.mx/role/ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotinForceYet",
     "longName": "995307 - Disclosure - Application of New and Amended Standards and Interpretations and Standards Not in Force Yet",
     "shortName": "Application of New and Amended Standards and Interpretations and Standards Not in Force Yet",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "9",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R10": {
     "role": "http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatements",
     "longName": "995308 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements",
     "shortName": "Basis of Preparation and Presentation of the Consolidated Financial Statements",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "10",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R11": {
     "role": "http://www.gsimec.com.mx/role/CriticalAccountingJudgmentsandKeySourcesofEstimates",
     "longName": "995309 - Disclosure - Critical Accounting Judgments and Key Sources of Estimates",
     "shortName": "Critical Accounting Judgments and Key Sources of Estimates",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "11",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R12": {
     "role": "http://www.gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestments",
     "longName": "995310 - Disclosure - Cash and Cash Equivalents and Other Investments",
     "shortName": "Cash and Cash Equivalents and Other Investments",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "12",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R13": {
     "role": "http://www.gsimec.com.mx/role/TradeReceivablesNet",
     "longName": "995311 - Disclosure - Trade Receivables \u2013 Net",
     "shortName": "Trade Receivables \u2013 Net",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "13",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R14": {
     "role": "http://www.gsimec.com.mx/role/RecoverableTaxes",
     "longName": "995312 - Disclosure - Recoverable Taxes",
     "shortName": "Recoverable Taxes",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "14",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "simecb:DisclosureOfRecoverableTaxesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "simecb:DisclosureOfRecoverableTaxesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R15": {
     "role": "http://www.gsimec.com.mx/role/Inventories",
     "longName": "995313 - Disclosure - Inventories",
     "shortName": "Inventories",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "15",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfInventoriesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfInventoriesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R16": {
     "role": "http://www.gsimec.com.mx/role/PropertyPlantandEquipment",
     "longName": "995314 - Disclosure - Property, Plant and Equipment",
     "shortName": "Property, Plant and Equipment",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "16",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R17": {
     "role": "http://www.gsimec.com.mx/role/InvestmentsinFinancialInstruments",
     "longName": "995315 - Disclosure - Investments in Financial Instruments",
     "shortName": "Investments in Financial Instruments",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "17",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R18": {
     "role": "http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssets",
     "longName": "995316 - Disclosure - Intangible and Other Long-Term Assets",
     "shortName": "Intangible and Other Long-Term Assets",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "18",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R19": {
     "role": "http://www.gsimec.com.mx/role/ShortTermDebt",
     "longName": "995317 - Disclosure - Short-Term Debt",
     "shortName": "Short-Term Debt",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "19",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfBorrowingsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfBorrowingsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R20": {
     "role": "http://www.gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilities",
     "longName": "995318 - Disclosure - Accounts Payable Trade and Other Accrued Liabilities",
     "shortName": "Accounts Payable Trade and Other Accrued Liabilities",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "20",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R21": {
     "role": "http://www.gsimec.com.mx/role/EmployeeBenefits",
     "longName": "995319 - Disclosure - Employee Benefits",
     "shortName": "Employee Benefits",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "21",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R22": {
     "role": "http://www.gsimec.com.mx/role/IncomeTaxes",
     "longName": "995320 - Disclosure - Income Taxes",
     "shortName": "Income Taxes",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "22",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R23": {
     "role": "http://www.gsimec.com.mx/role/StockholdersEquity",
     "longName": "995321 - Disclosure - Stockholders' Equity",
     "shortName": "Stockholders' Equity",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "23",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R24": {
     "role": "http://www.gsimec.com.mx/role/NonControllingInterest",
     "longName": "995322 - Disclosure - Non-Controlling Interest",
     "shortName": "Non-Controlling Interest",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "24",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R25": {
     "role": "http://www.gsimec.com.mx/role/OtherComprehensiveIncomeLoss",
     "longName": "995323 - Disclosure - Other Comprehensive Income (Loss)",
     "shortName": "Other Comprehensive Income (Loss)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "25",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R26": {
     "role": "http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedParties",
     "longName": "995324 - Disclosure - Transactions and Balances with Related Parties",
     "shortName": "Transactions and Balances with Related Parties",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "26",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R27": {
     "role": "http://www.gsimec.com.mx/role/CostofSalesandExpensesbytheirNature",
     "longName": "995325 - Disclosure - Cost of Sales and Expenses by their Nature",
     "shortName": "Cost of Sales and Expenses by their Nature",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "27",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R28": {
     "role": "http://www.gsimec.com.mx/role/OtherIncomeExpensesNet",
     "longName": "995326 - Disclosure - Other Income (Expenses), Net",
     "shortName": "Other Income (Expenses), Net",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "28",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R29": {
     "role": "http://www.gsimec.com.mx/role/FinancialInstruments",
     "longName": "995327 - Disclosure - Financial Instruments",
     "shortName": "Financial Instruments",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "29",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R30": {
     "role": "http://www.gsimec.com.mx/role/FinancialInformationbySegments",
     "longName": "995328 - Disclosure - Financial Information by Segments",
     "shortName": "Financial Information by Segments",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "30",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R31": {
     "role": "http://www.gsimec.com.mx/role/Contingencies",
     "longName": "995329 - Disclosure - Contingencies",
     "shortName": "Contingencies",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "31",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R32": {
     "role": "http://www.gsimec.com.mx/role/Commitments",
     "longName": "995330 - Disclosure - Commitments",
     "shortName": "Commitments",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "32",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfCommitmentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfCommitmentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R33": {
     "role": "http://www.gsimec.com.mx/role/SubsequentEvents",
     "longName": "995331 - Disclosure - Subsequent Events",
     "shortName": "Subsequent Events",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "33",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R34": {
     "role": "http://www.gsimec.com.mx/role/ConsolidatedFinancialStatementsIssuance",
     "longName": "995332 - Disclosure - Consolidated Financial Statements Issuance",
     "shortName": "Consolidated Financial Statements Issuance",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "34",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R35": {
     "role": "http://xbrl.sec.gov/ecd/role/InsiderTradingPoliciesProc",
     "longName": "995447 - Disclosure - Insider Trading Policies and Procedures",
     "shortName": "Insider Trading Policies and Procedures",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "35",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ecd:InsiderTrdPoliciesProcAdoptedFlag",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ecd:InsiderTrdPoliciesProcAdoptedFlag",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R36": {
     "role": "http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure",
     "longName": "995550 - Disclosure - Cybersecurity Risk Management and Strategy Disclosure",
     "shortName": "Cybersecurity Risk Management and Strategy Disclosure",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "36",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "cyd:CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "cyd:CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R37": {
     "role": "http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy",
     "longName": "996000 - Disclosure - Accounting Policies, by Policy (Policies)",
     "shortName": "Accounting Policies, by Policy (Policies)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "policies",
     "menuCat": "Policies",
     "order": "37",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "simecb:DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "simecb:DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R38": {
     "role": "http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables",
     "longName": "996001 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements (Tables)",
     "shortName": "Basis of Preparation and Presentation of the Consolidated Financial Statements (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "38",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R39": {
     "role": "http://www.gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestmentsTables",
     "longName": "996002 - Disclosure - Cash and Cash Equivalents and Other Investments (Tables)",
     "shortName": "Cash and Cash Equivalents and Other Investments (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "39",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "simecb:DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "simecb:DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R40": {
     "role": "http://www.gsimec.com.mx/role/TradeReceivablesNetTables",
     "longName": "996003 - Disclosure - Trade Receivables \u2013 Net (Tables)",
     "shortName": "Trade Receivables \u2013 Net (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "40",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "simecb:DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "simecb:DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R41": {
     "role": "http://www.gsimec.com.mx/role/RecoverableTaxesTables",
     "longName": "996004 - Disclosure - Recoverable Taxes (Tables)",
     "shortName": "Recoverable Taxes (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "41",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "simecb:DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "simecb:DisclosureOfRecoverableTaxesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "simecb:DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "simecb:DisclosureOfRecoverableTaxesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R42": {
     "role": "http://www.gsimec.com.mx/role/InventoriesTables",
     "longName": "996005 - Disclosure - Inventories (Tables)",
     "shortName": "Inventories (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "42",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "simecb:DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfInventoriesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "simecb:DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfInventoriesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R43": {
     "role": "http://www.gsimec.com.mx/role/PropertyPlantandEquipmentTables",
     "longName": "996006 - Disclosure - Property, Plant and Equipment (Tables)",
     "shortName": "Property, Plant and Equipment (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "43",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R44": {
     "role": "http://www.gsimec.com.mx/role/InvestmentsinFinancialInstrumentsTables",
     "longName": "996007 - Disclosure - Investments in Financial Instruments (Tables)",
     "shortName": "Investments in Financial Instruments (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "44",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R45": {
     "role": "http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssetsTables",
     "longName": "996008 - Disclosure - Intangible and Other Long-Term Assets (Tables)",
     "shortName": "Intangible and Other Long-Term Assets (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "45",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R46": {
     "role": "http://www.gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilitiesTables",
     "longName": "996009 - Disclosure - Accounts Payable Trade and Other Accrued Liabilities (Tables)",
     "shortName": "Accounts Payable Trade and Other Accrued Liabilities (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "46",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "simecb:DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "simecb:DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R47": {
     "role": "http://www.gsimec.com.mx/role/EmployeeBenefitsTables",
     "longName": "996010 - Disclosure - Employee Benefits (Tables)",
     "shortName": "Employee Benefits (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "47",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R48": {
     "role": "http://www.gsimec.com.mx/role/IncomeTaxesTables",
     "longName": "996011 - Disclosure - Income Taxes (Tables)",
     "shortName": "Income Taxes (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "48",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "simecb:ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfIncomeTaxExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "simecb:ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfIncomeTaxExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R49": {
     "role": "http://www.gsimec.com.mx/role/StockholdersEquityTables",
     "longName": "996012 - Disclosure - Stockholders' Equity (Tables)",
     "shortName": "Stockholders' Equity (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "49",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R50": {
     "role": "http://www.gsimec.com.mx/role/NonControllingInterestTables",
     "longName": "996013 - Disclosure - Non-Controlling Interest (Tables)",
     "shortName": "Non-Controlling Interest (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "50",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "simecb:DisclosureOfControllingAndNoncontrollingInterestExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "simecb:DisclosureOfControllingAndNoncontrollingInterestExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R51": {
     "role": "http://www.gsimec.com.mx/role/OtherComprehensiveIncomeLossTables",
     "longName": "996014 - Disclosure - Other Comprehensive Income (Loss) (Tables)",
     "shortName": "Other Comprehensive Income (Loss) (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "51",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "simecb:DisclosureOfOtherComprehensiveIncomeLossExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "simecb:DisclosureOfOtherComprehensiveIncomeLossExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R52": {
     "role": "http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesTables",
     "longName": "996015 - Disclosure - Transactions and Balances with Related Parties (Tables)",
     "shortName": "Transactions and Balances with Related Parties (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "52",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfRelatedPartyExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfRelatedPartyExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R53": {
     "role": "http://www.gsimec.com.mx/role/CostofSalesandExpensesbytheirNatureTables",
     "longName": "996016 - Disclosure - Cost of Sales and Expenses by their Nature (Tables)",
     "shortName": "Cost of Sales and Expenses by their Nature (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "53",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfCostOfSalesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfCostOfSalesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R54": {
     "role": "http://www.gsimec.com.mx/role/OtherIncomeExpensesNetTables",
     "longName": "996017 - Disclosure - Other Income (Expenses), Net (Tables)",
     "shortName": "Other Income (Expenses), Net (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "54",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfExpensesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfExpensesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R55": {
     "role": "http://www.gsimec.com.mx/role/FinancialInstrumentsTables",
     "longName": "996018 - Disclosure - Financial Instruments (Tables)",
     "shortName": "Financial Instruments (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "55",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "simecb:ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "simecb:ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R56": {
     "role": "http://www.gsimec.com.mx/role/FinancialInformationbySegmentsTables",
     "longName": "996019 - Disclosure - Financial Information by Segments (Tables)",
     "shortName": "Financial Information by Segments (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "56",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfOperatingSegmentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfOperatingSegmentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R57": {
     "role": "http://www.gsimec.com.mx/role/NatureofBusinessDetails",
     "longName": "996020 - Disclosure - Nature of Business (Details)",
     "shortName": "Nature of Business (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "57",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "simecb:StockExchangeTerm",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "simecb:DisclosureOfNatureOfBusinessExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "simecb:StockExchangeTerm",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "simecb:DisclosureOfNatureOfBusinessExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R58": {
     "role": "http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails",
     "longName": "996021 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements (Details)",
     "shortName": "Basis of Preparation and Presentation of the Consolidated Financial Statements (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "58",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "simecb:QuantityOfInventories",
      "unitRef": "Tons",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "p",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c5",
      "name": "simecb:QuantityOfInventories",
      "unitRef": "Tons",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "p",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "unique": true
     }
    },
    "R59": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable",
     "longName": "996022 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements - Schedule of Subsidiaries (Details)",
     "shortName": "Basis of Preparation and Presentation of the Consolidated Financial Statements - Schedule of Subsidiaries (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "59",
     "firstAnchor": {
      "contextRef": "c56",
      "name": "ifrs-full:ProportionOfOwnershipInterestInSubsidiary",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "4",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c56",
      "name": "ifrs-full:ProportionOfOwnershipInterestInSubsidiary",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "4",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R60": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofRelevantExchangeRatesTable",
     "longName": "996023 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements - Schedule of Relevant Exchange Rates (Details)",
     "shortName": "Basis of Preparation and Presentation of the Consolidated Financial Statements - Schedule of Relevant Exchange Rates (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "60",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:ClosingForeignExchangeRate",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "2",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:ClosingForeignExchangeRate",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "2",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R61": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofEstimatedUsefulLivesofAssetsTable",
     "longName": "996024 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements - Schedule of Estimated Useful Lives of Assets (Details)",
     "shortName": "Basis of Preparation and Presentation of the Consolidated Financial Statements - Schedule of Estimated Useful Lives of Assets (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "61",
     "firstAnchor": {
      "contextRef": "c137",
      "name": "ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "simecb:DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c137",
      "name": "ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "simecb:DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R62": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofCashandCashEquivalentsTable",
     "longName": "996025 - Disclosure - Cash and Cash Equivalents and Other Investments - Schedule of Cash and Cash Equivalents (Details)",
     "shortName": "Cash and Cash Equivalents and Other Investments - Schedule of Cash and Cash Equivalents (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "62",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:Cash",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory",
       "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:Cash",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory",
       "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R63": {
     "role": "http://www.gsimec.com.mx/role/TradeReceivablesNetDetails",
     "longName": "996026 - Disclosure - Trade Receivables \u2013 Net (Details)",
     "shortName": "Trade Receivables \u2013 Net (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "63",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "simecb:CustomerPortfolioValue",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "simecb:CustomerPortfolioValue",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R64": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofAgeofNetReceivablesthatarePastDueTable",
     "longName": "996027 - Disclosure - Trade Receivables \u2013 Net - Schedule of Age of Net Receivables that are Past Due (Details)",
     "shortName": "Trade Receivables \u2013 Net - Schedule of Age of Net Receivables that are Past Due (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "64",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:FinancialAssets",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory",
       "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:FinancialAssets",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory",
       "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R65": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofAllowanceforDoubtfulAccountsTable",
     "longName": "996028 - Disclosure - Trade Receivables \u2013 Net - Schedule of Allowance for Doubtful Accounts (Details)",
     "shortName": "Trade Receivables \u2013 Net - Schedule of Allowance for Doubtful Accounts (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "65",
     "firstAnchor": {
      "contextRef": "c5",
      "name": "simecb:AllowanceAccountForCreditLossesofFinancialAssets",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c28",
      "name": "simecb:AllowanceAccountForCreditLossesofFinancialAssets",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "unique": true
     }
    },
    "R66": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofRecoverableTaxesTable",
     "longName": "996029 - Disclosure - Recoverable Taxes - Schedule of Recoverable Taxes (Details)",
     "shortName": "Recoverable Taxes - Schedule of Recoverable Taxes (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "66",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:ValueAddedTaxReceivables",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory",
       "simecb:DisclosureOfRecoverableTaxesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:ValueAddedTaxReceivables",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory",
       "simecb:DisclosureOfRecoverableTaxesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R67": {
     "role": "http://www.gsimec.com.mx/role/InventoriesDetails",
     "longName": "996030 - Disclosure - Inventories (Details)",
     "shortName": "Inventories (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "67",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "simecb:CokeInventories",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ifrs-full:DisclosureOfInventoriesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c150",
      "name": "ifrs-full:Inventories",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-1",
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "unique": true
     }
    },
    "R68": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable",
     "longName": "996031 - Disclosure - Inventories - Schedule of Current Inventory and Non-Current Inventory (Details)",
     "shortName": "Inventories - Schedule of Current Inventory and Non-Current Inventory (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "68",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:FinishedGoods",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory",
       "ifrs-full:DisclosureOfInventoriesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:FinishedGoods",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory",
       "ifrs-full:DisclosureOfInventoriesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R69": {
     "role": "http://www.gsimec.com.mx/role/PropertyPlantandEquipmentDetails",
     "longName": "996032 - Disclosure - Property, Plant and Equipment (Details)",
     "shortName": "Property, Plant and Equipment (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "69",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DepreciationExpense",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "p",
       "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DepreciationExpense",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "p",
       "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R70": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofCostofInvestmentPropertyPlantandEquipmentTable",
     "longName": "996033 - Disclosure - Property, Plant and Equipment - Schedule of Cost of Investment Property, Plant and Equipment (Details)",
     "shortName": "Property, Plant and Equipment - Schedule of Cost of Investment Property, Plant and Equipment (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "70",
     "firstAnchor": {
      "contextRef": "c172",
      "name": "ifrs-full:PropertyPlantAndEquipment",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-6",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory",
       "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c158",
      "name": "ifrs-full:PropertyPlantAndEquipment",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-6",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory",
       "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "unique": true
     }
    },
    "R71": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentTable",
     "longName": "996034 - Disclosure - Property, Plant and Equipment - Schedule of Accumulated Depreciation of Property, Plant and Equipment (Details)",
     "shortName": "Property, Plant and Equipment - Schedule of Accumulated Depreciation of Property, Plant and Equipment (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "71",
     "firstAnchor": {
      "contextRef": "c201",
      "name": "ifrs-full:OtherPropertyPlantAndEquipment",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-6",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
       "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c191",
      "name": "ifrs-full:OtherPropertyPlantAndEquipment",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-6",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
       "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "unique": true
     }
    },
    "R72": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofNetBookValueofPropertyPlantandEquipmentTable",
     "longName": "996035 - Disclosure - Property, Plant and Equipment - Schedule of Net Book Value of Property, Plant and Equipment (Details)",
     "shortName": "Property, Plant and Equipment - Schedule of Net Book Value of Property, Plant and Equipment (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "72",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-6",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-6",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R73": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofInvestmentsinFinancialInstrumentsTable",
     "longName": "996036 - Disclosure - Investments in Financial Instruments - Schedule of Investments in Financial Instruments (Details)",
     "shortName": "Investments in Financial Instruments - Schedule of Investments in Financial Instruments (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "73",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:OtherNoncurrentFinancialAssets",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory",
       "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:OtherNoncurrentFinancialAssets",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory",
       "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R74": {
     "role": "http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails",
     "longName": "996037 - Disclosure - Intangible and Other Long-Term Assets (Details)",
     "shortName": "Intangible and Other Long-Term Assets (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "74",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R75": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofBalancesTable",
     "longName": "996038 - Disclosure - Intangible and Other Long-Term Assets - Schedule of Balances (Details)",
     "shortName": "Intangible and Other Long-Term Assets - Schedule of Balances (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "75",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:IntangibleAssetsAndGoodwill",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c234",
      "name": "ifrs-full:OtherIntangibleAssets",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
       "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "unique": true
     }
    },
    "R76": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofReconciliationBetweentheOpeningandClosingBalancesTable",
     "longName": "996039 - Disclosure - Intangible and Other Long-Term Assets - Schedule of Reconciliation Between the Opening and Closing Balances (Details)",
     "shortName": "Intangible and Other Long-Term Assets - Schedule of Reconciliation Between the Opening and Closing Balances (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "76",
     "firstAnchor": {
      "contextRef": "c5",
      "name": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c28",
      "name": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "unique": true
     }
    },
    "R77": {
     "role": "http://www.gsimec.com.mx/role/ShortTermDebtDetails",
     "longName": "996040 - Disclosure - Short-Term Debt (Details)",
     "shortName": "Short-Term Debt (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "77",
     "firstAnchor": {
      "contextRef": "c288",
      "name": "ifrs-full:BorrowingsInterestRate",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "3",
      "ancestors": [
       "p",
       "ifrs-full:DisclosureOfBorrowingsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c288",
      "name": "ifrs-full:BorrowingsInterestRate",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "3",
      "ancestors": [
       "p",
       "ifrs-full:DisclosureOfBorrowingsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R78": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofAccountsPayableTradeandOtherAccruedLiabilitiesTable",
     "longName": "996041 - Disclosure - Accounts Payable Trade and Other Accrued Liabilities - Schedule of Accounts Payable Trade and Other Accrued Liabilities (Details)",
     "shortName": "Accounts Payable Trade and Other Accrued Liabilities - Schedule of Accounts Payable Trade and Other Accrued Liabilities (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "78",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:TradeAndOtherPayablesToTradeSuppliers",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock",
       "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:TradeAndOtherPayablesToTradeSuppliers",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock",
       "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R79": {
     "role": "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails",
     "longName": "996042 - Disclosure - Employee Benefits (Details)",
     "shortName": "Employee Benefits (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "79",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "simecb:PercentageOfCollectiveBargainingAgreements",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "2",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "simecb:EmployeeProfitSharingAmount",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "unique": true
     }
    },
    "R80": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofEmployeeBenefitsLiabilityTable",
     "longName": "996043 - Disclosure - Employee Benefits - Schedule of Employee Benefits Liability (Details)",
     "shortName": "Employee Benefits - Schedule of Employee Benefits Liability (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "80",
     "firstAnchor": {
      "contextRef": "c310",
      "name": "ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c310",
      "name": "ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R81": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofNetCostforthePeriodBookedinProfitandlossTable",
     "longName": "996044 - Disclosure - Employee Benefits - Schedule of Net Cost for the Period Booked in Profit and loss (Details)",
     "shortName": "Employee Benefits - Schedule of Net Cost for the Period Booked in Profit and loss (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "81",
     "firstAnchor": {
      "contextRef": "c315",
      "name": "simecb:ServiceCost",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c315",
      "name": "simecb:ServiceCost",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R82": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofMainActuarialHypothesisUsedintheActuarialComputationsTable",
     "longName": "996045 - Disclosure - Employee Benefits - Schedule of Main Actuarial Hypothesis Used in the Actuarial Computations (Details)",
     "shortName": "Employee Benefits - Schedule of Main Actuarial Hypothesis Used in the Actuarial Computations (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "82",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:ActuarialAssumptionOfDiscountRates",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "4",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:ActuarialAssumptionOfDiscountRates",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "4",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R83": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable",
     "longName": "996046 - Disclosure - Employee Benefits - Schedule of DBO Amount Recorded in the Balance Sheet (Details)",
     "shortName": "Employee Benefits - Schedule of DBO Amount Recorded in the Balance Sheet (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "83",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R84": {
     "role": "http://www.gsimec.com.mx/role/IncomeTaxesDetails",
     "longName": "996047 - Disclosure - Income Taxes (Details)",
     "shortName": "Income Taxes (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "84",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:ApplicableTaxRate",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "4",
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock",
       "ifrs-full:DisclosureOfIncomeTaxExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c5",
      "name": "simecb:TaxLossCarryforwardsForFederalTax",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-5",
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "unique": true
     }
    },
    "R85": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofIncomeTaxChargedTable",
     "longName": "996048 - Disclosure - Income Taxes - Schedule of Income Tax Charged (Details)",
     "shortName": "Income Taxes - Schedule of Income Tax Charged (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "85",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:AdjustmentsForIncomeTaxExpense",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c322",
      "name": "ifrs-full:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock",
       "ifrs-full:DisclosureOfIncomeTaxExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "unique": true
     }
    },
    "R86": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofIncomeTaxExpenseBenefitTable",
     "longName": "996049 - Disclosure - Income Taxes - Schedule of Income Tax Expense (Benefit) (Details)",
     "shortName": "Income Taxes - Schedule of Income Tax Expense (Benefit) (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "86",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "simecb:ExpectedBenefitTaxExpense",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock",
       "ifrs-full:DisclosureOfIncomeTaxExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "simecb:ExpectedBenefitTaxExpense",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock",
       "ifrs-full:DisclosureOfIncomeTaxExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R87": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofTaxLossesPendingofAmortizeTable",
     "longName": "996050 - Disclosure - Income Taxes - Schedule of Tax Losses Pending of Amortize (Details)",
     "shortName": "Income Taxes - Schedule of Tax Losses Pending of Amortize (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "87",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock",
       "ifrs-full:DisclosureOfIncomeTaxExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock",
       "ifrs-full:DisclosureOfIncomeTaxExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R88": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable",
     "longName": "996051 - Disclosure - Income Taxes - Schedule of Deferred Income Tax Liability (Details)",
     "shortName": "Income Taxes - Schedule of Deferred Income Tax Liability (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "88",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "simecb:DeferredTaxAssetsAllowanceForDoubtfulAccounts",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "simecb:DeferredTaxAssetsAllowanceForDoubtfulAccounts",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R89": {
     "role": "http://www.gsimec.com.mx/role/StockholdersEquityDetails",
     "longName": "996052 - Disclosure - Stockholders' Equity (Details)",
     "shortName": "Stockholders' Equity (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "89",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "simecb:FixedCapitalShares",
      "unitRef": "shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "simecb:PercentageOfLegalReserve",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "2",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "unique": true
     }
    },
    "R90": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofCommonStockTable",
     "longName": "996053 - Disclosure - Stockholders' Equity - Schedule of Common Stock (Details)",
     "shortName": "Stockholders' Equity - Schedule of Common Stock (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "90",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "simecb:FixedCapitalShares",
      "unitRef": "shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "simecb:FixedCapitalAmount",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "unique": true
     }
    },
    "R91": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofReconciliationoftheNumberofSharesOutstandingTable",
     "longName": "996054 - Disclosure - Stockholders' Equity - Schedule of Reconciliation of the Number of Shares Outstanding (Details)",
     "shortName": "Stockholders' Equity - Schedule of Reconciliation of the Number of Shares Outstanding (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "91",
     "firstAnchor": {
      "contextRef": "c5",
      "name": "ifrs-full:NumberOfSharesOutstanding",
      "unitRef": "shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c28",
      "name": "ifrs-full:NumberOfSharesOutstanding",
      "unitRef": "shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "unique": true
     }
    },
    "R92": {
     "role": "http://www.gsimec.com.mx/role/NonControllingInterestDetails",
     "longName": "996055 - Disclosure - Non-Controlling Interest (Details)",
     "shortName": "Non-Controlling Interest (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "92",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:PercentageOfVotingEquityInterestsAcquired",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "4",
      "ancestors": [
       "p",
       "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:PercentageOfVotingEquityInterestsAcquired",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "4",
      "ancestors": [
       "p",
       "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R93": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofControllingandNonControllingInterestTable",
     "longName": "996056 - Disclosure - Non-Controlling Interest - Schedule of Controlling and Non-Controlling Interest (Details)",
     "shortName": "Non-Controlling Interest - Schedule of Controlling and Non-Controlling Interest (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "93",
     "firstAnchor": {
      "contextRef": "c5",
      "name": "ifrs-full:NoncontrollingInterests",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "simecb:ShareOfTranslationEffectsOfForeignSubsidiaries",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfControllingAndNoncontrollingInterestExplanatory",
       "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "unique": true
     }
    },
    "R94": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofOtherComprehensiveIncomeLossTable",
     "longName": "996057 - Disclosure - Other Comprehensive Income (Loss) - Schedule of Other Comprehensive Income (Loss) (Details)",
     "shortName": "Other Comprehensive Income (Loss) - Schedule of Other Comprehensive Income (Loss) (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "94",
     "firstAnchor": {
      "contextRef": "c5",
      "name": "ifrs-full:Equity",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c358",
      "name": "ifrs-full:Equity",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfOtherComprehensiveIncomeLossExplanatory",
       "ifrs-full:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "unique": true
     }
    },
    "R95": {
     "role": "http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails",
     "longName": "996058 - Disclosure - Transactions and Balances with Related Parties (Details)",
     "shortName": "Transactions and Balances with Related Parties (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "95",
     "firstAnchor": {
      "contextRef": "c5",
      "name": "ifrs-full:Borrowings",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c5",
      "name": "ifrs-full:Borrowings",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R96": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofTransactionswithRelatedPartiesTable",
     "longName": "996059 - Disclosure - Transactions and Balances with Related Parties - Schedule of Transactions with Related Parties (Details)",
     "shortName": "Transactions and Balances with Related Parties - Schedule of Transactions with Related Parties (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "96",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:RevenueFromInterest",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ifrs-full:DisclosureOfRelatedPartyExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:RevenueFromInterest",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ifrs-full:DisclosureOfRelatedPartyExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R97": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable",
     "longName": "996060 - Disclosure - Transactions and Balances with Related Parties - Schedule of Balances Receivable from and Payable to Related Parties (Details)",
     "shortName": "Transactions and Balances with Related Parties - Schedule of Balances Receivable from and Payable to Related Parties (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "97",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:AmountsReceivableRelatedPartyTransactions",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "unique": true
     }
    },
    "R98": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable",
     "longName": "996061 - Disclosure - Cost of Sales and Expenses by their Nature - Schedule of Cost of Sales and Administration Expenses (Details)",
     "shortName": "Cost of Sales and Expenses by their Nature - Schedule of Cost of Sales and Administration Expenses (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "98",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:RawMaterialsAndConsumablesUsed",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
       "ifrs-full:DisclosureOfCostOfSalesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:RawMaterialsAndConsumablesUsed",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
       "ifrs-full:DisclosureOfCostOfSalesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R99": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable",
     "longName": "996062 - Disclosure - Other Income (Expenses), Net - Schedule of Other Income (Expenses), Net (Details)",
     "shortName": "Other Income (Expenses), Net - Schedule of Other Income (Expenses), Net (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "99",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:OtherFinanceCost",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfExpensesExplanatory",
       "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:OtherFinanceCost",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfExpensesExplanatory",
       "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R100": {
     "role": "http://www.gsimec.com.mx/role/FinancialInstrumentsDetails",
     "longName": "996063 - Disclosure - Financial Instruments (Details)",
     "shortName": "Financial Instruments (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "100",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:ExpectedCreditLossRate",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "2",
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:ExpectedCreditLossRate",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "2",
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R101": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofBookValueofMonetaryAssetsandMonetaryLiabilitiesDenominatedinForeignCurrencyTable",
     "longName": "996064 - Disclosure - Financial Instruments - Schedule of Book Value of Monetary Assets and Monetary Liabilities Denominated in Foreign Currency (Details)",
     "shortName": "Financial Instruments - Schedule of Book Value of Monetary Assets and Monetary Liabilities Denominated in Foreign Currency (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "101",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "simecb:ShortTermAsset",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "simecb:ShortTermAsset",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R102": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofAdditionalBankLinesofCreditthatCompanyhasDisposaltoReduceLiquidityRiskTable",
     "longName": "996065 - Disclosure - Financial Instruments - Schedule of Additional Bank Lines of Credit that Company has Disposal to Reduce Liquidity Risk (Details)",
     "shortName": "Financial Instruments - Schedule of Additional Bank Lines of Credit that Company has Disposal to Reduce Liquidity Risk (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "102",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:SecuredBankLoansReceived",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:SecuredBankLoansReceived",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R103": {
     "role": "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable",
     "longName": "996066 - Disclosure - Financial Information by Segments - Schedule of Financial Information by Segments (Details)",
     "shortName": "Financial Information by Segments - Schedule of Financial Information by Segments (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "103",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:Revenue",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c318",
      "name": "ifrs-full:Revenue",
      "unitRef": "mxn",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfOperatingSegmentsExplanatory",
       "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "unique": true
     }
    },
    "R104": {
     "role": "http://www.gsimec.com.mx/role/ContingenciesDetails",
     "longName": "996067 - Disclosure - Contingencies (Details)",
     "shortName": "Contingencies (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "104",
     "firstAnchor": {
      "contextRef": "c499",
      "name": "ifrs-full:DefinedBenefitObligationAtPresentValue",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-5",
      "ancestors": [
       "p",
       "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c499",
      "name": "ifrs-full:DefinedBenefitObligationAtPresentValue",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-5",
      "ancestors": [
       "p",
       "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R105": {
     "role": "http://www.gsimec.com.mx/role/CommitmentsDetails",
     "longName": "996068 - Disclosure - Commitments (Details)",
     "shortName": "Commitments (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "105",
     "firstAnchor": {
      "contextRef": "c507",
      "name": "simecb:ContractTerm",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfCommitmentsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c507",
      "name": "simecb:ContractTerm",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfCommitmentsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    },
    "R106": {
     "role": "http://www.gsimec.com.mx/role/SubsequentEventsDetails",
     "longName": "996069 - Disclosure - Subsequent Events (Details)",
     "shortName": "Subsequent Events (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "106",
     "firstAnchor": {
      "contextRef": "c539",
      "name": "simecb:PreliminaryTariffRate",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "4",
      "ancestors": [
       "p",
       "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c539",
      "name": "simecb:PreliminaryTariffRate",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "4",
      "ancestors": [
       "p",
       "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0241763-20f_grupo.htm",
      "first": true,
      "unique": true
     }
    }
   },
   "tag": {
    "simecb_AESMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "AESMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/CommitmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "AES [Member]",
        "label": "AESMember"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_AMRICAMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "AMRICAMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/CommitmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "AM\u00c9RICA [Member]",
        "label": "AMRICAMember"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AccountingPoliciesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AccountingPoliciesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Accounting Policies [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_AccumulatedAmortizationMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "AccumulatedAmortizationMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accumulated amortization [Member]",
        "label": "Accumulated Amortization Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_AccumulatedDepreciationAndAmortisationMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AccumulatedDepreciationAndAmortisationMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentTable",
      "http://www.gsimec.com.mx/role/ScheduleofReconciliationBetweentheOpeningandClosingBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accumulated amortization [Member]",
        "label": "Accumulated depreciation and amortisation [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense]"
       }
      }
     },
     "auth_ref": [
      "r53",
      "r371",
      "r379",
      "r383",
      "r384"
     ]
    },
    "ifrs-full_AccumulatedOtherComprehensiveIncome": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AccumulatedOtherComprehensiveIncome",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_EquityAttributableToOwnersOfParent",
       "weight": 1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accumulated Other comprehensive income (loss), net",
        "label": "Accumulated other comprehensive income"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of accumulated items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs. [Refer: IFRSs [member]; Other comprehensive income]"
       }
      }
     },
     "auth_ref": [
      "r365"
     ]
    },
    "ifrs-full_AccumulatedOtherComprehensiveIncomeMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AccumulatedOtherComprehensiveIncomeMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherComprehensiveIncomeLossTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Total Other Comprehensive Income [Member]",
        "label": "Accumulated other comprehensive income [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for accumulated other comprehensive income. [Refer: Other comprehensive income]"
       }
      }
     },
     "auth_ref": [
      "r362"
     ]
    },
    "simecb_AccumulatedOtherComprehensiveIncomelossNetMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "AccumulatedOtherComprehensiveIncomelossNetMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accumulated Other comprehensive income (loss), net (Note 19)",
        "label": "Accumulated Other Comprehensive Incomeloss Net Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_AcerosCHSADeCVMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "AcerosCHSADeCVMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Aceros CH, S.A. de C.V. [Member]",
        "label": "Aceros CHSADe CVMember"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_AcerosYLaminadosSigosaSADeCVMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "AcerosYLaminadosSigosaSADeCVMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Aceros y Laminados Sigosa, S.A. de C.V. [Member]",
        "label": "Aceros YLaminados Sigosa SADe CVMember"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_AcertamSADeCVMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "AcertamSADeCVMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Acertam, S.A. de C.V. [Member]",
        "label": "Acertam SADe CVMember"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_AcquisitionsOfPropertyPlantAndEquipment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "AcquisitionsOfPropertyPlantAndEquipment",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Acquisitions of property, plant and equipment",
        "documentation": "Acquisitions of property, plant and equipment.",
        "label": "Acquisitions Of Property Plant And Equipment"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ActiveNotCirculatingin": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ActiveNotCirculatingin",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_Assets",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total of active not circulating",
        "documentation": "Total of active not circulating.",
        "label": "Active Not Circulatingin"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ActuarialAssumptionOfDiscountRates": {
     "xbrltype": "percentItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ActuarialAssumptionOfDiscountRates",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofMainActuarialHypothesisUsedintheActuarialComputationsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Discount rate",
        "label": "Actuarial assumption of discount rates"
       }
      },
      "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 [domain]]"
       }
      }
     },
     "auth_ref": [
      "r374"
     ]
    },
    "ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases": {
     "xbrltype": "percentItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ActuarialAssumptionOfExpectedRatesOfSalaryIncreases",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofMainActuarialHypothesisUsedintheActuarialComputationsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Rate of salary increase",
        "label": "Actuarial assumption of expected rates of salary increases"
       }
      },
      "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 [domain]; Defined benefit obligation, at present value; Actuarial assumptions [domain]]"
       }
      }
     },
     "auth_ref": [
      "r374"
     ]
    },
    "ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Actuarial gains and losses in obligations",
        "label": "Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions"
       }
      },
      "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)]"
       }
      }
     },
     "auth_ref": [
      "r59"
     ]
    },
    "ecd_Additional402vDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "Additional402vDisclosureTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Additional 402(v) Disclosure [Text Block]",
        "terseLabel": "Additional 402(v) Disclosure"
       }
      }
     },
     "auth_ref": [
      "r288"
     ]
    },
    "ifrs-full_AdditionalPaidinCapital": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AdditionalPaidinCapital",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_EquityAttributableToOwnersOfParent",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Additional paid-in capital",
        "label": "Additional paid-in capital"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r365"
     ]
    },
    "ifrs-full_AdditionalPaidinCapitalMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AdditionalPaidinCapitalMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Additional paid-in capital",
        "label": "Additional paid-in capital [member]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r362"
     ]
    },
    "dei_AdditionalSecurities462b": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AdditionalSecurities462b",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Additional Securities. 462(b)"
       }
      }
     },
     "auth_ref": [
      "r352"
     ]
    },
    "dei_AdditionalSecurities462bFileNumber": {
     "xbrltype": "fileNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AdditionalSecurities462bFileNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Additional Securities, 462(b), File Number"
       }
      }
     },
     "auth_ref": [
      "r352"
     ]
    },
    "dei_AdditionalSecuritiesEffective413b": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AdditionalSecuritiesEffective413b",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Additional Securities Effective, 413(b)"
       }
      }
     },
     "auth_ref": [
      "r350"
     ]
    },
    "ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofReconciliationBetweentheOpeningandClosingBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Additions",
        "label": "Additions other than through business combinations, intangible assets other than goodwill"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Intangible assets other than goodwill]"
       }
      }
     },
     "auth_ref": [
      "r95"
     ]
    },
    "ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCostofInvestmentPropertyPlantandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Additions",
        "label": "Additions other than through business combinations, property, plant and equipment"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment]"
       }
      }
     },
     "auth_ref": [
      "r50"
     ]
    },
    "dei_AddressTypeDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AddressTypeDomain",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/AuditInformation",
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Address Type [Domain]",
        "documentation": "An entity may have several addresses for different purposes and this domain represents all such types."
       }
      }
     },
     "auth_ref": []
    },
    "ecd_AdjToCompAmt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AdjToCompAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Adjustment to Compensation Amount",
        "terseLabel": "Adjustment to Compensation, Amount"
       }
      }
     },
     "auth_ref": [
      "r301"
     ]
    },
    "ecd_AdjToCompAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AdjToCompAxis",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Adjustment to Compensation [Axis]",
        "terseLabel": "Adjustment to Compensation:"
       }
      }
     },
     "auth_ref": [
      "r301"
     ]
    },
    "ecd_AdjToNonPeoNeoCompFnTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AdjToNonPeoNeoCompFnTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Adjustment to Non-PEO NEO Compensation Footnote [Text Block]",
        "terseLabel": "Adjustment to Non-PEO NEO Compensation Footnote"
       }
      }
     },
     "auth_ref": [
      "r301"
     ]
    },
    "ecd_AdjToPeoCompFnTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AdjToPeoCompFnTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Adjustment To PEO Compensation, Footnote [Text Block]",
        "terseLabel": "Adjustment To PEO Compensation, Footnote"
       }
      }
     },
     "auth_ref": [
      "r301"
     ]
    },
    "simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0,
       "order": 7.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Decrease (Increase) in Related parties\u2019 receivables",
        "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": "Adjustments For Decrease Increase In Due From Related Parts Receivables"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_AdjustmentsForDecreaseIncreaseInInventories": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AdjustmentsForDecreaseIncreaseInInventories",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0,
       "order": 8.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Decrease (Increase) in Inventory",
        "label": "Adjustments for decrease (increase) in inventories"
       }
      },
      "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)]"
       }
      }
     },
     "auth_ref": [
      "r386"
     ]
    },
    "ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AdjustmentsForDecreaseIncreaseInTradeAccountReceivable",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Decrease (Increase) in Trade receivables",
        "label": "Adjustments for decrease (increase) in trade accounts receivable"
       }
      },
      "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)]"
       }
      }
     },
     "auth_ref": [
      "r386"
     ]
    },
    "ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0,
       "order": 9.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "(Increase) in other receivables, recoverable taxes and prepaid expenses",
        "label": "Adjustments for decrease (increase) in trade and other receivables"
       }
      },
      "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)]"
       }
      }
     },
     "auth_ref": [
      "r387"
     ]
    },
    "ifrs-full_AdjustmentsForIncomeTaxExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AdjustmentsForIncomeTaxExpense",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "parentTag": "ifrs-full_ProfitLoss",
       "weight": -1.0,
       "order": 2.0
      },
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable": {
       "parentTag": "ifrs-full_ProfitLoss",
       "weight": -1.0,
       "order": 2.0
      },
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow",
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome",
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable",
      "http://www.gsimec.com.mx/role/ScheduleofIncomeTaxChargedTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Income tax",
        "negatedLabel": "Income taxes",
        "verboseLabel": "Total tax",
        "netLabel": "Income taxes",
        "label": "Adjustments for income tax expense"
       }
      },
      "en": {
       "role": {
        "documentation": "Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]"
       }
      }
     },
     "auth_ref": [
      "r114"
     ]
    },
    "simecb_AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0,
       "order": 12.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Increase (Decrease) in Accounts payable other and accrued liabilities and taxes other than income taxes",
        "documentation": "The amount of increase (decrease) in accounts payable other and accrued liabilities and taxes other than income taxes.",
        "label": "Adjustments For Increase Decrease In Accounts Payable Other And Accrued Liabilities And Taxes Other Than Income Taxes"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0,
       "order": 11.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Increase (Decrease) in Related parties\u2019 payables",
        "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": "Adjustments For Increase Decrease In Due To Related Parties Payable"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Employee benefits",
        "label": "Adjustments for increase (decrease) in employee benefit liabilities"
       }
      },
      "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)]"
       }
      }
     },
     "auth_ref": [
      "r387"
     ]
    },
    "ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AdjustmentsForIncreaseDecreaseInTradeAccountPayable",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0,
       "order": 10.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "(Decrease) Increase in Accounts payable trade",
        "label": "Adjustments for increase (decrease) in trade accounts payable"
       }
      },
      "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)]"
       }
      }
     },
     "auth_ref": [
      "r386"
     ]
    },
    "ifrs-full_AdjustmentsForInterestExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AdjustmentsForInterestExpense",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest expense from financing activities",
        "label": "Adjustments for interest expense"
       }
      },
      "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)]"
       }
      }
     },
     "auth_ref": [
      "r387"
     ]
    },
    "ifrs-full_AdjustmentsForInterestIncome": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AdjustmentsForInterestIncome",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "parentTag": "ifrs-full_ProfitLossBeforeTax",
       "weight": 1.0,
       "order": 3.0
      },
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable": {
       "parentTag": "ifrs-full_ProfitLossBeforeTax",
       "weight": 1.0,
       "order": 3.0
      },
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": -1.0,
       "order": 13.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow",
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome",
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest income and dividends",
        "negatedLabel": "Interest income from investing activities",
        "label": "Adjustments for interest income"
       }
      },
      "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)]"
       }
      }
     },
     "auth_ref": [
      "r387"
     ]
    },
    "ifrs-full_AdjustmentsForReconcileProfitLoss": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AdjustmentsForReconcileProfitLoss",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total Adjustments",
        "label": "Adjustments to reconcile profit (loss)"
       }
      },
      "en": {
       "role": {
        "documentation": "Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]"
       }
      }
     },
     "auth_ref": [
      "r110"
     ]
    },
    "ifrs-full_AdjustmentsForReconcileProfitLossAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AdjustmentsForReconcileProfitLossAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Adjustments for:",
        "label": "Adjustments to reconcile profit (loss) [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_AdministrativeExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AdministrativeExpense",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable": {
       "parentTag": "ifrs-full_SellingGeneralAndAdministrativeExpense",
       "weight": 1.0,
       "order": 2.0
      },
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "parentTag": "ifrs-full_ProfitLossBeforeTax",
       "weight": -1.0,
       "order": 6.0
      },
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable": {
       "parentTag": "ifrs-full_ProfitLossBeforeTax",
       "weight": -1.0,
       "order": 7.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome",
      "http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable",
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Administrative expenses",
        "terseLabel": "Administrative expenses",
        "negatedTerseLabel": "Administrative expenses",
        "label": "Administrative expenses"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of expenses that the entity classifies as being administrative."
       }
      }
     },
     "auth_ref": [
      "r38",
      "r79",
      "r180"
     ]
    },
    "ecd_AggtChngPnsnValInSummryCompstnTblForAplblYrMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AggtChngPnsnValInSummryCompstnTblForAplblYrMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Aggregate Change in Present Value of Accumulated Benefit for All Pension Plans Reported in Summary Compensation Table [Member]",
        "terseLabel": "Aggregate Change in Present Value of Accumulated Benefit for All Pension Plans Reported in Summary Compensation Table"
       }
      }
     },
     "auth_ref": [
      "r343"
     ]
    },
    "ecd_AggtErrCompAmt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AggtErrCompAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Aggregate Erroneous Compensation Amount",
        "terseLabel": "Aggregate Erroneous Compensation Amount"
       }
      }
     },
     "auth_ref": [
      "r251",
      "r262",
      "r278",
      "r313"
     ]
    },
    "ecd_AggtErrCompNotYetDeterminedTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AggtErrCompNotYetDeterminedTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Aggregate Erroneous Compensation Not Yet Determined [Text Block]",
        "terseLabel": "Aggregate Erroneous Compensation Not Yet Determined"
       }
      }
     },
     "auth_ref": [
      "r254",
      "r265",
      "r281",
      "r316"
     ]
    },
    "ecd_AggtPnsnAdjsSvcCstMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AggtPnsnAdjsSvcCstMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Aggregate Pension Adjustments Service Cost [Member]",
        "terseLabel": "Aggregate Pension Adjustments Service Cost"
       }
      }
     },
     "auth_ref": [
      "r344"
     ]
    },
    "ecd_AllAdjToCompMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AllAdjToCompMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "All Adjustments to Compensation [Member]",
        "terseLabel": "All Adjustments to Compensation"
       }
      }
     },
     "auth_ref": [
      "r301"
     ]
    },
    "ecd_AllExecutiveCategoriesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AllExecutiveCategoriesMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "All Executive Categories [Member]",
        "terseLabel": "All Executive Categories"
       }
      }
     },
     "auth_ref": [
      "r308"
     ]
    },
    "ecd_AllIndividualsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AllIndividualsMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure",
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure",
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements",
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "All Individuals [Member]",
        "terseLabel": "All Individuals"
       }
      }
     },
     "auth_ref": [
      "r255",
      "r266",
      "r282",
      "r308",
      "r317",
      "r321",
      "r329"
     ]
    },
    "ecd_AllTradingArrangementsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AllTradingArrangementsMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "All Trading Arrangements [Member]",
        "terseLabel": "All Trading Arrangements"
       }
      }
     },
     "auth_ref": [
      "r327"
     ]
    },
    "simecb_AllowanceAccountForCreditLossesAccountRecoveries": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "AllowanceAccountForCreditLossesAccountRecoveries",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAllowanceforDoubtfulAccountsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Account recoveries",
        "documentation": "The amount of allowance account for credit losses account recoveries.",
        "label": "Allowance Account For Credit Losses Account Recoveries"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_AllowanceAccountForCreditLossesOfTranslationsEffects": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "AllowanceAccountForCreditLossesOfTranslationsEffects",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAllowanceforDoubtfulAccountsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Translations effects",
        "documentation": "Represents allowance for credit losses on translation effects.",
        "label": "Allowance Account For Credit Losses Of Translations Effects"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_AllowanceAccountForCreditLossesProvisions": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "AllowanceAccountForCreditLossesProvisions",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAllowanceforDoubtfulAccountsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Provisions",
        "documentation": "The amount of allowance account for credit losses provisions.",
        "label": "Allowance Account For Credit Losses Provisions"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_AllowanceAccountForCreditLossesofFinancialAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "AllowanceAccountForCreditLossesofFinancialAssets",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAllowanceforDoubtfulAccountsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Balance at beginning of year",
        "periodEndLabel": "Balance at end of year",
        "documentation": "The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]",
        "label": "Allowance Account For Credit Lossesof Financial Assets"
       }
      }
     },
     "auth_ref": []
    },
    "dei_AmendmentDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AmendmentDescription",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Amendment Description",
        "documentation": "Description of changes contained within amended document."
       }
      }
     },
     "auth_ref": []
    },
    "dei_AmendmentFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AmendmentFlag",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Amendment Flag",
        "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission."
       }
      }
     },
     "auth_ref": []
    },
    "simecb_AmericanDepositarySharesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "AmericanDepositarySharesMember",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/AuditInformation",
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "American Depositary Shares",
        "label": "American Depositary Shares Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AmortisationIntangibleAssetsOtherThanGoodwill",
     "presentation": [
      "http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Amortization of intangible assets",
        "label": "Amortisation, intangible assets other than goodwill"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill]"
       }
      }
     },
     "auth_ref": [
      "r97"
     ]
    },
    "simecb_AmountOfPenaltyPaid": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "AmountOfPenaltyPaid",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ContingenciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Civil penalty",
        "documentation": "Amount of penalty paid.",
        "label": "Amount Of Penalty Paid"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_AmountsPayableRelatedPartyTransactions": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AmountsPayableRelatedPartyTransactions",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Related party total",
        "label": "Amounts payable, related party transactions"
       }
      },
      "en": {
       "role": {
        "documentation": "The amounts payable resulting from related party transactions. [Refer: Total for all related parties [member]]"
       }
      }
     },
     "auth_ref": [
      "r72",
      "r76"
     ]
    },
    "ifrs-full_AmountsReceivableRelatedPartyTransactions": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AmountsReceivableRelatedPartyTransactions",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Total, long-term",
        "label": "Amounts receivable, related party transactions"
       }
      },
      "en": {
       "role": {
        "documentation": "The amounts receivable resulting from related party transactions. [Refer: Total for all related parties [member]]"
       }
      }
     },
     "auth_ref": [
      "r72",
      "r76"
     ]
    },
    "dei_AnnualInformationForm": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AnnualInformationForm",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Annual Information Form",
        "documentation": "Boolean flag with value true on a form if it is an annual report containing an annual information form."
       }
      }
     },
     "auth_ref": [
      "r258"
     ]
    },
    "ifrs-full_ApplicableTaxRate": {
     "xbrltype": "percentItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ApplicableTaxRate",
     "presentation": [
      "http://www.gsimec.com.mx/role/IncomeTaxesDetails",
      "http://www.gsimec.com.mx/role/ScheduleofIncomeTaxExpenseBenefitTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Effective tax rate",
        "label": "Applicable tax rate"
       }
      },
      "en": {
       "role": {
        "documentation": "The applicable income tax rate."
       }
      }
     },
     "auth_ref": [
      "r43"
     ]
    },
    "dei_ApproximateDateOfCommencementOfProposedSaleToThePublic": {
     "xbrltype": "dateOrAsapItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "ApproximateDateOfCommencementOfProposedSaleToThePublic",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Approximate Date of Commencement of Proposed Sale to Public",
        "documentation": "The approximate date of a commencement of a proposed sale of securities to the public. This element is disclosed in S-1, S-3, S-4, S-11, F-1, F-3 and F-10 filings."
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ArrendadoraNorteDeMatamorosSADeCVMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ArrendadoraNorteDeMatamorosSADeCVMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Arrendadora Norte de Matamoros, S.A. de C.V. [Member]",
        "label": "Arrendadora Norte De Matamoros SADe CVMember"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_Assets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "Assets",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet",
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total assets",
        "terseLabel": "Total assets",
        "label": "Assets"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r20",
      "r140",
      "r141",
      "r142",
      "r166",
      "r169"
     ]
    },
    "dei_AuditedAnnualFinancialStatements": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AuditedAnnualFinancialStatements",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Audited Annual Financial Statements",
        "documentation": "Boolean flag with value true on a form if it is an annual report containing audited financial statements."
       }
      }
     },
     "auth_ref": [
      "r258"
     ]
    },
    "dei_AuditorFirmId": {
     "xbrltype": "nonemptySequenceNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AuditorFirmId",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/AuditInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Auditor Firm ID",
        "documentation": "PCAOB issued Audit Firm Identifier"
       }
      }
     },
     "auth_ref": [
      "r235",
      "r238",
      "r258"
     ]
    },
    "dei_AuditorLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AuditorLineItems",
     "lang": {
      "en-us": {
       "role": {
        "label": "Auditor [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_AuditorLocation": {
     "xbrltype": "internationalNameItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AuditorLocation",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/AuditInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Auditor Location"
       }
      }
     },
     "auth_ref": [
      "r235",
      "r238",
      "r258"
     ]
    },
    "dei_AuditorName": {
     "xbrltype": "internationalNameItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AuditorName",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/AuditInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Auditor Name"
       }
      }
     },
     "auth_ref": [
      "r235",
      "r238",
      "r258"
     ]
    },
    "dei_AuditorOpinionTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AuditorOpinionTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/AuditInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Auditor Opinion [Text Block]"
       }
      }
     },
     "auth_ref": [
      "r348"
     ]
    },
    "dei_AuditorTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AuditorTable",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/AuditInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Auditor [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_AverageForeignExchangeRate": {
     "xbrltype": "decimalItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AverageForeignExchangeRate",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofRelevantExchangeRatesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Average exchange rate",
        "label": "Average foreign exchange rate"
       }
      },
      "en": {
       "role": {
        "documentation": "The average exchange rate used by the entity. Exchange rate is the ratio of exchange for two currencies."
       }
      }
     },
     "auth_ref": [
      "r363"
     ]
    },
    "ecd_AwardExrcPrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AwardExrcPrice",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Award Exercise Price",
        "terseLabel": "Exercise Price"
       }
      }
     },
     "auth_ref": [
      "r324"
     ]
    },
    "ecd_AwardGrantDateFairValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AwardGrantDateFairValue",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Award Grant Date Fair Value",
        "terseLabel": "Fair Value as of Grant Date"
       }
      }
     },
     "auth_ref": [
      "r325"
     ]
    },
    "ecd_AwardTmgDiscLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AwardTmgDiscLineItems",
     "lang": {
      "en-us": {
       "role": {
        "label": "Award Timing Disclosures [Line Items]",
        "terseLabel": "Award Timing Disclosures"
       }
      }
     },
     "auth_ref": [
      "r320"
     ]
    },
    "ecd_AwardTmgHowMnpiCnsdrdTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AwardTmgHowMnpiCnsdrdTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Award Timing, How MNPI Considered [Text Block]",
        "terseLabel": "Award Timing, How MNPI Considered"
       }
      }
     },
     "auth_ref": [
      "r320"
     ]
    },
    "ecd_AwardTmgMethodTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AwardTmgMethodTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Award Timing Method [Text Block]",
        "terseLabel": "Award Timing Method"
       }
      }
     },
     "auth_ref": [
      "r320"
     ]
    },
    "ecd_AwardTmgMnpiCnsdrdFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AwardTmgMnpiCnsdrdFlag",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Award Timing MNPI Considered [Flag]",
        "terseLabel": "Award Timing MNPI Considered"
       }
      }
     },
     "auth_ref": [
      "r320"
     ]
    },
    "ecd_AwardTmgMnpiDiscTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AwardTmgMnpiDiscTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Award Timing MNPI Disclosure [Text Block]",
        "terseLabel": "Award Timing MNPI Disclosure"
       }
      }
     },
     "auth_ref": [
      "r320"
     ]
    },
    "ecd_AwardTmgPredtrmndFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AwardTmgPredtrmndFlag",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Award Timing Predetermined [Flag]",
        "terseLabel": "Award Timing Predetermined"
       }
      }
     },
     "auth_ref": [
      "r320"
     ]
    },
    "us-gaap_AwardTypeAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AwardTypeAxis",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Award Type [Axis]",
        "terseLabel": "Award Type"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_AwardUndrlygSecuritiesAmt": {
     "xbrltype": "decimalItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AwardUndrlygSecuritiesAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Award Underlying Securities Amount",
        "terseLabel": "Underlying Securities"
       }
      }
     },
     "auth_ref": [
      "r323"
     ]
    },
    "ecd_AwardsCloseToMnpiDiscIndName": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AwardsCloseToMnpiDiscIndName",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Awards Close in Time to MNPI Disclosures, Individual Name",
        "terseLabel": "Name"
       }
      }
     },
     "auth_ref": [
      "r322"
     ]
    },
    "ecd_AwardsCloseToMnpiDiscTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AwardsCloseToMnpiDiscTable",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Awards Close in Time to MNPI Disclosures [Table]",
        "terseLabel": "Awards Close in Time to MNPI Disclosures"
       }
      }
     },
     "auth_ref": [
      "r321"
     ]
    },
    "ecd_AwardsCloseToMnpiDiscTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AwardsCloseToMnpiDiscTableTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Awards Close in Time to MNPI Disclosures [Table Text Block]",
        "terseLabel": "Awards Close in Time to MNPI Disclosures, Table"
       }
      }
     },
     "auth_ref": [
      "r321"
     ]
    },
    "country_BR": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/country/2024",
     "localname": "BR",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Brazil [Member]",
        "label": "BRAZIL"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_BalancesWithBanks": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "BalancesWithBanks",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAdditionalBankLinesofCreditthatCompanyhasDisposaltoReduceLiquidityRiskTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Draw balances",
        "label": "Balances with banks"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of cash balances held at banks."
       }
      }
     },
     "auth_ref": [
      "r388"
     ]
    },
    "ifrs-full_BasicEarningsLossPerShare": {
     "xbrltype": "perShareItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "BasicEarningsLossPerShare",
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Earnings per share for net income for the year attributable to controlling interest (expressed in pesos) (in Pesos per share and Dollars per share)",
        "label": "Basic earnings (loss) per share"
       }
      },
      "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)."
       }
      }
     },
     "auth_ref": [
      "r87",
      "r88"
     ]
    },
    "simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofEstimatedUsefulLivesofAssetsDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofEstimatedUsefulLivesofAssetsDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofEstimatedUsefulLivesofAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Basis of Preparation and Presentation of the Consolidated Financial Statements - Schedule of Estimated Useful Lives of Assets (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofRelevantExchangeRatesDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofRelevantExchangeRatesDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofRelevantExchangeRatesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Basis of Preparation and Presentation of the Consolidated Financial Statements - Schedule of Relevant Exchange Rates (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofSubsidiariesDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsScheduleofSubsidiariesDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Basis of Preparation and Presentation of the Consolidated Financial Statements - Schedule of Subsidiaries (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "BenefitFromUtilizationOfTaxLossCarryforwardAndOthers",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofIncomeTaxExpenseBenefitTable": {
       "parentTag": "simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofIncomeTaxExpenseBenefitTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Benefit from utilization of tax loss carry-forwards and others",
        "documentation": "Benefit from utilization of tax loss carry-forward and others.",
        "label": "Benefit From Utilization Of Tax Loss Carryforward And Others"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_Borrowings": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "Borrowings",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loan",
        "label": "Borrowings"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of outstanding funds that the entity is obligated to repay."
       }
      }
     },
     "auth_ref": [
      "r365"
     ]
    },
    "ifrs-full_BorrowingsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "BorrowingsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Short-Term Debt [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_BorrowingsByNameAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "BorrowingsByNameAxis",
     "presentation": [
      "http://www.gsimec.com.mx/role/ShortTermDebtDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Borrowings by name [axis]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r389"
     ]
    },
    "ifrs-full_BorrowingsInterestRate": {
     "xbrltype": "percentItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "BorrowingsInterestRate",
     "presentation": [
      "http://www.gsimec.com.mx/role/ShortTermDebtDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Annual rate",
        "label": "Borrowings, interest rate"
       }
      },
      "en": {
       "role": {
        "documentation": "The interest rate on borrowings. [Refer: Borrowings]"
       }
      }
     },
     "auth_ref": [
      "r389"
     ]
    },
    "ifrs-full_BottomOfRangeMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "BottomOfRangeMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails",
      "http://www.gsimec.com.mx/role/CommitmentsDetails",
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails",
      "http://www.gsimec.com.mx/role/ScheduleofEstimatedUsefulLivesofAssetsTable",
      "http://www.gsimec.com.mx/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Bottom of Range [Member]",
        "verboseLabel": "Bottom of range [member]",
        "netLabel": "Bottom of range [Member]",
        "label": "Bottom of range [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for the bottom of a range."
       }
      }
     },
     "auth_ref": [
      "r115",
      "r143",
      "r145",
      "r146",
      "r209",
      "r210",
      "r389"
     ]
    },
    "simecb_BudgetExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "BudgetExpense",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/CommitmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Budget (in Dollars)",
        "documentation": "Amount of budget expense.",
        "label": "Budget Expense"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_BuildingsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "BuildingsMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentTable",
      "http://www.gsimec.com.mx/role/ScheduleofEstimatedUsefulLivesofAssetsTable",
      "http://www.gsimec.com.mx/role/ScheduleofNetBookValueofPropertyPlantandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Buildings [Member]",
        "label": "Buildings [member]"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r370"
     ]
    },
    "dei_BusinessContactMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "BusinessContactMember",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/AuditInformation",
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Business Contact",
        "label": "Business Contact [Member]",
        "documentation": "Business contact for the entity"
       }
      }
     },
     "auth_ref": [
      "r238",
      "r258"
     ]
    },
    "country_CA": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/country/2024",
     "localname": "CA",
     "presentation": [
      "http://www.gsimec.com.mx/role/IncomeTaxesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Canada [Member]",
        "label": "CANADA"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_CESPAURENMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "CESPAURENMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/CommitmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "CESP AUREN [Member]",
        "label": "CESPAURENMember"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_CaLaminadoraVistaHermosaSADeCVMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "CaLaminadoraVistaHermosaSADeCVMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "C\u00eda. Laminadora Vista Hermosa, S.A. de C.V. [Member]",
        "label": "Ca Laminadora Vista Hermosa SADe CVMember"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_CaMexicanaDePerfilesYTubosSADeCVMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "CaMexicanaDePerfilesYTubosSADeCVMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "C\u00eda. Mexicana de Perfiles y Tubos, S.A. de C.V. [Member]",
        "label": "Ca Mexicana De Perfiles YTubos SADe CVMember"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_CaTubosYPerfilesMonterreySADeCVMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "CaTubosYPerfilesMonterreySADeCVMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "C\u00eda. Tubos y Perfiles Monterrey, S.A. de C.V. [Member]",
        "label": "Ca Tubos YPerfiles Monterrey SADe CVMember"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_CancellationsAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "CancellationsAmount",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofReconciliationBetweentheOpeningandClosingBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cancellations",
        "documentation": "The amount of cancellations.",
        "label": "Cancellations Amount"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CapitalCommitmentsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CapitalCommitmentsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Commitments [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CapitalReserve": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CapitalReserve",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Reserve",
        "label": "Capital reserve"
       }
      },
      "en": {
       "role": {
        "documentation": "A component of equity representing the capital reserves."
       }
      }
     },
     "auth_ref": [
      "r365"
     ]
    },
    "ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentTable",
      "http://www.gsimec.com.mx/role/ScheduleofBalancesTable",
      "http://www.gsimec.com.mx/role/ScheduleofCostofInvestmentPropertyPlantandEquipmentTable",
      "http://www.gsimec.com.mx/role/ScheduleofReconciliationBetweentheOpeningandClosingBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r49",
      "r51",
      "r94",
      "r99",
      "r103",
      "r104",
      "r105",
      "r106",
      "r107",
      "r148",
      "r154",
      "r155"
     ]
    },
    "ifrs-full_CarryingAmountMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CarryingAmountMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesTable",
      "http://www.gsimec.com.mx/role/ScheduleofReconciliationBetweentheOpeningandClosingBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Carrying amount [member]"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r51",
      "r99",
      "r103",
      "r105",
      "r106",
      "r148",
      "r154",
      "r155"
     ]
    },
    "ifrs-full_Cash": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "Cash",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofCashandCashEquivalentsTable": {
       "parentTag": "ifrs-full_CashAndCashEquivalents",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCashandCashEquivalentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cash",
        "label": "Cash"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of cash on hand and demand deposits. [Refer: Cash on hand]"
       }
      }
     },
     "auth_ref": [
      "r388"
     ]
    },
    "ifrs-full_CashAdvancesAndLoansFromRelatedParties": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CashAdvancesAndLoansFromRelatedParties",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInFinancingActivities",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loan from related parties",
        "label": "Cash advances and loans from related parties"
       }
      },
      "en": {
       "role": {
        "documentation": "The cash inflow from advances and loans from related parties. [Refer: Total for all related parties [member]]"
       }
      }
     },
     "auth_ref": [
      "r385"
     ]
    },
    "ifrs-full_CashAndCashEquivalents": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CashAndCashEquivalents",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_CurrentAssets",
       "weight": 1.0,
       "order": 1.0
      },
      "http://www.gsimec.com.mx/role/ScheduleofCashandCashEquivalentsTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet",
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow",
      "http://www.gsimec.com.mx/role/ScheduleofCashandCashEquivalentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Cash and cash equivalents at beginning of year",
        "periodEndLabel": "Cash and cash equivalents at end of year",
        "totalLabel": "Total",
        "terseLabel": "Cash and cash equivalents",
        "label": "Cash and cash equivalents"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r13",
      "r116",
      "r134"
     ]
    },
    "ifrs-full_CashAndCashEquivalentsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CashAndCashEquivalentsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Cash and Cash Equivalents and Other Investments [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CashEquivalents": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CashEquivalents",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofCashandCashEquivalentsTable": {
       "parentTag": "ifrs-full_CashAndCashEquivalents",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCashandCashEquivalentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cash equivalents (1)",
        "label": "Cash equivalents"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r388"
     ]
    },
    "ifrs-full_CashEquivalentsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CashEquivalentsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Cash and Cash Equivalents [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CashFlowsFromUsedInFinancingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CashFlowsFromUsedInFinancingActivities",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_IncreaseDecreaseInCashAndCashEquivalents",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net cash flows used (provided) in financing activities",
        "label": "Cash flows from (used in) financing activities"
       }
      },
      "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, from continuing and discontinued operations."
       }
      }
     },
     "auth_ref": [
      "r108",
      "r118"
     ]
    },
    "ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CashFlowsFromUsedInFinancingActivitiesAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Financing activities:",
        "label": "Cash flows from (used in) financing activities [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CashFlowsFromUsedInInvestingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CashFlowsFromUsedInInvestingActivities",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_IncreaseDecreaseInCashAndCashEquivalents",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net cash flows (used) by investing activities",
        "label": "Cash flows from (used in) investing activities"
       }
      },
      "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, from continuing and discontinued operations."
       }
      }
     },
     "auth_ref": [
      "r108",
      "r118"
     ]
    },
    "ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CashFlowsFromUsedInInvestingActivitiesAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Investing activities:",
        "label": "Cash flows from (used in) investing activities [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CashFlowsFromUsedInOperatingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CashFlowsFromUsedInOperatingActivities",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_IncreaseDecreaseInCashAndCashEquivalents",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net cash flows provided by operating activities",
        "label": "Cash flows from (used in) operating activities"
       }
      },
      "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, from continuing and discontinued operations. [Refer: Revenue]"
       }
      }
     },
     "auth_ref": [
      "r108",
      "r118"
     ]
    },
    "ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CashFlowsFromUsedInOperatingActivitiesAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operating activities:",
        "label": "Cash flows from (used in) operating activities [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CategoriesOfRelatedPartiesAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CategoriesOfRelatedPartiesAxis",
     "presentation": [
      "http://www.gsimec.com.mx/role/CommitmentsDetails",
      "http://www.gsimec.com.mx/role/ContingenciesDetails",
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable",
      "http://www.gsimec.com.mx/role/ScheduleofNetCostforthePeriodBookedinProfitandlossTable",
      "http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Categories of related parties [axis]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r75"
     ]
    },
    "ifrs-full_CategoriesOfRelatedPartiesDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CategoriesOfRelatedPartiesDomain",
     "presentation": [
      "http://www.gsimec.com.mx/role/CommitmentsDetails",
      "http://www.gsimec.com.mx/role/ContingenciesDetails",
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable",
      "http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Categories of related parties [domain]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for the standard value for the 'Categories of related parties' axis if no other member is used."
       }
      }
     },
     "auth_ref": [
      "r75"
     ]
    },
    "ifrs-full_ChangeInValueOfForeignCurrencyBasisSpreadsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ChangeInValueOfForeignCurrencyBasisSpreadsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Book Value of Monetary Assets and Monetary Liabilities Denominated in Foreign Currency [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_ChangedPeerGroupFnTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "ChangedPeerGroupFnTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Changed Peer Group, Footnote [Text Block]",
        "terseLabel": "Changed Peer Group, Footnote"
       }
      }
     },
     "auth_ref": [
      "r299"
     ]
    },
    "simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ChangesInOperatingAssetsAndLiabilitiesAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Changes in operating assets and liabilities:",
        "label": "Changes In Operating Assets And Liabilities Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CharacteristicsOfDefinedBenefitPlansAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CharacteristicsOfDefinedBenefitPlansAxis",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Characteristics of defined benefit plans [axis]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r194"
     ]
    },
    "ifrs-full_CharacteristicsOfDefinedBenefitPlansDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CharacteristicsOfDefinedBenefitPlansDomain",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Characteristics of defined benefit plans [domain]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also represents the standard value for the 'Characteristics of defined benefit plans' axis if no other member is used."
       }
      }
     },
     "auth_ref": [
      "r194"
     ]
    },
    "ecd_ChngInFrValAsOfVstngDtOfPrrYrEqtyAwrdsVstdInCvrdYrMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "ChngInFrValAsOfVstngDtOfPrrYrEqtyAwrdsVstdInCvrdYrMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Change in Fair Value as of Vesting Date of Prior Year Equity Awards Vested in Covered Year [Member]",
        "terseLabel": "Change in Fair Value as of Vesting Date of Prior Year Equity Awards Vested in Covered Year"
       }
      }
     },
     "auth_ref": [
      "r296"
     ]
    },
    "ecd_ChngInFrValOfOutsdngAndUnvstdEqtyAwrdsGrntdInPrrYrsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "ChngInFrValOfOutsdngAndUnvstdEqtyAwrdsGrntdInPrrYrsMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Year-over-Year Change in Fair Value of Equity Awards Granted in Prior Years That are Outstanding and Unvested [Member]",
        "terseLabel": "Year-over-Year Change in Fair Value of Equity Awards Granted in Prior Years That are Outstanding and Unvested"
       }
      }
     },
     "auth_ref": [
      "r294"
     ]
    },
    "dei_CityAreaCode": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "CityAreaCode",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "City Area Code",
        "documentation": "Area code of city"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_CivilPenalties": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "CivilPenalties",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ContingenciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Civil penalties (in Pesos)",
        "documentation": "The amount of civil penalties.",
        "label": "Civil Penalties"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ClassIISharesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ClassIISharesMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Class II Shares [Member]",
        "label": "Class IIShares Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ClassISharesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ClassISharesMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Class I Shares [Member]",
        "label": "Class IShares Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ClassesOfEmployeeBenefitsExpenseAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Employee Benefits [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ClassesOfIntangibleAssetsAndGoodwillAxis",
     "presentation": [
      "http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Classes of intangible assets and goodwill [axis]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r381"
     ]
    },
    "ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ClassesOfIntangibleAssetsAndGoodwillDomain",
     "presentation": [
      "http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Classes of intangible assets and goodwill [domain]"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r381"
     ]
    },
    "ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ClassesOfIntangibleAssetsOtherThanGoodwillAxis",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Classes of intangible assets other than goodwill [axis]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r100"
     ]
    },
    "ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ClassesOfIntangibleAssetsOtherThanGoodwillDomain",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Classes of intangible assets other than goodwill [domain]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for the standard value for the 'Classes of intangible assets other than goodwill' axis if no other member is used."
       }
      }
     },
     "auth_ref": [
      "r100"
     ]
    },
    "ifrs-full_ClassesOfInventoriesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ClassesOfInventoriesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Inventories [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ClassesOfPropertyPlantAndEquipmentAxis",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentTable",
      "http://www.gsimec.com.mx/role/ScheduleofCostofInvestmentPropertyPlantandEquipmentTable",
      "http://www.gsimec.com.mx/role/ScheduleofEstimatedUsefulLivesofAssetsTable",
      "http://www.gsimec.com.mx/role/ScheduleofNetBookValueofPropertyPlantandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Classes of property, plant and equipment [axis]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r52"
     ]
    },
    "ifrs-full_ClassesOfPropertyPlantAndEquipmentDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ClassesOfPropertyPlantAndEquipmentDomain",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentTable",
      "http://www.gsimec.com.mx/role/ScheduleofCostofInvestmentPropertyPlantandEquipmentTable",
      "http://www.gsimec.com.mx/role/ScheduleofNetBookValueofPropertyPlantandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Classes of property, plant and equipment [domain]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for the standard value for the 'Classes of property, plant and equipment' axis if no other member is used."
       }
      }
     },
     "auth_ref": [
      "r52"
     ]
    },
    "ifrs-full_ClassesOfShareCapitalAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ClassesOfShareCapitalAxis",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/AuditInformation",
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Classes of share capital [axis]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r27"
     ]
    },
    "ifrs-full_ClassesOfShareCapitalDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ClassesOfShareCapitalDomain",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/AuditInformation",
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Classes of share capital [domain]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for share capital of the entity. It also represents the standard value for the 'Classes of share capital' axis if no other member is used."
       }
      }
     },
     "auth_ref": [
      "r27"
     ]
    },
    "ifrs-full_ClosingForeignExchangeRate": {
     "xbrltype": "decimalItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ClosingForeignExchangeRate",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofRelevantExchangeRatesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Current exchange rate",
        "label": "Closing foreign exchange rate"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r363"
     ]
    },
    "ecd_CoSelectedMeasureAmt": {
     "xbrltype": "decimalItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "CoSelectedMeasureAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Company Selected Measure Amount",
        "terseLabel": "Company Selected Measure Amount"
       }
      }
     },
     "auth_ref": [
      "r300"
     ]
    },
    "ecd_CoSelectedMeasureName": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "CoSelectedMeasureName",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Company Selected Measure Name",
        "terseLabel": "Company Selected Measure Name"
       }
      }
     },
     "auth_ref": [
      "r300"
     ]
    },
    "simecb_CokeInventories": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "CokeInventories",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable": {
       "parentTag": "simecb_GrossNoncurrentInventories",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/InventoriesDetails",
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Coke",
        "verboseLabel": "Coke inventory on hand",
        "documentation": "The amount of coke inventories non current.",
        "label": "Coke Inventories"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ComercializadoraSIGOSASadecvMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ComercializadoraSIGOSASadecvMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Comercializadora SIGOSA, S.A. de C.V.[Member]",
        "label": "Comercializadora SIGOSASadecv Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_CommitingToPay": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "CommitingToPay",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/CommitmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Committing to pay",
        "documentation": "Amount of committing to pay.",
        "label": "Commiting To Pay"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_CommitmentsDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "CommitmentsDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/CommitmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Commitments (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_CompActuallyPaidVsCoSelectedMeasureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "CompActuallyPaidVsCoSelectedMeasureTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Compensation Actually Paid vs. Company Selected Measure [Text Block]",
        "terseLabel": "Compensation Actually Paid vs. Company Selected Measure"
       }
      }
     },
     "auth_ref": [
      "r305"
     ]
    },
    "ecd_CompActuallyPaidVsNetIncomeTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "CompActuallyPaidVsNetIncomeTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Compensation Actually Paid vs. Net Income [Text Block]",
        "terseLabel": "Compensation Actually Paid vs. Net Income"
       }
      }
     },
     "auth_ref": [
      "r304"
     ]
    },
    "ecd_CompActuallyPaidVsOtherMeasureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "CompActuallyPaidVsOtherMeasureTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Compensation Actually Paid vs. Other Measure [Text Block]",
        "terseLabel": "Compensation Actually Paid vs. Other Measure"
       }
      }
     },
     "auth_ref": [
      "r306"
     ]
    },
    "ecd_CompActuallyPaidVsTotalShareholderRtnTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "CompActuallyPaidVsTotalShareholderRtnTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Compensation Actually Paid vs. Total Shareholder Return [Text Block]",
        "terseLabel": "Compensation Actually Paid vs. Total Shareholder Return"
       }
      }
     },
     "auth_ref": [
      "r303"
     ]
    },
    "simecb_CompaaIndustrialMexicanaSADeCVMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "CompaaIndustrialMexicanaSADeCVMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Compa\u00f1\u00eda Industrial Mexicana, S.A. de C.V. [Member]",
        "label": "Compaa Industrial Mexicana SADe CVMember"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_CompaaManufactureraDeTubosSADeCVMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "CompaaManufactureraDeTubosSADeCVMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Compa\u00f1\u00eda Manufacturera de Tubos, S.A. de C.V. [Member]",
        "label": "Compaa Manufacturera De Tubos SADe CVMember"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_CompaiaLaminadoraVistaHermosaSADeCVMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "CompaiaLaminadoraVistaHermosaSADeCVMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Compa\u00f1ia Laminadora Vista Hermosa, S.A. de C.V. [Member]",
        "label": "Compaia Laminadora Vista Hermosa SADe CVMember"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_CompaiaManufactureraDeTubosSADeCVMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "CompaiaManufactureraDeTubosSADeCVMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Compa\u00f1ia Manufacturera de Tubos, S.A. de C.V. [Member]",
        "label": "Compaia Manufacturera De Tubos SADe CVMember"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_CompanhiaSiderurgicaDoEspirituSantoSAMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "CompanhiaSiderurgicaDoEspirituSantoSAMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Companhia Siderurgica do Espiritu Santo S.A.[Member]",
        "label": "Companhia Siderurgica Do Espiritu Santo SAMember"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ComponentsOfEquityAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ComponentsOfEquityAxis",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherComprehensiveIncomeLossTable",
      "http://www.gsimec.com.mx/role/ShareholdersEquityType2or3",
      "http://www.gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Components of equity [axis]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r6"
     ]
    },
    "ifrs-full_ComponentsOfEquityDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ComponentsOfEquityDomain",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherComprehensiveIncomeLossTable",
      "http://www.gsimec.com.mx/role/ShareholdersEquityType2or3",
      "http://www.gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Components of equity [domain]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r6"
     ]
    },
    "ifrs-full_ComprehensiveIncome": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ComprehensiveIncome",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      },
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncomeAlt0": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Comprehensive income for the year",
        "terseLabel": "Comprehensive income for the year, net of tax",
        "label": "Comprehensive income"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r2",
      "r31",
      "r121",
      "r123",
      "r131",
      "r208"
     ]
    },
    "ifrs-full_ComprehensiveIncomeAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ComprehensiveIncomeAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Comprehensive income for the year attributable to:",
        "label": "Comprehensive income [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ComprehensiveIncomeAttributableToNoncontrollingInterests",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncomeAlt0": {
       "parentTag": "ifrs-full_ComprehensiveIncome",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Non-controlling interest",
        "label": "Comprehensive income, attributable to non-controlling interests"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]"
       }
      }
     },
     "auth_ref": [
      "r2",
      "r34"
     ]
    },
    "ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ComprehensiveIncomeAttributableToOwnersOfParent",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncomeAlt0": {
       "parentTag": "ifrs-full_ComprehensiveIncome",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Controlling interest",
        "label": "Comprehensive income, attributable to owners of parent"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]"
       }
      }
     },
     "auth_ref": [
      "r2",
      "r35"
     ]
    },
    "simecb_ConsolidatedStatementsOfChangesInStockholdersEquityAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ConsolidatedStatementsOfChangesInStockholdersEquityAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Consolidated Statements Of Changes In Stockholders Equity Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ConstructionInProgressMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ConstructionInProgressMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCostofInvestmentPropertyPlantandEquipmentTable",
      "http://www.gsimec.com.mx/role/ScheduleofNetBookValueofPropertyPlantandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Constructions and machinery in-progress [Member]",
        "verboseLabel": "Constructions and machinery in- progress [Member]",
        "label": "Construction in progress [member]"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r370"
     ]
    },
    "dei_ContactPersonnelEmailAddress": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "ContactPersonnelEmailAddress",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Contact Personnel Email Address",
        "documentation": "Email address of contact personnel."
       }
      }
     },
     "auth_ref": []
    },
    "dei_ContactPersonnelFaxNumber": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "ContactPersonnelFaxNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Contact Personnel Fax Number",
        "documentation": "Fax Number of contact personnel."
       }
      }
     },
     "auth_ref": [
      "r238"
     ]
    },
    "dei_ContactPersonnelName": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "ContactPersonnelName",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Contact Personnel Name",
        "documentation": "Name of contact personnel"
       }
      }
     },
     "auth_ref": []
    },
    "dei_ContainedFileInformationFileDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "ContainedFileInformationFileDescription",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Contained File Information, File Description",
        "documentation": "The description of the contained file."
       }
      }
     },
     "auth_ref": []
    },
    "dei_ContainedFileInformationFileName": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "ContainedFileInformationFileName",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Contained File Information, File Name",
        "documentation": "The name of the contained file."
       }
      }
     },
     "auth_ref": []
    },
    "dei_ContainedFileInformationFileNumber": {
     "xbrltype": "fileNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "ContainedFileInformationFileNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Contained File Information, File Number",
        "documentation": "The SEC Document Number of the contained file."
       }
      }
     },
     "auth_ref": []
    },
    "dei_ContainedFileInformationFileType": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "ContainedFileInformationFileType",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Contained File Information, File Type",
        "documentation": "The type or format of the contained file (usually XBRL but may be used for other types such as HTML, Word, PDF, GIF/JPG, etc.)."
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ContingenciesAndCommitments": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ContingenciesAndCommitments",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_EquityAttributableToOwnersOfParent",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Contingencies and Commitments",
        "documentation": "Amount of contingencies and commitments.",
        "label": "Contingencies And Commitments"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ContingenciesDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ContingenciesDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/ContingenciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Contingencies (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ContingenciesLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ContingenciesLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/ContingenciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Contingencies [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ContractTerm": {
     "xbrltype": "durationItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ContractTerm",
     "presentation": [
      "http://www.gsimec.com.mx/role/CommitmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Contract term",
        "documentation": "Contract term.",
        "label": "Contract Term"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ContributionVestedPercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ContributionVestedPercentage",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Contribution vested percentage",
        "documentation": "Contribution vested Percentage.",
        "label": "Contribution Vested Percentage"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ConversionTranslationAdjustmentOnForeignSubsidiaries": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ConversionTranslationAdjustmentOnForeignSubsidiaries",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherComprehensiveIncomeLossTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Conversion translation adjustment on foreign subsidiaries",
        "documentation": "Conversion translation adjustment on foreign subsidiaries.",
        "label": "Conversion Translation Adjustment On Foreign Subsidiaries"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ConversionTranslationAdjustmentOnForeignSubsidiariesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ConversionTranslationAdjustmentOnForeignSubsidiariesMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherComprehensiveIncomeLossTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Conversion translation adjustment on foreign subsidiaries [Member]",
        "label": "Conversion Translation Adjustment On Foreign Subsidiaries Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_CorrectiveActionConsentAgreementMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "CorrectiveActionConsentAgreementMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ContingenciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Corrective Action Consent Agreement [Member]",
        "label": "Corrective Action Consent Agreement Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CostOfPurchasedEnergySold": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CostOfPurchasedEnergySold",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/CommitmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Energy cost",
        "label": "Cost of purchased energy sold"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of purchased energy that was sold during the period and recognised as an expense."
       }
      }
     },
     "auth_ref": [
      "r363"
     ]
    },
    "ifrs-full_CostOfSales": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CostOfSales",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable": {
       "parentTag": "ifrs-full_SellingGeneralAndAdministrativeExpense",
       "weight": 1.0,
       "order": 1.0
      },
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "parentTag": "ifrs-full_GrossProfit",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome",
      "http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable",
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Cost of sales",
        "terseLabel": "Cost of sales",
        "negatedTerseLabel": "Cost of sales",
        "label": "Cost of sales"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r0",
      "r38"
     ]
    },
    "simecb_CostofSalesandExpensesbytheirNatureScheduleofCostofSalesandAdministrationExpensesDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "CostofSalesandExpensesbytheirNatureScheduleofCostofSalesandAdministrationExpensesDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cost of Sales and Expenses by their Nature - Schedule of Cost of Sales and Administration Expenses (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CountryOfDomicileMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CountryOfDomicileMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofIncomeTaxChargedTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Mexican companies [Member]",
        "label": "Country of domicile [member]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r174",
      "r175"
     ]
    },
    "dei_CountryRegion": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "CountryRegion",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Country Region",
        "documentation": "Region code of country"
       }
      }
     },
     "auth_ref": []
    },
    "dei_CoverAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "CoverAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Cover [Abstract]",
        "documentation": "Cover page."
       }
      }
     },
     "auth_ref": []
    },
    "simecb_CreditTerm": {
     "xbrltype": "durationItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "CreditTerm",
     "presentation": [
      "http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Normal credit term",
        "documentation": "Credit term.",
        "label": "Credit Term"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_CriticalAccountingJudgmentsAndKeySourcesOfEstimatesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "CriticalAccountingJudgmentsAndKeySourcesOfEstimatesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Critical Accounting Judgments and Key Sources of Estimates [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CurrentAccruedExpensesAndOtherCurrentLiabilities",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_CurrentLiabilities",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other accounts payable and accrued liabilities",
        "label": "Current accrued expenses and other current liabilities"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]"
       }
      }
     },
     "auth_ref": [
      "r365"
     ]
    },
    "ifrs-full_CurrentAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CurrentAssets",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_Assets",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total current assets",
        "label": "Current assets"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r22",
      "r128",
      "r208"
     ]
    },
    "ifrs-full_CurrentAssetsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CurrentAssetsAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Current assets:",
        "label": "Current assets [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_CurrentFiscalYearEndDate": {
     "xbrltype": "gMonthDayItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "CurrentFiscalYearEndDate",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Current Fiscal Year End Date",
        "documentation": "End date of current fiscal year in the format --MM-DD."
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CurrentInventoriesInTransit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CurrentInventoriesInTransit",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable": {
       "parentTag": "ifrs-full_Inventories",
       "weight": 1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Materials in-transit",
        "label": "Current inventories in transit"
       }
      },
      "en": {
       "role": {
        "documentation": "A classification of current inventory representing the amount of inventories in transit. [Refer: Inventories]"
       }
      }
     },
     "auth_ref": [
      "r378"
     ]
    },
    "ifrs-full_CurrentLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CurrentLiabilities",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_Liabilities",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total current liabilities",
        "label": "Current liabilities"
       }
      },
      "en": {
       "role": {
        "documentation": "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."
       }
      }
     },
     "auth_ref": [
      "r23",
      "r129",
      "r208"
     ]
    },
    "ifrs-full_CurrentLiabilitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CurrentLiabilitiesAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Current liabilities:",
        "label": "Current liabilities [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CurrentPrepaidExpenses": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CurrentPrepaidExpenses",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_CurrentAssets",
       "weight": 1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Prepaid expenses",
        "label": "Current prepaid expenses"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised."
       }
      }
     },
     "auth_ref": [
      "r363"
     ]
    },
    "ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CurrentRawMaterialsAndCurrentProductionSupplies",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable": {
       "parentTag": "ifrs-full_Inventories",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/CommitmentsDetails",
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Raw materials and supplies",
        "verboseLabel": "Suppliers amount",
        "label": "Current raw materials and current production supplies"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r378"
     ]
    },
    "ifrs-full_CurrentRawMaterialsAndCurrentProductionSuppliesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CurrentRawMaterialsAndCurrentProductionSuppliesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Current Inventory and Non-Current Inventory [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CurrentRecognisedLiabilitiesDefinedBenefitPlan",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofEmployeeBenefitsLiabilityTable": {
       "parentTag": "ifrs-full_DefinedBenefitObligationAtPresentValue",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofEmployeeBenefitsLiabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Vested benefits Obligation",
        "label": "Current net defined benefit liability"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of current net defined benefit liability. [Refer: Net defined benefit liability]"
       }
      }
     },
     "auth_ref": [
      "r365"
     ]
    },
    "ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CurrentServiceCostNetDefinedBenefitLiabilityAsset",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Current service labor cost",
        "label": "Increase in net defined benefit liability (asset) resulting from current service cost"
       }
      },
      "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)]"
       }
      }
     },
     "auth_ref": [
      "r58"
     ]
    },
    "ifrs-full_CurrentTaxAssetsCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CurrentTaxAssetsCurrent",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_CurrentAssets",
       "weight": 1.0,
       "order": 4.0
      },
      "http://www.gsimec.com.mx/role/ScheduleofRecoverableTaxesTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet",
      "http://www.gsimec.com.mx/role/ScheduleofRecoverableTaxesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total recoverable taxes",
        "terseLabel": "Recoverable taxes",
        "label": "Current tax assets, current"
       }
      },
      "en": {
       "role": {
        "documentation": "The current amount of current tax assets. [Refer: Current tax assets]"
       }
      }
     },
     "auth_ref": [
      "r16"
     ]
    },
    "ifrs-full_CurrentTaxLiabilitiesCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CurrentTaxLiabilitiesCurrent",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_CurrentLiabilities",
       "weight": 1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Income tax",
        "label": "Current tax liabilities, current"
       }
      },
      "en": {
       "role": {
        "documentation": "The current amount of current tax liabilities. [Refer: Current tax liabilities]"
       }
      }
     },
     "auth_ref": [
      "r16"
     ]
    },
    "ifrs-full_CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofIncomeTaxChargedTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Income tax",
        "label": "Current tax relating to items credited (charged) directly to equity"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of current tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Retained earnings; Classes of financial instruments [domain]]"
       }
      }
     },
     "auth_ref": [
      "r41"
     ]
    },
    "ifrs-full_CurrentTradeReceivables": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CurrentTradeReceivables",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_CurrentAssets",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Trade receivables, net",
        "label": "Current trade receivables"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of current trade receivables. [Refer: Trade receivables]"
       }
      }
     },
     "auth_ref": [
      "r182",
      "r183"
     ]
    },
    "simecb_CustomerPortfolioValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "CustomerPortfolioValue",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/TradeReceivablesNetDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Customer portfolio value",
        "documentation": "Amount of customer portfolio.",
        "label": "Customer Portfolio Value"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_CustomersListMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "CustomersListMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Customers list [Member]",
        "label": "Customers List Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_CustomersListOneMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "CustomersListOneMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Customers list One [Member]",
        "label": "Customers List One Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_CustomsAndBorderProtectionIssued": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "CustomsAndBorderProtectionIssued",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Customs and border protection issued (in Dollars)",
        "documentation": "Represent the amount of customs and border protection issued.",
        "label": "Customs And Border Protection Issued"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_CustomsAndBorderProtectionIssuedRate": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "CustomsAndBorderProtectionIssuedRate",
     "presentation": [
      "http://www.gsimec.com.mx/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Customs and border protection issued rate",
        "documentation": "Customs and border protection issued rate.",
        "label": "Customs And Border Protection Issued Rate"
       }
      }
     },
     "auth_ref": []
    },
    "cyd_CybersecurityRiskBoardOfDirectorsOversightTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/cyd/2024",
     "localname": "CybersecurityRiskBoardOfDirectorsOversightTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cybersecurity Risk Board of Directors Oversight [Text Block]",
        "label": "Cybersecurity Risk Board of Directors Oversight [Text Block]"
       }
      }
     },
     "auth_ref": [
      "r245",
      "r339"
     ]
    },
    "cyd_CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/cyd/2024",
     "localname": "CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag",
     "presentation": [
      "http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cybersecurity Risk Management Positions or Committees Responsible [Flag]",
        "label": "Cybersecurity Risk Management Positions or Committees Responsible [Flag]"
       }
      }
     },
     "auth_ref": [
      "r246",
      "r340"
     ]
    },
    "cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/cyd/2024",
     "localname": "CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]",
        "label": "Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]"
       }
      }
     },
     "auth_ref": [
      "r241",
      "r335"
     ]
    },
    "cyd_CybersecurityRiskManagementProcessesIntegratedFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/cyd/2024",
     "localname": "CybersecurityRiskManagementProcessesIntegratedFlag",
     "presentation": [
      "http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cybersecurity Risk Management Processes Integrated [Flag]",
        "label": "Cybersecurity Risk Management Processes Integrated [Flag]"
       }
      }
     },
     "auth_ref": [
      "r242",
      "r336"
     ]
    },
    "cyd_CybersecurityRiskManagementProcessesIntegratedTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/cyd/2024",
     "localname": "CybersecurityRiskManagementProcessesIntegratedTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cybersecurity Risk Management Processes Integrated [Text Block]",
        "label": "Cybersecurity Risk Management Processes Integrated [Text Block]"
       }
      }
     },
     "auth_ref": [
      "r242",
      "r336"
     ]
    },
    "cyd_CybersecurityRiskManagementStrategyAndGovernanceAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/cyd/2024",
     "localname": "CybersecurityRiskManagementStrategyAndGovernanceAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Cybersecurity Risk Management, Strategy, and Governance [Abstract]"
       }
      }
     },
     "auth_ref": [
      "r240",
      "r334"
     ]
    },
    "cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/cyd/2024",
     "localname": "CybersecurityRiskManagementStrategyAndGovernanceLineItems",
     "presentation": [
      "http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cybersecurity Risk Management, Strategy, and Governance [Line Items]"
       }
      }
     },
     "auth_ref": [
      "r240",
      "r334"
     ]
    },
    "cyd_CybersecurityRiskManagementStrategyAndGovernanceTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/cyd/2024",
     "localname": "CybersecurityRiskManagementStrategyAndGovernanceTable",
     "presentation": [
      "http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cybersecurity Risk Management, Strategy, and Governance [Table]"
       }
      }
     },
     "auth_ref": [
      "r240",
      "r334"
     ]
    },
    "cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/cyd/2024",
     "localname": "CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag",
     "presentation": [
      "http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]",
        "label": "Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]"
       }
      }
     },
     "auth_ref": [
      "r244",
      "r338"
     ]
    },
    "cyd_CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/cyd/2024",
     "localname": "CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Text Block]",
        "label": "Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Text Block]"
       }
      }
     },
     "auth_ref": [
      "r244",
      "r338"
     ]
    },
    "cyd_CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/cyd/2024",
     "localname": "CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]",
        "label": "Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]"
       }
      }
     },
     "auth_ref": [
      "r245",
      "r339"
     ]
    },
    "cyd_CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/cyd/2024",
     "localname": "CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]",
        "label": "Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]"
       }
      }
     },
     "auth_ref": [
      "r247",
      "r341"
     ]
    },
    "cyd_CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/cyd/2024",
     "localname": "CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag",
     "presentation": [
      "http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]",
        "label": "Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]"
       }
      }
     },
     "auth_ref": [
      "r243",
      "r337"
     ]
    },
    "simecb_DecreaseIncreaseInOtherNoncurrentAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "DecreaseIncreaseInOtherNoncurrentAssets",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInInvestingActivities",
       "weight": -1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Decrease (increase) in other non-current assets",
        "documentation": "Decrease (increase) in other non-current assets.",
        "label": "Decrease Increase In Other Noncurrent Assets"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_DeferredContributionPlanPercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "DeferredContributionPlanPercentage",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Deferred contribution plan percentage",
        "documentation": "Deferred contribution plan percentage.",
        "label": "Deferred Contribution Plan Percentage"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_DeferredTaxAssetsAdvancesFromCustomers": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "DeferredTaxAssetsAdvancesFromCustomers",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable": {
       "parentTag": "ifrs-full_DeferredTaxLiabilityAsset",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Advances from customers",
        "documentation": "Amount of deferred tax assets advances from customers.",
        "label": "Deferred Tax Assets Advances From Customers"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "DeferredTaxAssetsAllowanceForDoubtfulAccounts",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable": {
       "parentTag": "ifrs-full_DeferredTaxLiabilityAsset",
       "weight": -1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Allowance for doubtful accounts",
        "documentation": "Amount of deferred tax assets allowance.",
        "label": "Deferred Tax Assets Allowance For Doubtful Accounts"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DeferredTaxAssetsAndLiabilitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DeferredTaxAssetsAndLiabilitiesAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Deferred tax assets:",
        "label": "Deferred tax assets and liabilities [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DeferredTaxExpenseIncomeAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DeferredTaxExpenseIncomeAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Taxes [Abstract]",
        "terseLabel": "Deferred tax liabilities:"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Defined benefit obligations (DBO) changes in present",
        "label": "Deferred tax expense (income) relating to tax rate changes or imposition of new taxes"
       }
      },
      "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)]"
       }
      }
     },
     "auth_ref": [
      "r188"
     ]
    },
    "ifrs-full_DeferredTaxLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DeferredTaxLiabilities",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_NoncurrentLiabilities",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet",
      "http://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Deferred income tax",
        "verboseLabel": "Deferred tax liabilities, net",
        "label": "Deferred tax liabilities"
       }
      },
      "en": {
       "role": {
        "documentation": "The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]"
       }
      }
     },
     "auth_ref": [
      "r17",
      "r21",
      "r45"
     ]
    },
    "ifrs-full_DeferredTaxLiabilityAsset": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DeferredTaxLiabilityAsset",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total deferred tax assets",
        "label": "Deferred tax liability (asset)"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]"
       }
      }
     },
     "auth_ref": [
      "r45"
     ]
    },
    "ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofIncomeTaxChargedTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Deferred Tax",
        "label": "Deferred tax relating to items credited (charged) directly to equity"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)]"
       }
      }
     },
     "auth_ref": [
      "r41"
     ]
    },
    "ifrs-full_DefinedBenefitObligationAtPresentValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DefinedBenefitObligationAtPresentValue",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofEmployeeBenefitsLiabilityTable": {
       "parentTag": "ifrs-full_LiabilityAssetOfDefinedBenefitPlans",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ContingenciesDetails",
      "http://www.gsimec.com.mx/role/ScheduleofEmployeeBenefitsLiabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Defined Benefits Obligation",
        "terseLabel": "Obligated to pay",
        "label": "Defined benefit obligation, at present value"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r377"
     ]
    },
    "simecb_DefinedBenefitObligationAtPresentValues": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "DefinedBenefitObligationAtPresentValues",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "DBO present value at January 1st",
        "periodEndLabel": "DBO present value at December 31st",
        "documentation": "The amount of defined benefit obligation at present values.",
        "label": "Defined Benefit Obligation At Present Values"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DefinedBenefitPlansAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DefinedBenefitPlansAxis",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails",
      "http://www.gsimec.com.mx/role/ScheduleofEmployeeBenefitsLiabilityTable",
      "http://www.gsimec.com.mx/role/ScheduleofNetCostforthePeriodBookedinProfitandlossTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Defined benefit plans [axis]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r56"
     ]
    },
    "ifrs-full_DefinedBenefitPlansDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DefinedBenefitPlansDomain",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails",
      "http://www.gsimec.com.mx/role/ScheduleofEmployeeBenefitsLiabilityTable",
      "http://www.gsimec.com.mx/role/ScheduleofNetCostforthePeriodBookedinProfitandlossTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Defined benefit plans [domain]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r56"
     ]
    },
    "simecb_DefinedBenefitsCosts": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "DefinedBenefitsCosts",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Paid benefits",
        "documentation": "Net cost of benefits during the year.",
        "label": "Defined Benefits Costs"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_DefinedBenefitsObligationsDBO": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "DefinedBenefitsObligationsDBO",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Defined benefits obligations (DBO)",
        "documentation": "The amount of defined benefit plan obligation.",
        "label": "Defined Benefits Obligations DBO"
       }
      }
     },
     "auth_ref": []
    },
    "dei_DelayedOrContinuousOffering": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DelayedOrContinuousOffering",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Delayed or Continuous Offering"
       }
      }
     },
     "auth_ref": [
      "r270",
      "r271",
      "r285"
     ]
    },
    "ifrs-full_DepreciationAndAmortisationExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DepreciationAndAmortisationExpense",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow",
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Depreciation and amortization",
        "label": "Depreciation and amortisation expense"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r1",
      "r38",
      "r135",
      "r165",
      "r171",
      "r179"
     ]
    },
    "simecb_DepreciationAndAmortizationMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "DepreciationAndAmortizationMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Depreciation and amortization [Member]",
        "label": "Depreciation And Amortization Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DepreciationExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DepreciationExpense",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/PropertyPlantandEquipmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Depreciation expense",
        "label": "Depreciation expense"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives."
       }
      }
     },
     "auth_ref": [
      "r363"
     ]
    },
    "ifrs-full_DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Depreciation expense",
        "label": "Depreciation, property, plant and equipment including right-of-use assets"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of depreciation of property, plant and equipment including right-of-use assets. [Refer: Depreciation and amortisation expense; Property, plant and equipment including right-of-use assets]"
       }
      }
     },
     "auth_ref": [
      "r372"
     ]
    },
    "simecb_DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses",
     "presentation": [
      "http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Estimates for expected credit losses",
        "documentation": "Description of accounting policy for estimates for expected credit losses.",
        "label": "Description Of Accounting Policy For Allowances For Estimates For Expected Credit Losses"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Costs for loans",
        "label": "Description of accounting policy for borrowing costs [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for interest and other costs that the entity incurs in connection with the borrowing of funds."
       }
      }
     },
     "auth_ref": [
      "r364"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Business combinations",
        "label": "Description of accounting policy for business combinations [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for business combinations. [Refer: Total for all business combinations [member]]"
       }
      }
     },
     "auth_ref": [
      "r364"
     ]
    },
    "simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Conversion of foreign subsidiaries financial statements",
        "documentation": "The description of the entity's accounting policy for Conversion of foreign subsidiaries' financial statements.",
        "label": "Description Of Accounting Policy For Conversion Of Foreign Subsidiaries Financial Statements Explanatory"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock",
     "presentation": [
      "http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cost of sales and expenses by function",
        "documentation": "The description of the entity's accounting policy for cost of sales and expenses by function.",
        "label": "Description Of Accounting Policy For Cost Of Sales And Expenses By Functiontext Block"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Derivative financial instruments",
        "label": "Description of accounting policy for derivative financial instruments [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for derivative financial instruments. [Refer: Classes of financial instruments [domain]; Derivatives [member]]"
       }
      }
     },
     "auth_ref": [
      "r364"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Earnings per share",
        "label": "Description of accounting policy for earnings per share [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for earnings per share."
       }
      }
     },
     "auth_ref": [
      "r364"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Retirement benefit cost",
        "label": "Description of accounting policy for employee benefits [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information 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."
       }
      }
     },
     "auth_ref": [
      "r364"
     ]
    },
    "simecb_DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock",
     "presentation": [
      "http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Environmental liabilities",
        "documentation": "The description of the entity's accounting policy for environmental liabilities.",
        "label": "Description Of Accounting Policy For Environmental Liabilitiestext Block"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Financial assets",
        "label": "Description of accounting policy for financial assets [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for financial assets. [Refer: Financial assets]"
       }
      }
     },
     "auth_ref": [
      "r364"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Financial instruments",
        "label": "Description of accounting policy for financial instruments [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for financial instruments. [Refer: Classes of financial instruments [domain]]"
       }
      }
     },
     "auth_ref": [
      "r364"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Financial liabilities",
        "label": "Description of accounting policy for financial liabilities [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for financial liabilities. [Refer: Financial liabilities]"
       }
      }
     },
     "auth_ref": [
      "r364"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Foreign currencies transactions",
        "label": "Description of accounting policy for foreign currency translation [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for foreign currency translation."
       }
      }
     },
     "auth_ref": [
      "r364"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForGoodwillExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForGoodwillExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Goodwill",
        "label": "Description of accounting policy for goodwill [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for goodwill. [Refer: Goodwill]"
       }
      }
     },
     "auth_ref": [
      "r364"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Income taxes",
        "label": "Description of accounting policy for income tax [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for income tax."
       }
      }
     },
     "auth_ref": [
      "r364"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Intangible assets",
        "label": "Description of accounting policy for intangible assets and goodwill [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for intangible assets and goodwill. [Refer: Intangible assets and goodwill]"
       }
      }
     },
     "auth_ref": [
      "r364"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Impairment of tangible and intangible assets other than goodwill",
        "label": "Description of accounting policy for intangible assets other than goodwill [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]"
       }
      }
     },
     "auth_ref": [
      "r364"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForLeasesExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Leases",
        "label": "Description of accounting policy for leases [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information 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."
       }
      }
     },
     "auth_ref": [
      "r364"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForMeasuringInventories",
     "presentation": [
      "http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Inventories and cost of sales",
        "label": "Description of accounting policy for measuring inventories [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's accounting policy for measuring inventories. [Refer: Inventories]"
       }
      }
     },
     "auth_ref": [
      "r65"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Property, plant and equipment",
        "label": "Description of accounting policy for property, plant and equipment [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for property, plant and equipment. [Refer: Property, plant and equipment]"
       }
      }
     },
     "auth_ref": [
      "r364"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForProvisionsExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Provisions",
        "label": "Description of accounting policy for provisions [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for provisions. [Refer: Provisions]"
       }
      }
     },
     "auth_ref": [
      "r364"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForRecognitionOfRevenue",
     "presentation": [
      "http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Revenue from contracts with customers",
        "label": "Description of accounting policy for recognition of revenue [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for recognising revenue. [Refer: Revenue]"
       }
      }
     },
     "auth_ref": [
      "r364"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Financial information by operating segment",
        "label": "Description of accounting policy for segment reporting [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for segment reporting."
       }
      }
     },
     "auth_ref": [
      "r364"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
     "presentation": [
      "http://www.gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cash and cash equivalents and temporary investments",
        "label": "Description of accounting policy for determining components of cash and cash equivalents [text block]"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r117"
     ]
    },
    "ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofTaxLossesPendingofAmortizeTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Expiration Date",
        "label": "Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits"
       }
      },
      "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]]"
       }
      }
     },
     "auth_ref": [
      "r44"
     ]
    },
    "ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfInitialApplicationOfStandardsOrInterpretations",
     "presentation": [
      "http://www.gsimec.com.mx/role/ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotinForceYet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Application of new and amended standards and interpretations and standards not in force yet",
        "label": "Disclosure of initial application of standards or interpretations [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]]"
       }
      }
     },
     "auth_ref": [
      "r119"
     ]
    },
    "ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/CriticalAccountingJudgmentsandKeySourcesofEstimates"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Critical accounting judgments and key sources of estimates",
        "label": "Disclosure of accounting judgements and estimates [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of judgements that management has made in the process of applying the entity's accounting policies that have the most significant effect on amounts recognised in the financial statements along with information about the assumptions that the entity makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next year. [Refer: Carrying amount [member]]"
       }
      }
     },
     "auth_ref": [
      "r360"
     ]
    },
    "simecb_DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/TradeReceivablesNetTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Age of Net Receivables that are Past Due",
        "documentation": "The disclosure of the age of net receivables that are past due.",
        "label": "Disclosure Of Age Of Net Receivables That Are Past Due Explanatory"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfAllowanceForCreditLossesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfAllowanceForCreditLossesExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/TradeReceivablesNetTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Allowance for Doubtful Accounts",
        "label": "Disclosure of allowance for credit losses [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]"
       }
      }
     },
     "auth_ref": [
      "r360"
     ]
    },
    "ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/OtherComprehensiveIncomeLoss"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other comprehensive income (loss)",
        "label": "Disclosure of analysis of other comprehensive income by item [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The entire disclosure of the analysis of other comprehensive income by item."
       }
      }
     },
     "auth_ref": [
      "r7"
     ]
    },
    "ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherComprehensiveIncomeLossTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Other Comprehensive Income (Loss) [Line Items]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Cost of Sales and Administration Expenses [Line Items]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Basis of preparation and presentation of the consolidated financial statements",
        "label": "Disclosure of basis of preparation of financial statements [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of the basis used for the preparation of the financial statements."
       }
      }
     },
     "auth_ref": [
      "r360"
     ]
    },
    "ifrs-full_DisclosureOfBorrowingsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfBorrowingsExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/ShortTermDebt"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Short-term debt",
        "label": "Disclosure of borrowings [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of borrowings. [Refer: Borrowings]"
       }
      }
     },
     "auth_ref": [
      "r360"
     ]
    },
    "ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfCashAndCashEquivalentsExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestments"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cash and cash equivalents and other investments",
        "label": "Disclosure of cash and cash equivalents [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents]"
       }
      }
     },
     "auth_ref": [
      "r360"
     ]
    },
    "ifrs-full_DisclosureOfChangesInAccountingEstimatesLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfChangesInAccountingEstimatesLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Basis of Preparation and Presentation of the Consolidated Financial Statements [Line Items]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfClassesOfShareCapitalExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfClassesOfShareCapitalExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/StockholdersEquityTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Reconciliation of the Number of Shares Outstanding",
        "label": "Disclosure of classes of share capital [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of classes of share capital. [Refer: Classes of share capital [domain]]"
       }
      }
     },
     "auth_ref": [
      "r27"
     ]
    },
    "ifrs-full_DisclosureOfCommitmentsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfCommitmentsExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/Commitments"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Commitments",
        "label": "Disclosure of commitments [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of commitments."
       }
      }
     },
     "auth_ref": [
      "r360"
     ]
    },
    "ifrs-full_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedFinancialStatementsIssuance"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Consolidated financial statements issuance",
        "label": "Disclosure of information about separate financial statements [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of information about separate financial statements."
       }
      }
     },
     "auth_ref": [
      "r85",
      "r139"
     ]
    },
    "ifrs-full_DisclosureOfContingentLiabilitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfContingentLiabilitiesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Contingencies [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfContingentLiabilitiesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfContingentLiabilitiesExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/Contingencies"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Contingencies",
        "label": "Disclosure of contingent liabilities [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of contingent liabilities. [Refer: Classes of contingent liabilities [domain]]"
       }
      }
     },
     "auth_ref": [
      "r92"
     ]
    },
    "simecb_DisclosureOfControllingAndNoncontrollingInterestExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "DisclosureOfControllingAndNoncontrollingInterestExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/NonControllingInterestTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Controlling and Non-Controlling Interest",
        "documentation": "The disclosure of controlling and non-controlling interest explanatory.",
        "label": "Disclosure Of Controlling And Noncontrolling Interest Explanatory"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfCostOfSalesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfCostOfSalesExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/CostofSalesandExpensesbytheirNature"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cost of sales and expenses by their nature",
        "label": "Disclosure of cost of sales [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of the cost of sales. [Refer: Cost of sales]"
       }
      }
     },
     "auth_ref": [
      "r360"
     ]
    },
    "ifrs-full_DisclosureOfDeferredTaxesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfDeferredTaxesExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/IncomeTaxesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Deferred Income Tax Liability",
        "label": "Disclosure of deferred taxes [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]"
       }
      }
     },
     "auth_ref": [
      "r360"
     ]
    },
    "ifrs-full_DisclosureOfDefinedBenefitPlansAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfDefinedBenefitPlansAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of DBO Amount Recorded in the Balance Sheet [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfDefinedBenefitPlansExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfDefinedBenefitPlansExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of DBO Amount Recorded in the Balance Sheet",
        "label": "Disclosure of defined benefit plans [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of defined benefit plans. [Refer: Defined benefit plans [domain]]"
       }
      }
     },
     "auth_ref": [
      "r56"
     ]
    },
    "ifrs-full_DisclosureOfDefinedBenefitPlansLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfDefinedBenefitPlansLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Employee Benefits [Line Items]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/PropertyPlantandEquipmentTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Accumulated Depreciation of Property, Plant and Equipment",
        "label": "Disclosure of depreciation and amortisation expense [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense]"
       }
      }
     },
     "auth_ref": [
      "r360"
     ]
    },
    "ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfDerivativeFinancialInstrumentsExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/FinancialInstruments"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Financial instruments",
        "label": "Disclosure of derivative financial instruments [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of derivative financial instruments. [Refer: Derivatives [member]]"
       }
      }
     },
     "auth_ref": [
      "r360"
     ]
    },
    "ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfDetailedInformationAboutBorrowingsLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/ShortTermDebtDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Short-Term Debt [Line Items]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": []
    },
    "simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestmentsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Cash and Cash Equivalents",
        "documentation": "The disclosure of detailed information about Cash and cash equivalents.",
        "label": "Disclosure Of Detailed Information About Cash And Cash Equivalents Explanatory"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Estimated Useful Lives of Assets",
        "documentation": "The disclosure of detailed information about estimated useful lives of assets.",
        "label": "Disclosure Of Detailed Information About Estimated Useful Lives Of Assets Explanatory"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/InvestmentsinFinancialInstrumentsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Investments in Financial Instruments",
        "label": "Disclosure of detailed information about financial instruments [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of detailed information about financial instruments. [Refer: Classes of financial instruments [domain]]"
       }
      }
     },
     "auth_ref": [
      "r153",
      "r157",
      "r159"
     ]
    },
    "ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssetsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Reconciliation Between the Opening and Closing Balances",
        "label": "Disclosure of detailed information about intangible assets [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]"
       }
      }
     },
     "auth_ref": [
      "r100"
     ]
    },
    "ifrs-full_DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/PropertyPlantandEquipmentTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Net Book Value of Property, Plant and Equipment",
        "label": "Disclosure of detailed information about investment property [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of detailed information about investment property. [Refer: Investment property]"
       }
      }
     },
     "auth_ref": [
      "r102"
     ]
    },
    "ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/PropertyPlantandEquipmentTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Cost of Investment Property, Plant and Equipment",
        "label": "Disclosure of detailed information about property, plant and equipment [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]"
       }
      }
     },
     "auth_ref": [
      "r52"
     ]
    },
    "simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/RecoverableTaxesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Recoverable Taxes",
        "documentation": "The disclosure of detailed information about recoverable taxes.",
        "label": "Disclosure Of Detailed Information About Recoverable Taxes Explanatory"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/InventoriesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Current Inventory and Non-Current Inventory",
        "documentation": "The disclosure of detailed information about short-term and long-term Inventories.",
        "label": "Disclosure Of Detailed Information About Short Term And Long Term Inventories Explanatory"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock",
     "presentation": [
      "http://www.gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilitiesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Accounts Payable Trade and Other Accrued Liabilities",
        "documentation": "Tabular disclosure of trade accounts payable.",
        "label": "Disclosure Of Detailed Information About Trade Accounts Payable And Other Accrued Liabilities Explanatory Table Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Relevant Exchange Rates",
        "label": "Disclosure of effect of changes in foreign exchange rates [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The entire disclosure for the effect of changes in foreign exchange rates."
       }
      }
     },
     "auth_ref": [
      "r70"
     ]
    },
    "ifrs-full_DisclosureOfEmployeeBenefitsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfEmployeeBenefitsExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefits"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Employee benefits",
        "label": "Disclosure of employee benefits [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The entire disclosure for employee benefits."
       }
      }
     },
     "auth_ref": [
      "r64"
     ]
    },
    "ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfEntitysReportableSegmentsExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/FinancialInformationbySegments"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Financial information by segments",
        "label": "Disclosure of entity's operating segments [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The entire disclosure for operating segments."
       }
      }
     },
     "auth_ref": [
      "r178"
     ]
    },
    "ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfEventsAfterReportingPeriodExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/SubsequentEvents"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Subsequent events",
        "label": "Disclosure of events after reporting period [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The entire disclosure for events after the reporting period."
       }
      }
     },
     "auth_ref": [
      "r40"
     ]
    },
    "ifrs-full_DisclosureOfExpensesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfExpensesExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/OtherIncomeExpensesNetTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Other Income (Expenses), Net",
        "label": "Disclosure of expenses [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of expenses."
       }
      }
     },
     "auth_ref": [
      "r360"
     ]
    },
    "ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAgeofNetReceivablesthatarePastDueTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Age of Net Receivables that are Past Due [Line Items]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfFinancialInstrumentsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfFinancialInstrumentsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Investments in Financial Instruments [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Financial Instruments [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfFinancialInstrumentsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfFinancialInstrumentsExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/InvestmentsinFinancialInstruments"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Investments in financial instruments",
        "label": "Disclosure of financial instruments [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The entire disclosure for financial instruments."
       }
      }
     },
     "auth_ref": [
      "r161"
     ]
    },
    "ifrs-full_DisclosureOfFinancialInstrumentsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfFinancialInstrumentsLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/FinancialInstrumentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Financial Instruments [Line Items]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/CommitmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Commitments [Line Items]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/CostofSalesandExpensesbytheirNatureTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Cost of Sales and Administration Expenses",
        "label": "Disclosure of general and administrative expense [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of general and administrative expenses. [Refer: Administrative expenses]"
       }
      }
     },
     "auth_ref": [
      "r360"
     ]
    },
    "ifrs-full_DisclosureOfIncomeTaxExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfIncomeTaxExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/IncomeTaxes"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Income taxes",
        "label": "Disclosure of income tax [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The entire disclosure for income taxes."
       }
      }
     },
     "auth_ref": [
      "r47"
     ]
    },
    "ifrs-full_DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Application of New and Amended Standards and Interpretations and Standards Not In Force Yet [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfIntangibleAssetsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfIntangibleAssetsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible and Other Long-Term Assets [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfIntangibleAssetsAndGoodwillExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssetsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Balances",
        "label": "Disclosure of intangible assets and goodwill [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill]"
       }
      }
     },
     "auth_ref": [
      "r360"
     ]
    },
    "ifrs-full_DisclosureOfIntangibleAssetsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfIntangibleAssetsExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Intangible and other long-term assets",
        "label": "Disclosure of intangible assets [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The entire disclosure for intangible assets."
       }
      }
     },
     "auth_ref": [
      "r101"
     ]
    },
    "ifrs-full_DisclosureOfIntangibleAssetsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfIntangibleAssetsLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails",
      "http://www.gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Intangible Assets Balance [Line Items]",
        "terseLabel": "Intangible and Other Long-Term Assets [Line Items]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfIntangibleAssetsMaterialToEntityLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofReconciliationBetweentheOpeningandClosingBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Reconciliation Between the Opening and Closing Balances [Line Items]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfInventoriesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfInventoriesExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/Inventories"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Inventories",
        "label": "Disclosure of inventories [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The entire disclosure for inventories."
       }
      }
     },
     "auth_ref": [
      "r68"
     ]
    },
    "ifrs-full_DisclosureOfInvestmentPropertyLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfInvestmentPropertyLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCostofInvestmentPropertyPlantandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Cost of Investment Property, Plant and Equipment [Line Items]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfIssuedCapitalExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfIssuedCapitalExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/StockholdersEquityTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Common Stock",
        "label": "Disclosure of issued capital [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of issued capital. [Refer: Issued capital]"
       }
      }
     },
     "auth_ref": [
      "r360"
     ]
    },
    "ifrs-full_DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Additional Bank Lines of Credit that Company Has Disposal to Reduce Liquidity Risk [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_DisclosureOfNatureOfBusinessExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "DisclosureOfNatureOfBusinessExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/NatureofBusiness"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Nature of business",
        "documentation": "The entire disclosure for nature of business.",
        "label": "Disclosure Of Nature Of Business Explanatory"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Employee Benefits Liability",
        "label": "Disclosure of net defined benefit liability (asset) [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]"
       }
      }
     },
     "auth_ref": [
      "r57"
     ]
    },
    "ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfNetDefinedBenefitLiabilityAssetLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofEmployeeBenefitsLiabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Employee Benefits Liability [Line Items]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Subsequent Events [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/SignificantEvents"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Significant events",
        "label": "Disclosure of non-adjusting events after reporting period [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [domain]]"
       }
      }
     },
     "auth_ref": [
      "r39"
     ]
    },
    "ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Subsequent Events [Line Items]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfNoncontrollingInterestsExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/NonControllingInterest"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Non-controlling interest",
        "label": "Disclosure of non-controlling interests [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of non-controlling interests. [Refer: Non-controlling interests]"
       }
      }
     },
     "auth_ref": [
      "r360"
     ]
    },
    "ifrs-full_DisclosureOfOperatingSegmentsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfOperatingSegmentsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Financial Information by Segments [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfOperatingSegmentsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfOperatingSegmentsExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/FinancialInformationbySegmentsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Financial Information by Segments",
        "label": "Disclosure of operating segments [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of operating segments. [Refer: Operating segments [member]]"
       }
      }
     },
     "auth_ref": [
      "r166"
     ]
    },
    "ifrs-full_DisclosureOfOperatingSegmentsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfOperatingSegmentsLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Financial Information by Segments [Line Items]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": []
    },
    "simecb_DisclosureOfOtherComprehensiveIncomeLossExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "DisclosureOfOtherComprehensiveIncomeLossExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/OtherComprehensiveIncomeLossTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Other Comprehensive Income (Loss)",
        "documentation": "Tabular disclosure of other comprehensive income loss.",
        "label": "Disclosure Of Other Comprehensive Income Loss Explanatory"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfOtherOperatingIncomeExpenseExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/OtherIncomeExpensesNet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other income (expenses), net",
        "label": "Disclosure of other operating income (expense) [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of other operating income or expense. [Refer: Other operating income (expense)]"
       }
      }
     },
     "auth_ref": [
      "r360"
     ]
    },
    "ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfPropertyPlantAndEquipmentExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/PropertyPlantandEquipment"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Property, plant and equipment",
        "label": "Disclosure of property, plant and equipment [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The entire disclosure for property, plant and equipment."
       }
      }
     },
     "auth_ref": [
      "r55"
     ]
    },
    "ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfPropertyPlantAndEquipmentLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentTable",
      "http://www.gsimec.com.mx/role/ScheduleofEstimatedUsefulLivesofAssetsTable",
      "http://www.gsimec.com.mx/role/ScheduleofNetBookValueofPropertyPlantandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Estimated Useful Lives of Assets [Line Items]",
        "terseLabel": "Schedule of Accumulated Depreciation of Property, Plant and Equipment [Line Items]",
        "verboseLabel": "Schedule of Net Book Value of Property, Plant and Equipment [Line Items]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": []
    },
    "simecb_DisclosureOfRecoverableTaxesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "DisclosureOfRecoverableTaxesExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/RecoverableTaxes"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Recoverable taxes",
        "documentation": "The entire disclosure for recoverable taxes.",
        "label": "Disclosure Of Recoverable Taxes Explanatory"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfRelatedPartyExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfRelatedPartyExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedParties"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Transactions and balances with related parties",
        "label": "Disclosure of related party [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The entire disclosure for related parties."
       }
      }
     },
     "auth_ref": [
      "r77"
     ]
    },
    "ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfReservesAndOtherEquityInterestExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/StockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Stockholders' equity",
        "label": "Disclosure of reserves within equity [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of reserves within equity. [Refer: Other reserves [member]]"
       }
      }
     },
     "auth_ref": [
      "r28"
     ]
    },
    "ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Main Actuarial Hypothesis Used in the Actuarial Computations [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Main Actuarial Hypothesis Used in the Actuarial Computations",
        "label": "Disclosure of sensitivity analysis for actuarial assumptions [text block]"
       }
      },
      "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 [domain]; Defined benefit obligation, at present value]"
       }
      }
     },
     "auth_ref": [
      "r62"
     ]
    },
    "ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Subsidiaries",
        "label": "Disclosure of subsidiaries [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of subsidiaries. [Refer: Total for all subsidiaries [member]]"
       }
      }
     },
     "auth_ref": [
      "r82",
      "r84",
      "r138"
     ]
    },
    "ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfSignificantInvestmentsInSubsidiariesLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Subsidiaries [line items]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofTaxLossesPendingofAmortizeTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Tax Losses Pending of Amortize [Line Items]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfTradeAndOtherPayablesExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilities"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accounts payable trade and other accrued liabilities",
        "label": "Disclosure of trade and other payables [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of trade and other payables. [Refer: Trade and other payables]"
       }
      }
     },
     "auth_ref": [
      "r360"
     ]
    },
    "ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfTradeAndOtherReceivablesExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/TradeReceivablesNet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Trade receivables \u2013 Net",
        "label": "Disclosure of trade and other receivables [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of trade and other receivables. [Refer: Trade and other receivables]"
       }
      }
     },
     "auth_ref": [
      "r360"
     ]
    },
    "ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfTransactionsBetweenRelatedPartiesAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loans from related parties:",
        "label": "Disclosure of transactions between related parties [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
     "presentation": [
      "http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Transactions with Related Parties",
        "label": "Disclosure of transactions between related parties [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of transactions between the entity and its related parties. [Refer: Total for all related parties [member]]"
       }
      }
     },
     "auth_ref": [
      "r74"
     ]
    },
    "ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfTransactionsBetweenRelatedPartiesLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Transactions and Balances with Related Parties [Line Items]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": []
    },
    "simecb_DispositionOfStack": {
     "xbrltype": "integerItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "DispositionOfStack",
     "presentation": [
      "http://www.gsimec.com.mx/role/ContingenciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Disposition of stack (in Tons)",
        "documentation": "Disposition of stack.",
        "label": "Disposition Of Stack"
       }
      }
     },
     "auth_ref": []
    },
    "dei_DividendOrInterestReinvestmentPlanOnly": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DividendOrInterestReinvestmentPlanOnly",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Dividend or Interest Reinvestment Plan Only"
       }
      }
     },
     "auth_ref": [
      "r270",
      "r271",
      "r285"
     ]
    },
    "dei_DocumentAccountingStandard": {
     "xbrltype": "accountingStandardItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentAccountingStandard",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Accounting Standard",
        "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'."
       }
      }
     },
     "auth_ref": [
      "r238"
     ]
    },
    "dei_DocumentAnnualReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentAnnualReport",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Annual Report",
        "documentation": "Boolean flag that is true only for a form used as an annual report."
       }
      }
     },
     "auth_ref": [
      "r235",
      "r238",
      "r258"
     ]
    },
    "dei_DocumentCopyrightInformation": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentCopyrightInformation",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Copyright Information",
        "documentation": "The copyright information for the document."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentCreationDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentCreationDate",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Creation Date",
        "documentation": "The date the document was made available and submitted, in YYYY-MM-DD format. The date of submission, date of acceptance by the recipient, and the document effective date are all potentially different."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentDescription",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Description",
        "documentation": "The description of the document."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentDomain",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document [Domain]",
        "documentation": "Type of the document as assigned by the filer, corresponding to SEC document naming convention standards."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentEffectiveDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentEffectiveDate",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Effective Date",
        "documentation": "The date when a document, upon receipt and acceptance, becomes officially effective, in YYYY-MM-DD format. Usually it is a system-assigned date time value, but it may be declared by the submitter in some cases."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentFinStmtErrorCorrectionFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentFinStmtErrorCorrectionFlag",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Financial Statement Error Correction [Flag]",
        "documentation": "Indicates whether any of the financial statement period in the filing include a restatement due to error correction."
       }
      }
     },
     "auth_ref": [
      "r235",
      "r238",
      "r258",
      "r309"
     ]
    },
    "dei_DocumentFinStmtRestatementRecoveryAnalysisFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentFinStmtRestatementRecoveryAnalysisFlag",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Financial Statement Restatement Recovery Analysis [Flag]",
        "documentation": "Indicates whether any of the financial statement periods include restatements that required a recovery analysis of incentive-based compensation received by any of the registrant's executive officers during the relevant recovery period pursuant to \u00a7240.10D-1(b)."
       }
      }
     },
     "auth_ref": [
      "r235",
      "r238",
      "r258",
      "r309"
     ]
    },
    "dei_DocumentFiscalPeriodFocus": {
     "xbrltype": "fiscalPeriodItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentFiscalPeriodFocus",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Fiscal Period Focus",
        "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."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentFiscalYearFocus": {
     "xbrltype": "gYearItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentFiscalYearFocus",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Fiscal Year Focus",
        "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."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentInformationDocumentAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentInformationDocumentAxis",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Information, Document [Axis]",
        "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."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentInformationLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentInformationLineItems",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Information [Line Items]",
        "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."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentInformationTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentInformationTable",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Information [Table]",
        "documentation": "Container to support the formal attachment of each official or unofficial, public or private document as part of a submission package."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentInformationTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentInformationTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Information [Text Block]",
        "documentation": "Container to support the formal attachment of each official or unofficial, public or private document as part of a submission package."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentName": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentName",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Name",
        "documentation": "Name of the document as assigned by the filer, corresponding to SEC document naming convention standards. Examples appear in the &lt;FILENAME> field of EDGAR filings, such as 'htm_25911.htm', 'exhibit1.htm', 'v105727_8k.txt'."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentPeriodEndDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentPeriodEndDate",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Period End Date",
        "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."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentPeriodStartDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentPeriodStartDate",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Period Start Date",
        "documentation": "The start date of the period covered in the document, in YYYY-MM-DD format."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentQuarterlyReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentQuarterlyReport",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Quarterly Report",
        "documentation": "Boolean flag that is true only for a form used as an quarterly report."
       }
      }
     },
     "auth_ref": [
      "r236"
     ]
    },
    "dei_DocumentRegistrationStatement": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentRegistrationStatement",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Registration Statement",
        "documentation": "Boolean flag that is true only for a form used as a registration statement."
       }
      }
     },
     "auth_ref": [
      "r224"
     ]
    },
    "dei_DocumentShellCompanyEventDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentShellCompanyEventDate",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Shell Company Event Date",
        "documentation": "Date of event requiring a shell company report."
       }
      }
     },
     "auth_ref": [
      "r238"
     ]
    },
    "dei_DocumentShellCompanyReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentShellCompanyReport",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Shell Company Report",
        "documentation": "Boolean flag that is true for a Shell Company Report pursuant to section 13 or 15(d) of the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r238"
     ]
    },
    "dei_DocumentSubtitle": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentSubtitle",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Subtitle",
        "documentation": "The subtitle given to the document resource by the creator or publisher. An example is 'A New Period of Growth'."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentSynopsis": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentSynopsis",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Synopsis",
        "documentation": "A synopsis or description of the document provided by the creator or publisher. Examples are 'This is the 2006 annual report for Company. During this period we saw revenue grow by 10% and earnings per share grow by 15% over the prior period'"
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentTitle": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentTitle",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Title",
        "documentation": "The name or title given to the document resource by the creator or publisher. An example is '2002 Annual Report'."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentTransitionReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentTransitionReport",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Transition Report",
        "documentation": "Boolean flag that is true only for a form used as a transition report."
       }
      }
     },
     "auth_ref": [
      "r286"
     ]
    },
    "dei_DocumentType": {
     "xbrltype": "submissionTypeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentType",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Type",
        "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'."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentVersion": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentVersion",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Version",
        "documentation": "The version identifier of the document."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentsIncorporatedByReferenceTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentsIncorporatedByReferenceTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Documents Incorporated by Reference [Text Block]",
        "documentation": "Documents incorporated by reference."
       }
      }
     },
     "auth_ref": [
      "r227"
     ]
    },
    "ecd_DvddsOrOthrErngsPdOnEqtyAwrdsNtOthrwsRflctdInTtlCompForCvrdYrMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "DvddsOrOthrErngsPdOnEqtyAwrdsNtOthrwsRflctdInTtlCompForCvrdYrMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Dividends or Other Earnings Paid on Equity Awards not Otherwise Reflected in Total Compensation for Covered Year [Member]",
        "terseLabel": "Dividends or Other Earnings Paid on Equity Awards not Otherwise Reflected in Total Compensation for Covered Year"
       }
      }
     },
     "auth_ref": [
      "r298"
     ]
    },
    "simecb_ENELTRADINGBRASILSAMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ENELTRADINGBRASILSAMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/CommitmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "NEWCOM [Member]",
        "verboseLabel": "EN EL TRADING BRASIL S.A. [Member]",
        "label": "ENELTRADINGBRASILSAMember"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_EarningsPerShareAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "EarningsPerShareAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Earnings per share:",
        "label": "Earnings per share [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "EffectOfExchangeRateChangesOnCashAndCashEquivalents",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Effects of exchange rate changes on the balance of cash and cash equivalents held in foreign currencies",
        "label": "Effect of exchange rate changes on cash and cash equivalents"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r111",
      "r112"
     ]
    },
    "simecb_EffectOfRestatementAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "EffectOfRestatementAmount",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofCommonStockTable": {
       "parentTag": "ifrs-full_IssuedCapital",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCommonStockTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Effect of restatement amount",
        "documentation": "Effect of restatement, Amount.",
        "label": "Effect Of Restatement Amount"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EffectiveAfter60Days486a": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EffectiveAfter60Days486a",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Effective after 60 Days, 486(a)"
       }
      }
     },
     "auth_ref": [
      "r356"
     ]
    },
    "dei_EffectiveOnDate486a": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EffectiveOnDate486a",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Effective on Date, 486(a)"
       }
      }
     },
     "auth_ref": [
      "r356"
     ]
    },
    "dei_EffectiveOnDate486b": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EffectiveOnDate486b",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Effective on Date, 486(b)"
       }
      }
     },
     "auth_ref": [
      "r357"
     ]
    },
    "dei_EffectiveOnSetDate486a": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EffectiveOnSetDate486a",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Effective on Set Date, 486(a)"
       }
      }
     },
     "auth_ref": [
      "r356"
     ]
    },
    "dei_EffectiveOnSetDate486b": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EffectiveOnSetDate486b",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Effective on Set Date, 486(b)"
       }
      }
     },
     "auth_ref": [
      "r357"
     ]
    },
    "dei_EffectiveUponFiling462e": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EffectiveUponFiling462e",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Effective Upon Filing, 462(e)"
       }
      }
     },
     "auth_ref": [
      "r355"
     ]
    },
    "dei_EffectiveUponFiling486b": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EffectiveUponFiling486b",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Effective upon Filing, 486(b)"
       }
      }
     },
     "auth_ref": [
      "r357"
     ]
    },
    "dei_EffectiveWhenDeclaredSection8c": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EffectiveWhenDeclaredSection8c",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Effective when Declared, Section 8(c)"
       }
      }
     },
     "auth_ref": [
      "r359"
     ]
    },
    "simecb_ElectricalEnergyMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ElectricalEnergyMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Electrical energy [Member]",
        "label": "Electrical Energy Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ElectrodesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ElectrodesMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Electrodes [Member]",
        "label": "Electrodes Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_EliminationsBetweenSegmentsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "EliminationsBetweenSegmentsMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Eliminations between segments [Member]",
        "label": "Eliminations Between Segments Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_EmployeeBenefitsDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "EmployeeBenefitsDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Employee Benefits (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_EmployeeBenefitsExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "EmployeeBenefitsExpense",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable": {
       "parentTag": "ifrs-full_OtherExpenseByFunction",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Republic employee benefits provision",
        "label": "Employee benefits expense"
       }
      },
      "en": {
       "role": {
        "documentation": "The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment."
       }
      }
     },
     "auth_ref": [
      "r1",
      "r38",
      "r179"
     ]
    },
    "simecb_EmployeeBenefitsLiabilityMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "EmployeeBenefitsLiabilityMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofEmployeeBenefitsLiabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Employee benefits liability [Member]",
        "label": "Employee Benefits Liability Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_EmployeeBenefitsScheduleofEmployeeBenefitsLiabilityDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "EmployeeBenefitsScheduleofEmployeeBenefitsLiabilityDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofEmployeeBenefitsLiabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Employee Benefits - Schedule of Employee Benefits Liability (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_EmployeeBenefitsScheduleofNetCostforthePeriodBookedinProfitandlossDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "EmployeeBenefitsScheduleofNetCostforthePeriodBookedinProfitandlossDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofNetCostforthePeriodBookedinProfitandlossTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Employee Benefits - Schedule of Net Cost for the Period Booked in Profit and loss (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_EmployeeProfitSharingAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "EmployeeProfitSharingAmount",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Employee profit sharing amount (in Pesos)",
        "documentation": "Employee profit sharing amount.",
        "label": "Employee Profit Sharing Amount"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_EmployeeStockOptionMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "EmployeeStockOptionMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Employee Stock Option [Member]",
        "terseLabel": "Employee Stock Option"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntitiesTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntitiesTable",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entities [Table]",
        "documentation": "Container to assemble all relevant information about each entity associated with the document instance"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAccountingStandard": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAccountingStandard",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Accounting Standard",
        "documentation": "The standardized abbreviation of the accounting standard used by the entity. This can either be US GAAP as promulgated by the FASB or IFRS as promulgated by the IASB. Example: 'US GAAP', 'IFRS'. This is distinct from the Document Accounting Standard element."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressAddressDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressAddressDescription",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Address Description",
        "documentation": "Description of the kind of address for the entity, if needed to distinguish more finely among mailing, principal, legal, accounting, contact or other addresses."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressAddressLine1": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressAddressLine1",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Address Line One",
        "documentation": "Address Line 1 such as Attn, Building Name, Street Name"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressAddressLine2": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressAddressLine2",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Address Line Two",
        "documentation": "Address Line 2 such as Street or Suite number"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressAddressLine3": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressAddressLine3",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Address Line Three",
        "documentation": "Address Line 3 such as an Office Park"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressCityOrTown": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressCityOrTown",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, City or Town",
        "documentation": "Name of the City or Town"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressCountry": {
     "xbrltype": "countryCodeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressCountry",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Country",
        "documentation": "ISO 3166-1 alpha-2 country code."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressPostalZipCode": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressPostalZipCode",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Postal Zip Code",
        "documentation": "Code for the postal or zip code"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressStateOrProvince": {
     "xbrltype": "stateOrProvinceItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressStateOrProvince",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, State or Province",
        "documentation": "Name of the state or province."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressesAddressTypeAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressesAddressTypeAxis",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/AuditInformation",
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Addresses, Address Type [Axis]",
        "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."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressesLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressesLineItems",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Addresses [Line Items]",
        "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."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressesTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressesTable",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Addresses [Table]",
        "documentation": "Container of address information for the entity"
       }
      }
     },
     "auth_ref": [
      "r226"
     ]
    },
    "dei_EntityBankruptcyProceedingsReportingCurrent": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityBankruptcyProceedingsReportingCurrent",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Bankruptcy Proceedings, Reporting Current",
        "documentation": "For registrants involved in bankruptcy proceedings during the preceding five years, the value Yes indicates that the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court; the value No indicates the registrant has not. Registrants not involved in bankruptcy proceedings during the preceding five years should not report this element."
       }
      }
     },
     "auth_ref": [
      "r230"
     ]
    },
    "dei_EntityCentralIndexKey": {
     "xbrltype": "centralIndexKeyItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityCentralIndexKey",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Central Index Key",
        "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK."
       }
      }
     },
     "auth_ref": [
      "r226"
     ]
    },
    "dei_EntityCommonStockSharesOutstanding": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityCommonStockSharesOutstanding",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Common Stock, Shares Outstanding",
        "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."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityContactPersonnelLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityContactPersonnelLineItems",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Contact Personnel [Line Items]",
        "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."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityCurrentReportingStatus": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityCurrentReportingStatus",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Current Reporting Status",
        "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."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityDomain",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/AuditInformation",
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity [Domain]",
        "documentation": "All the names of the entities being reported upon in a document. Any legal structure used to conduct activities or to hold assets. Some examples of such structures are corporations, partnerships, limited liability companies, grantor trusts, and other trusts. This item does not include business and geographical segments which are included in the geographical or business segments domains."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityEmergingGrowthCompany": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityEmergingGrowthCompany",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Emerging Growth Company",
        "documentation": "Indicate if registrant meets the emerging growth company criteria."
       }
      }
     },
     "auth_ref": [
      "r226"
     ]
    },
    "dei_EntityExTransitionPeriod": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityExTransitionPeriod",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Ex Transition Period",
        "documentation": "Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards."
       }
      }
     },
     "auth_ref": [
      "r358"
     ]
    },
    "dei_EntityFileNumber": {
     "xbrltype": "fileNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityFileNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity File Number",
        "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."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityFilerCategory": {
     "xbrltype": "filerCategoryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityFilerCategory",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Filer Category",
        "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."
       }
      }
     },
     "auth_ref": [
      "r226"
     ]
    },
    "dei_EntityHomeCountryISOCode": {
     "xbrltype": "countryCodeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityHomeCountryISOCode",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Home Country ISO Code",
        "documentation": "ISO 3166-1 alpha-2 country code for the Entity's home country. If home country is different from country of legal incorporation, then also provide country of legal incorporation in the 'Entity Incorporation, State Country Code' element."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityIncorporationDateOfIncorporation": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityIncorporationDateOfIncorporation",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Incorporation, Date of Incorporation",
        "documentation": "Date when an entity was incorporated"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityIncorporationStateCountryCode": {
     "xbrltype": "edgarStateCountryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityIncorporationStateCountryCode",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Incorporation, State or Country Code",
        "documentation": "Two-character EDGAR code representing the state or country of incorporation."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityInformationFormerLegalOrRegisteredName": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityInformationFormerLegalOrRegisteredName",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Information, Former Legal or Registered Name",
        "documentation": "Former Legal or Registered Name of an entity"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityInformationLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityInformationLineItems",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Information [Line Items]",
        "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."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityInteractiveDataCurrent": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityInteractiveDataCurrent",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Interactive Data Current",
        "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)."
       }
      }
     },
     "auth_ref": [
      "r347"
     ]
    },
    "dei_EntityInvCompanyType": {
     "xbrltype": "invCompanyType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityInvCompanyType",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Inv Company Type",
        "documentation": "One of: N-1A (Mutual Fund), N-1 (Open-End Separate Account with No Variable Annuities), N-2 (Closed-End Investment Company), N-3 (Separate Account Registered as Open-End Management Investment Company), N-4 (Variable Annuity UIT Separate Account), N-5 (Small Business Investment Company), N-6 (Variable Life UIT Separate Account), S-1 or S-3 (Face Amount Certificate Company), S-6 (UIT, Non-Insurance Product)."
       }
      }
     },
     "auth_ref": [
      "r346"
     ]
    },
    "dei_EntityLegalForm": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityLegalForm",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Legal Form",
        "documentation": "The details of the entity's legal form. Examples are partnership, limited liability company, trust, etc."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityListingDepositoryReceiptRatio": {
     "xbrltype": "pureItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityListingDepositoryReceiptRatio",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Listing, Depository Receipt Ratio",
        "documentation": "The number of underlying shares represented by one American Depository Receipt (ADR) or Global Depository Receipt (GDR). A value of '3' means that one ADR represents 3 underlying shares. If one underlying share represents 2 ADR's then the value would be represented as '0.5'."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityListingDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityListingDescription",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Listing, Description",
        "documentation": "Description of the kind of listing the entity has on the exchange, if necessary to further describe different instruments that are already distinguished by Entity, Exchange and Security."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityListingForeign": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityListingForeign",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Listing, Foreign",
        "documentation": "Yes or No value indicating whether this is a listing that is a foreign listing or depository receipt."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityListingParValuePerShare": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityListingParValuePerShare",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Listing, Par Value Per Share",
        "documentation": "The par value per share of security quoted in same currency as Trading currency. Example: '0.01'."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityListingPrimary": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityListingPrimary",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Listing, Primary",
        "documentation": "Yes or No value indicating whether a listing of an instrument on an exchange is primary for the entity."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityListingSecurityTradingCurrency": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityListingSecurityTradingCurrency",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Listing, Security Trading Currency",
        "documentation": "The three character ISO 4217 code for the currency in which the security is quoted. Example: 'USD'"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityListingsExchangeAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityListingsExchangeAxis",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Listings, Exchange [Axis]",
        "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."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityListingsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityListingsLineItems",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Listings [Line Items]",
        "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."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityListingsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityListingsTable",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Listings [Table]",
        "documentation": "Container for exchange listing information for an entity"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityNumberOfEmployees": {
     "xbrltype": "decimalItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityNumberOfEmployees",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Number of Employees",
        "documentation": "Number of persons employed by the Entity"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityPhoneFaxNumbersLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityPhoneFaxNumbersLineItems",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Phone Fax Numbers [Line Items]",
        "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."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityPrimarySicNumber": {
     "xbrltype": "sicNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityPrimarySicNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Primary SIC Number",
        "documentation": "Primary Standard Industrial Classification (SIC) Number for the Entity."
       }
      }
     },
     "auth_ref": [
      "r258"
     ]
    },
    "dei_EntityPublicFloat": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityPublicFloat",
     "crdr": "credit",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Public Float",
        "documentation": "The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityRegistrantName": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityRegistrantName",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Registrant Name",
        "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC."
       }
      }
     },
     "auth_ref": [
      "r226"
     ]
    },
    "dei_EntityReportingCurrencyISOCode": {
     "xbrltype": "currencyItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityReportingCurrencyISOCode",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Reporting Currency ISO Code",
        "documentation": "The three character ISO 4217 code for the currency used for reporting purposes. Example: 'USD'."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityShellCompany": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityShellCompany",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Shell Company",
        "documentation": "Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r226"
     ]
    },
    "dei_EntitySmallBusiness": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntitySmallBusiness",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Small Business",
        "documentation": "Indicates that the company is a Smaller Reporting Company (SRC)."
       }
      }
     },
     "auth_ref": [
      "r226"
     ]
    },
    "dei_EntityTaxIdentificationNumber": {
     "xbrltype": "employerIdItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityTaxIdentificationNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Tax Identification Number",
        "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS."
       }
      }
     },
     "auth_ref": [
      "r226"
     ]
    },
    "dei_EntityTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity [Text Block]",
        "documentation": "Container to serve as parent of six Entity related Table concepts."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityVoluntaryFilers": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityVoluntaryFilers",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Voluntary Filers",
        "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."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityWellKnownSeasonedIssuer": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityWellKnownSeasonedIssuer",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Well-known Seasoned Issuer",
        "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."
       }
      }
     },
     "auth_ref": [
      "r349"
     ]
    },
    "simecb_EnvironmentalLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "EnvironmentalLiabilities",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ContingenciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Environmental liabilities",
        "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": "Environmental Liabilities"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_EqtyAwrdsAdjFnTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "EqtyAwrdsAdjFnTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity Awards Adjustments, Footnote [Text Block]",
        "terseLabel": "Equity Awards Adjustments, Footnote"
       }
      }
     },
     "auth_ref": [
      "r292"
     ]
    },
    "ecd_EqtyAwrdsAdjsExclgValRprtdInSummryCompstnTblMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "EqtyAwrdsAdjsExclgValRprtdInSummryCompstnTblMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity Awards Adjustments, Excluding Value Reported in the Compensation Table [Member]",
        "terseLabel": "Equity Awards Adjustments, Excluding Value Reported in Compensation Table"
       }
      }
     },
     "auth_ref": [
      "r342"
     ]
    },
    "ecd_EqtyAwrdsAdjsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "EqtyAwrdsAdjsMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity Awards Adjustments [Member]",
        "terseLabel": "Equity Awards Adjustments"
       }
      }
     },
     "auth_ref": [
      "r342"
     ]
    },
    "ecd_EqtyAwrdsInSummryCompstnTblForAplblYrMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "EqtyAwrdsInSummryCompstnTblForAplblYrMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Aggregate Grant Date Fair Value of Equity Award Amounts Reported in Summary Compensation Table [Member]",
        "terseLabel": "Aggregate Grant Date Fair Value of Equity Award Amounts Reported in Summary Compensation Table"
       }
      }
     },
     "auth_ref": [
      "r342"
     ]
    },
    "ifrs-full_Equity": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "Equity",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_EquityAndLiabilities",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet",
      "http://www.gsimec.com.mx/role/ScheduleofOtherComprehensiveIncomeLossTable",
      "http://www.gsimec.com.mx/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total stockholders\u2019 equity",
        "periodStartLabel": "Balance",
        "periodEndLabel": "Balance",
        "label": "Equity"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of residual interest in the assets of the entity after deducting all its liabilities."
       }
      }
     },
     "auth_ref": [
      "r20",
      "r25",
      "r120",
      "r122",
      "r140",
      "r141",
      "r142"
     ]
    },
    "ifrs-full_EquityAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "EquityAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stockholders' Equity [Abstract]",
        "terseLabel": "Stockholders\u2019 equity:"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_EquityAndLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "EquityAndLiabilities",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total liabilities and stockholders\u2019 equity",
        "label": "Equity and liabilities"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]"
       }
      }
     },
     "auth_ref": [
      "r20"
     ]
    },
    "ifrs-full_EquityAttributableToOwnersOfParent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "EquityAttributableToOwnersOfParent",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_Equity",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total controlling interest",
        "label": "Equity attributable to owners of parent"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest."
       }
      }
     },
     "auth_ref": [
      "r19"
     ]
    },
    "ecd_EquityValuationAssumptionDifferenceFnTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "EquityValuationAssumptionDifferenceFnTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity Valuation Assumption Difference, Footnote [Text Block]",
        "terseLabel": "Equity Valuation Assumption Difference, Footnote"
       }
      }
     },
     "auth_ref": [
      "r302"
     ]
    },
    "ecd_ErrCompAnalysisTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "ErrCompAnalysisTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Erroneous Compensation Analysis [Text Block]",
        "terseLabel": "Erroneous Compensation Analysis"
       }
      }
     },
     "auth_ref": [
      "r251",
      "r262",
      "r278",
      "r313"
     ]
    },
    "ecd_ErrCompRecoveryTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "ErrCompRecoveryTable",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Erroneously Awarded Compensation Recovery [Table]",
        "terseLabel": "Erroneously Awarded Compensation Recovery"
       }
      }
     },
     "auth_ref": [
      "r248",
      "r259",
      "r275",
      "r310"
     ]
    },
    "simecb_ExchangeAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ExchangeAmount",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ShortTermDebtDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exchange amount",
        "documentation": "Represent the amount of exchange amount.",
        "label": "Exchange Amount"
       }
      }
     },
     "auth_ref": []
    },
    "dei_ExchangeDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "ExchangeDomain",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Exchange [Domain]",
        "documentation": "The set of all exchanges. MIC exchange codes are drawn from ISO 10383."
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ExchangeRatesLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ExchangeRatesLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofRelevantExchangeRatesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Relevant Exchange Rates [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_ExecutiveCategoryAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "ExecutiveCategoryAxis",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Executive Category [Axis]",
        "terseLabel": "Executive Category:"
       }
      }
     },
     "auth_ref": [
      "r308"
     ]
    },
    "dei_ExhibitsOnly462d": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "ExhibitsOnly462d",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Exhibits Only, 462(d)"
       }
      }
     },
     "auth_ref": [
      "r354"
     ]
    },
    "dei_ExhibitsOnly462dFileNumber": {
     "xbrltype": "fileNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "ExhibitsOnly462dFileNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Exhibits Only, 462(d), File Number"
       }
      }
     },
     "auth_ref": [
      "r354"
     ]
    },
    "simecb_ExpectedBenefitTaxExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ExpectedBenefitTaxExpense",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofIncomeTaxExpenseBenefitTable": {
       "parentTag": "simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofIncomeTaxExpenseBenefitTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Expected benefit, expense",
        "documentation": "Amount of expected benefit, expense.",
        "label": "Expected Benefit Tax Expense"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ExpectedCreditLossRate": {
     "xbrltype": "percentItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ExpectedCreditLossRate",
     "presentation": [
      "http://www.gsimec.com.mx/role/FinancialInstrumentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Credit loss rate",
        "label": "Expected credit loss rate"
       }
      },
      "en": {
       "role": {
        "documentation": "The rate of expected credit losses, calculated as percentage of the gross carrying amount. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights."
       }
      }
     },
     "auth_ref": [
      "r218",
      "r220"
     ]
    },
    "ifrs-full_ExpenseByNatureAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ExpenseByNatureAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Cost of Sales and Expenses by their Nature [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable": {
       "parentTag": "ifrs-full_OtherExpenseByFunction",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Bad debt estimate",
        "label": "Expense recognised during period for bad and doubtful debts for related party transaction"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Total for all related parties [member]]"
       }
      }
     },
     "auth_ref": [
      "r73"
     ]
    },
    "dei_Extension": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "Extension",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Extension",
        "documentation": "Extension number for local phone number."
       }
      }
     },
     "auth_ref": []
    },
    "simecb_FederalRatePercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "FederalRatePercentage",
     "presentation": [
      "http://www.gsimec.com.mx/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Federal rate percentage",
        "documentation": "Federal rate percentage.",
        "label": "Federal Rate Percentage"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_FerroalloysMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "FerroalloysMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Ferroalloys [Member]",
        "label": "Ferroalloys Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_FerrovisaSADeCVMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "FerrovisaSADeCVMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Ferrovisa, S.A. de C.V. [Member]",
        "label": "Ferrovisa SADe CVMember"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_FinaIProfitandLossEmployeeBenefits": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "FinaIProfitandLossEmployeeBenefits",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Final PNL",
        "documentation": "The amount of Final PNL.",
        "label": "Fina IProfitand Loss Employee Benefits"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_FinalAndDefinitiveRate": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "FinalAndDefinitiveRate",
     "presentation": [
      "http://www.gsimec.com.mx/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Final and definitive rate",
        "documentation": "Final and definitive rate.",
        "label": "Final And Definitive Rate"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_FinalAntidumpingRate": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "FinalAntidumpingRate",
     "presentation": [
      "http://www.gsimec.com.mx/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Final antidumping rate",
        "documentation": "Final antidumping rate.",
        "label": "Final Antidumping Rate"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_FinancialAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "FinancialAssets",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAgeofNetReceivablesthatarePastDueTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Total",
        "label": "Financial assets"
       }
      },
      "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: Classes of financial instruments [domain]; Financial liabilities]"
       }
      }
     },
     "auth_ref": [
      "r152",
      "r154",
      "r155",
      "r158",
      "r218"
     ]
    },
    "ifrs-full_FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/TradeReceivablesNetDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Estimate of expected credit losses",
        "label": "Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modification"
       }
      },
      "en": {
       "role": {
        "documentation": "The amortised cost before the modification of financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets]"
       }
      }
     },
     "auth_ref": [
      "r156"
     ]
    },
    "simecb_FinancialInformationbySegmentsScheduleofFinancialInformationbySegmentsDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "FinancialInformationbySegmentsScheduleofFinancialInformationbySegmentsDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Financial Information by Segments - Schedule of Financial Information by Segments (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_FinancialInstrumentsDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "FinancialInstrumentsDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/FinancialInstrumentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Financial Instruments (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_FinishedGoods": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "FinishedGoods",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable": {
       "parentTag": "ifrs-full_Inventories",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Finished goods",
        "label": "Current finished goods"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r184",
      "r378"
     ]
    },
    "simecb_FinishedGoodsInventories": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "FinishedGoodsInventories",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable": {
       "parentTag": "simecb_GrossNoncurrentInventories",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Finished goods",
        "documentation": "The amount of finished goods inventories non current.",
        "label": "Finished Goods Inventories"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_FivePercentageOfEBITDAMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "FivePercentageOfEBITDAMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "5% of EBITDA [Member]",
        "label": "Five Percentage Of EBITDAMember"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_FixedAmountsPerHourForEachCoveredEmployees": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "FixedAmountsPerHourForEachCoveredEmployees",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Fixed amount per hour for each covered employees (in Dollars per share)",
        "documentation": "Fixed amount per hour for each covered employees.",
        "label": "Fixed Amounts Per Hour For Each Covered Employees"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_FixedCapitalAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "FixedCapitalAmount",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofCommonStockTable": {
       "parentTag": "simecb_ShareCapitalAmount",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCommonStockTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Fixed capital, amount",
        "documentation": "Fixed capital, Amount.",
        "label": "Fixed Capital Amount"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_FixedCapitalShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "FixedCapitalShares",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofCommonStockTable": {
       "parentTag": "simecb_ShareCapitalShares",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCommonStockTable",
      "http://www.gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Fixed capital, shares (in Shares)",
        "documentation": "The number of fixed capital, shares.",
        "label": "Fixed Capital Shares"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_FixturesAndFittingsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "FixturesAndFittingsMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofEstimatedUsefulLivesofAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Furniture, chattels and computer equipment [Member]",
        "label": "Fixtures and fittings [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for a class of property, plant and equipment representing fixtures and fittings that are not permanently attached to real property. [Refer: Property, plant and equipment]"
       }
      }
     },
     "auth_ref": [
      "r192"
     ]
    },
    "ifrs-full_ForeignCountriesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ForeignCountriesMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofIncomeTaxChargedTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Foreign companies [Member]",
        "label": "Foreign countries [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for countries outside the entity's country of domicile. [Refer: Country of domicile [member]]"
       }
      }
     },
     "auth_ref": [
      "r174",
      "r175"
     ]
    },
    "ecd_ForgoneRecoveryDueToDisqualificationOfTaxBenefitsAmt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "ForgoneRecoveryDueToDisqualificationOfTaxBenefitsAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Forgone Recovery due to Disqualification of Tax Benefits, Amount",
        "terseLabel": "Forgone Recovery due to Disqualification of Tax Benefits, Amount"
       }
      }
     },
     "auth_ref": [
      "r255",
      "r266",
      "r282",
      "r317"
     ]
    },
    "ecd_ForgoneRecoveryDueToExpenseOfEnforcementAmt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "ForgoneRecoveryDueToExpenseOfEnforcementAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Forgone Recovery due to Expense of Enforcement, Amount",
        "terseLabel": "Forgone Recovery due to Expense of Enforcement, Amount"
       }
      }
     },
     "auth_ref": [
      "r255",
      "r266",
      "r282",
      "r317"
     ]
    },
    "ecd_ForgoneRecoveryDueToViolationOfHomeCountryLawAmt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "ForgoneRecoveryDueToViolationOfHomeCountryLawAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Forgone Recovery due to Violation of Home Country Law, Amount",
        "terseLabel": "Forgone Recovery due to Violation of Home Country Law, Amount"
       }
      }
     },
     "auth_ref": [
      "r255",
      "r266",
      "r282",
      "r317"
     ]
    },
    "ecd_ForgoneRecoveryExplanationOfImpracticabilityTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "ForgoneRecoveryExplanationOfImpracticabilityTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Forgone Recovery, Explanation of Impracticability [Text Block]",
        "terseLabel": "Forgone Recovery, Explanation of Impracticability"
       }
      }
     },
     "auth_ref": [
      "r255",
      "r266",
      "r282",
      "r317"
     ]
    },
    "ecd_ForgoneRecoveryIndName": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "ForgoneRecoveryIndName",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Forgone Recovery, Individual Name",
        "terseLabel": "Name"
       }
      }
     },
     "auth_ref": [
      "r255",
      "r266",
      "r282",
      "r317"
     ]
    },
    "dei_FormerAddressMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "FormerAddressMember",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Former Address [Member]",
        "documentation": "Former address for entity"
       }
      }
     },
     "auth_ref": [
      "r237",
      "r269"
     ]
    },
    "dei_FormerFiscalYearEndDate": {
     "xbrltype": "gMonthDayItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "FormerFiscalYearEndDate",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Former Fiscal Year End Date",
        "documentation": "Former end date of previous fiscal years"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_FourPercentageOfEBITDAMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "FourPercentageOfEBITDAMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "4% of EBITDA [Member]",
        "label": "Four Percentage Of EBITDAMember"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_FourZeroOneKPlansMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "FourZeroOneKPlansMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "401(k) Plans [Member]",
        "verboseLabel": "Four Zero One k Plans [Member]",
        "label": "Four Zero One KPlans Member"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_FrValAsOfPrrYrEndOfEqtyAwrdsGrntdInPrrYrsFldVstngCondsDrngCvrdYrMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "FrValAsOfPrrYrEndOfEqtyAwrdsGrntdInPrrYrsFldVstngCondsDrngCvrdYrMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Prior Year End Fair Value of Equity Awards Granted in Any Prior Year that Fail to Meet Applicable Vesting Conditions During Covered Year [Member]",
        "terseLabel": "Prior Year End Fair Value of Equity Awards Granted in Any Prior Year that Fail to Meet Applicable Vesting Conditions During Covered Year"
       }
      }
     },
     "auth_ref": [
      "r297"
     ]
    },
    "ifrs-full_FundingArrangementsOfDefinedBenefitPlansAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "FundingArrangementsOfDefinedBenefitPlansAxis",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Funding arrangements of defined benefit plans [axis]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r196"
     ]
    },
    "ifrs-full_FundingArrangementsOfDefinedBenefitPlansDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "FundingArrangementsOfDefinedBenefitPlansDomain",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Funding arrangements of defined benefit plans [domain]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for all defined benefit plans when disaggregated by funding arrangements of defined benefits plans. It also represents the standard value for the 'Funding arrangements of defined benefit plans' axis if no other member is used."
       }
      }
     },
     "auth_ref": [
      "r196"
     ]
    },
    "simecb_FurnitureMixturesComputerMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "FurnitureMixturesComputerMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentTable",
      "http://www.gsimec.com.mx/role/ScheduleofCostofInvestmentPropertyPlantandEquipmentTable",
      "http://www.gsimec.com.mx/role/ScheduleofNetBookValueofPropertyPlantandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Furniture, mixtures and computer equipment [Member]",
        "label": "Furniture Mixtures Computer Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_GVAccountDebugging": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "GVAccountDebugging",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable": {
       "parentTag": "ifrs-full_OtherIncome",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "GV Account debugging",
        "documentation": "The amount of GV account debugging.",
        "label": "GVAccount Debugging"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable": {
       "parentTag": "simecb_FinaIProfitandLossEmployeeBenefits",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Previous years effect on profit and loss",
        "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"
       }
      },
      "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)]"
       }
      }
     },
     "auth_ref": [
      "r60"
     ]
    },
    "simecb_GainLossOnFinancialInstruments": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "GainLossOnFinancialInstruments",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInInvestingActivities",
       "weight": -1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Gain (Loss) on financial instruments",
        "documentation": "The amount of gain (loss) on financial instruments.",
        "label": "Gain Loss On Financial Instruments"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "GainsLossesOnExchangeDifferencesOnTranslationNetOfTax",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "parentTag": "ifrs-full_OtherComprehensiveIncome",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Translation effects of foreign subsidiaries",
        "label": "Gains (losses) on exchange differences on translation of foreign operations, net of tax"
       }
      },
      "en": {
       "role": {
        "documentation": "The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]"
       }
      }
     },
     "auth_ref": [
      "r37"
     ]
    },
    "ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "parentTag": "ifrs-full_ProfitLossBeforeTax",
       "weight": 1.0,
       "order": 5.0
      },
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable": {
       "parentTag": "ifrs-full_ProfitLossBeforeTax",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome",
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Foreign exchange loss, net",
        "verboseLabel": "Exchange rate gain (loss), net",
        "label": "Foreign exchange gain (loss)"
       }
      },
      "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]; Classes of financial instruments [domain]]"
       }
      }
     },
     "auth_ref": [
      "r8",
      "r69"
     ]
    },
    "ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable": {
       "parentTag": "ifrs-full_ProfitLossBeforeTax",
       "weight": 1.0,
       "order": 6.0
      },
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": -1.0,
       "order": 14.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow",
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "(Gain) Loss in financial instruments",
        "terseLabel": "Loss on financial instruments",
        "label": "Gains (losses) on financial assets at fair value through profit or loss"
       }
      },
      "en": {
       "role": {
        "documentation": "The gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]"
       }
      }
     },
     "auth_ref": [
      "r151"
     ]
    },
    "ifrs-full_GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "parentTag": "ifrs-full_ProfitLossBeforeTax",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Gain (Loss) on financial instruments",
        "label": "Gains (losses) on financial assets measured at fair value through other comprehensive income, net of tax"
       }
      },
      "en": {
       "role": {
        "documentation": "The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9, net of tax, before reclassification adjustments. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]"
       }
      }
     },
     "auth_ref": [
      "r37"
     ]
    },
    "ifrs-full_GainsLossesOnFinancialInstrumentsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "GainsLossesOnFinancialInstrumentsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of investments in financial instruments [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_GasAndFuelsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "GasAndFuelsMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Gas and fuels [Member]",
        "label": "Gas And Fuels Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_GasesIndustrialesDeAmericaSADeCVMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "GasesIndustrialesDeAmericaSADeCVMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Gases Industriales de America, S.A. de C.V. [Member]",
        "label": "Gases Industriales De America SADe CVMember"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_GeneralAndAdministrativeExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "GeneralAndAdministrativeExpense",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofTransactionswithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Administrative services expenditures",
        "label": "General and administrative expense"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of expense relating to general and administrative activities of the entity."
       }
      }
     },
     "auth_ref": [
      "r363"
     ]
    },
    "ifrs-full_GeographicalAreasAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "GeographicalAreasAxis",
     "presentation": [
      "http://www.gsimec.com.mx/role/CommitmentsDetails",
      "http://www.gsimec.com.mx/role/IncomeTaxesDetails",
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable",
      "http://www.gsimec.com.mx/role/ScheduleofIncomeTaxChargedTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Geographical areas [axis]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r176",
      "r193",
      "r212",
      "r215"
     ]
    },
    "ifrs-full_GeographicalAreasDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "GeographicalAreasDomain",
     "presentation": [
      "http://www.gsimec.com.mx/role/CommitmentsDetails",
      "http://www.gsimec.com.mx/role/IncomeTaxesDetails",
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable",
      "http://www.gsimec.com.mx/role/ScheduleofIncomeTaxChargedTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Geographical areas [domain]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r176",
      "r193",
      "r212",
      "r215"
     ]
    },
    "ifrs-full_GoodwillMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "GoodwillMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails",
      "http://www.gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Goodwill [Member]",
        "label": "Goodwill [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for goodwill. [Refer: Goodwill]"
       }
      }
     },
     "auth_ref": [
      "r198"
     ]
    },
    "ifrs-full_GrossCarryingAmountMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "GrossCarryingAmountMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesTable",
      "http://www.gsimec.com.mx/role/ScheduleofCostofInvestmentPropertyPlantandEquipmentTable",
      "http://www.gsimec.com.mx/role/ScheduleofReconciliationBetweentheOpeningandClosingBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cost [Member]",
        "verboseLabel": "Total from Grupo San [Member]",
        "netLabel": "Gross carrying amount [member]",
        "label": "Original Value [Member]"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r49",
      "r94",
      "r104",
      "r107",
      "r148",
      "r155",
      "r158",
      "r218"
     ]
    },
    "simecb_GrossNoncurrentInventories": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "GrossNoncurrentInventories",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable": {
       "parentTag": "ifrs-full_NoncurrentInventories",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Long-term inventories, gross",
        "documentation": "Long-term inventories, gross.",
        "label": "Gross Noncurrent Inventories"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_GrossProfit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "GrossProfit",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "parentTag": "ifrs-full_ProfitLossBeforeTax",
       "weight": 1.0,
       "order": 1.0
      },
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable": {
       "parentTag": "ifrs-full_ProfitLossBeforeTax",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome",
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Gross profit",
        "terseLabel": "Gross profit (loss)",
        "label": "Gross profit"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]"
       }
      }
     },
     "auth_ref": [
      "r180"
     ]
    },
    "simecb_GrupoSanMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "GrupoSanMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Grupo San [Member]",
        "label": "Grupo San Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_HoldingCompanyAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "HoldingCompanyAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofTransactionswithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Holding company",
        "label": "Holding Company Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_HoldingProtelSADeCVMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "HoldingProtelSADeCVMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Holding Protel, S.A. de C.V. [Member]",
        "label": "Holding Protel SADe CVMember"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_HoldingProtelSadecvMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "HoldingProtelSadecvMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Holding Protel, S.A. de C.V. [Member]",
        "label": "Holding Protel Sadecv Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "ICH [Member]",
        "label": "ICHHolding Company Share In Sim Rep Corporation And Subsidiaries Member"
       }
      }
     },
     "auth_ref": []
    },
    "dei_IcfrAuditorAttestationFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "IcfrAuditorAttestationFlag",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "ICFR Auditor Attestation Flag"
       }
      }
     },
     "auth_ref": [
      "r235",
      "r238",
      "r258"
     ]
    },
    "ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill",
     "presentation": [
      "http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Goodwill impairment loss",
        "label": "Impairment loss recognised in profit or loss, intangible assets and goodwill"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r380"
     ]
    },
    "ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill",
     "presentation": [
      "http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Intangible assets impairment loss",
        "label": "Impairment loss recognised in profit or loss, intangible assets other than goodwill"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r96"
     ]
    },
    "ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherComprehensiveIncomeLossTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Items that can be recycled to profit and loss:",
        "label": "Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_IncomeStatementAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IncomeStatementAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Profit or loss [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofIncomeTaxExpenseBenefitTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofIncomeTaxExpenseBenefitTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Income tax expense",
        "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": "Income Tax Expense Continuing Operations Excluding Certain Previous Year Expenses"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_IncomeTaxesDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "IncomeTaxesDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/IncomeTaxesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Taxes (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_IncomeTaxesLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "IncomeTaxesLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/IncomeTaxesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Taxes [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_IncomeTaxesPaidRefundAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IncomeTaxesPaidRefundAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Recoverable Taxes [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_IncomeTaxesScheduleofDeferredIncomeTaxLiabilityDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "IncomeTaxesScheduleofDeferredIncomeTaxLiabilityDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Taxes - Schedule of Deferred Income Tax Liability (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_IncomeTaxesScheduleofIncomeTaxChargedDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "IncomeTaxesScheduleofIncomeTaxChargedDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofIncomeTaxChargedTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Taxes - Schedule of Income Tax Charged (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_IncomeTaxesScheduleofTaxLossesPendingofAmortizeDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "IncomeTaxesScheduleofTaxLossesPendingofAmortizeDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofTaxLossesPendingofAmortizeTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Taxes - Schedule of Tax Losses Pending of Amortize (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_IncreaseDecreaseAsAResultOfAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "IncreaseDecreaseAsAResultOfAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofIncomeTaxExpenseBenefitTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Increase (decrease) as a result of:",
        "label": "Increase Decrease As AResult Of Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_IncreaseDecreaseInCashAndCashEquivalents": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IncreaseDecreaseInCashAndCashEquivalents",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Increase in cash and cash equivalents",
        "label": "Increase (decrease) in cash and cash equivalents after effect of exchange rate changes"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r116"
     ]
    },
    "simecb_IncreaseDecreaseInInflationEffectsNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "IncreaseDecreaseInInflationEffectsNet",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofIncomeTaxExpenseBenefitTable": {
       "parentTag": "simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofIncomeTaxExpenseBenefitTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Inflation effect, net",
        "documentation": "Amount of inflation effects, net",
        "label": "Increase Decrease In Inflation Effects Net"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding": {
     "xbrltype": "sharesItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IncreaseDecreaseInNumberOfSharesOutstanding",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofReconciliationoftheNumberofSharesOutstandingTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Repurchase of capital shares, net",
        "label": "Increase (decrease) in number of shares outstanding"
       }
      },
      "en": {
       "role": {
        "documentation": "The increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding]"
       }
      }
     },
     "auth_ref": [
      "r26"
     ]
    },
    "simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAllowanceforDoubtfulAccountsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Cancellation",
        "documentation": "The increase (decrease) in allowance account for credit losses of financial assets resulting from cancellation.",
        "label": "Increase Decrease Through Cancellation For Credit Losses Of Financial Assets"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBookValueofMonetaryAssetsandMonetaryLiabilitiesDenominatedinForeignCurrencyTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Net monetary asset position in foreign currency",
        "label": "Increase (decrease) through foreign exchange and other movements, financial assets"
       }
      },
      "en": {
       "role": {
        "documentation": "The increase (decrease) in financial assets resulting from foreign exchange and other movements. [Refer: Financial assets]"
       }
      }
     },
     "auth_ref": [
      "r217",
      "r219"
     ]
    },
    "ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofReconciliationBetweentheOpeningandClosingBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Adjustment effect of the year",
        "label": "Increase (decrease) through net exchange differences, intangible assets other than goodwill"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r98"
     ]
    },
    "ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentTable",
      "http://www.gsimec.com.mx/role/ScheduleofCostofInvestmentPropertyPlantandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Conversion adjustments",
        "verboseLabel": "Conversion effects",
        "label": "Increase (decrease) through net exchange differences, property, plant and equipment including right-of-use assets"
       }
      },
      "en": {
       "role": {
        "documentation": "The increase (decrease) in property, plant and equipment including right-of-use assets 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: Property, plant and equipment including right-of-use assets]"
       }
      }
     },
     "auth_ref": [
      "r372"
     ]
    },
    "ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IncreaseDecreaseThroughTreasuryShareTransactions",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Profit (loss) on treasury shares",
        "label": "Increase (decrease) through treasury share transactions, equity"
       }
      },
      "en": {
       "role": {
        "documentation": "The increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares]"
       }
      }
     },
     "auth_ref": [
      "r5"
     ]
    },
    "ecd_IndividualAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "IndividualAxis",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure",
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure",
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements",
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Individual [Axis]",
        "terseLabel": "Individual:"
       }
      }
     },
     "auth_ref": [
      "r255",
      "r266",
      "r282",
      "r308",
      "r317",
      "r321",
      "r329"
     ]
    },
    "simecb_IndustrialMexicanaDeHerramientasSADeCVMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "IndustrialMexicanaDeHerramientasSADeCVMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Industrial Mexicana de Herramientas, S.A. de C.V. [Member]",
        "label": "Industrial Mexicana De Herramientas SADe CVMember"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_IndustriasCHSABDeCVMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "IndustriasCHSABDeCVMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Industrias CH, S.A.B. de C.V. [Member]",
        "verboseLabel": "Industrias CH, S.A.B de C.V. [Member]",
        "label": "Industrias CHSABDe CVMember"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_IndustriasChSabdecvOneMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "IndustriasChSabdecvOneMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Industrias CH, S.A.B. de C.V. [Member]",
        "label": "Industrias Ch Sabdecv One Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_IndustriasProcarsaSADeCVMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "IndustriasProcarsaSADeCVMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Industrias Procarsa, S.A. de C.V. [Member]",
        "label": "Industrias Procarsa SADe CVMember"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_InitialProfitandLossEmployeeBenefits": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "InitialProfitandLossEmployeeBenefits",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable": {
       "parentTag": "simecb_FinaIProfitandLossEmployeeBenefits",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Initial PNL",
        "documentation": "The amount of Initial profit and loss employee benefits",
        "label": "Initial Profitand Loss Employee Benefits"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_InsiderTradingArrLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "InsiderTradingArrLineItems",
     "lang": {
      "en-us": {
       "role": {
        "label": "Insider Trading Arrangements [Line Items]",
        "terseLabel": "Insider Trading Arrangements:"
       }
      }
     },
     "auth_ref": [
      "r327"
     ]
    },
    "ecd_InsiderTradingPoliciesProcLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "InsiderTradingPoliciesProcLineItems",
     "lang": {
      "en-us": {
       "role": {
        "label": "Insider Trading Policies and Procedures [Line Items]",
        "terseLabel": "Insider Trading Policies and Procedures:"
       }
      }
     },
     "auth_ref": [
      "r239",
      "r333"
     ]
    },
    "ecd_InsiderTrdPoliciesProcAdoptedFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "InsiderTrdPoliciesProcAdoptedFlag",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingPoliciesProc"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Insider Trading Policies and Procedures Adopted [Flag]",
        "terseLabel": "Insider Trading Policies and Procedures Adopted"
       }
      }
     },
     "auth_ref": [
      "r239",
      "r333"
     ]
    },
    "ecd_InsiderTrdPoliciesProcNotAdoptedTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "InsiderTrdPoliciesProcNotAdoptedTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingPoliciesProc"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Insider Trading Policies and Procedures Not Adopted [Text Block]",
        "terseLabel": "Insider Trading Policies and Procedures Not Adopted"
       }
      }
     },
     "auth_ref": [
      "r239",
      "r333"
     ]
    },
    "ifrs-full_IntangibleAssetsAndGoodwill": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IntangibleAssetsAndGoodwill",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "simecb_ActiveNotCirculatingin",
       "weight": 1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet",
      "http://www.gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Intangible assets and other non-current assets, net",
        "verboseLabel": "Intangible assets and goodwill",
        "label": "Intangible assets and goodwill"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]"
       }
      }
     },
     "auth_ref": [
      "r365"
     ]
    },
    "simecb_IntangibleAssetsFromGrupoSanMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "IntangibleAssetsFromGrupoSanMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Intangible assets from Grupo San [Member]",
        "label": "Intangible Assets From Grupo San Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_IntangibleAssetsOtherThanGoodwill": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IntangibleAssetsOtherThanGoodwill",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofReconciliationBetweentheOpeningandClosingBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Beginning Balance",
        "periodEndLabel": "Ending Balance",
        "label": "Intangible assets other than goodwill"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]"
       }
      }
     },
     "auth_ref": [
      "r10",
      "r99"
     ]
    },
    "simecb_IntangibleandOtherLongTermAssetsDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "IntangibleandOtherLongTermAssetsDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible and Other Long-Term Assets (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_IntangibleandOtherLongTermAssetsScheduleofBalancesDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "IntangibleandOtherLongTermAssetsScheduleofBalancesDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible and Other Long-Term Assets - Schedule of Balances (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_IntangibleandOtherLongTermAssetsScheduleofReconciliationBetweentheOpeningandClosingBalancesDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "IntangibleandOtherLongTermAssetsScheduleofReconciliationBetweentheOpeningandClosingBalancesDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofReconciliationBetweentheOpeningandClosingBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible and Other Long-Term Assets - Schedule of Reconciliation Between the Opening and Closing Balances (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_InterestExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "InterestExpense",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "parentTag": "ifrs-full_ProfitLossBeforeTax",
       "weight": -1.0,
       "order": 7.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome",
      "http://www.gsimec.com.mx/role/ContingenciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Interest expense",
        "terseLabel": "Interest paid (in Pesos)",
        "label": "Interest expense"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of expense arising from interest."
       }
      }
     },
     "auth_ref": [
      "r137",
      "r164",
      "r171"
     ]
    },
    "simecb_InterestOnSaleAndUseTax": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "InterestOnSaleAndUseTax",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ContingenciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest (in Pesos)",
        "documentation": "The amount of interest on sale and use tax.",
        "label": "Interest On Sale And Use Tax"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_InterestPaidClassifiedAsFinancingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "InterestPaidClassifiedAsFinancingActivities",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInFinancingActivities",
       "weight": -1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Interest expense",
        "label": "Interest paid, classified as financing activities"
       }
      },
      "en": {
       "role": {
        "documentation": "The cash outflow for interest paid, classified as financing activities."
       }
      }
     },
     "auth_ref": [
      "r113"
     ]
    },
    "ifrs-full_InterestPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "InterestPayable",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest",
        "label": "Interest payable"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of interest recognised as a liability."
       }
      }
     },
     "auth_ref": [
      "r363"
     ]
    },
    "ifrs-full_InterestReceivedClassifiedAsInvestingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "InterestReceivedClassifiedAsInvestingActivities",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInInvestingActivities",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest income collected",
        "label": "Interest received, classified as investing activities"
       }
      },
      "en": {
       "role": {
        "documentation": "The cash inflow from interest received, classified as investing activities."
       }
      }
     },
     "auth_ref": [
      "r113"
     ]
    },
    "ifrs-full_InterestRevenueExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "InterestRevenueExpense",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable": {
       "parentTag": "ifrs-full_ProfitLossBeforeTax",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable",
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest expense",
        "label": "Interest income (expense)"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of income or expense arising from interest. [Refer: Interest expense; Interest income]"
       }
      }
     },
     "auth_ref": [
      "r166",
      "r171",
      "r368"
     ]
    },
    "ifrs-full_Inventories": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "Inventories",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_CurrentAssets",
       "weight": 1.0,
       "order": 7.0
      },
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet",
      "http://www.gsimec.com.mx/role/InventoriesDetails",
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Current Inventories, net",
        "terseLabel": "Inventory",
        "verboseLabel": "Short term inventories",
        "label": "Current inventories"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of current inventories. [Refer: Inventories]"
       }
      }
     },
     "auth_ref": [
      "r12",
      "r66",
      "r182"
     ]
    },
    "ifrs-full_InventoriesAtFairValueLessCostsToSell": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "InventoriesAtFairValueLessCostsToSell",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Coke inventory value",
        "label": "Inventories, at fair value less costs to sell"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of inventories carried at fair value less costs to sell. [Refer: At fair value [member]]"
       }
      }
     },
     "auth_ref": [
      "r67"
     ]
    },
    "simecb_InventoriesDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "InventoriesDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/InventoriesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Inventories (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_InventoriesLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "InventoriesLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/InventoriesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Inventories [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_InvestmentCompanyActFileNumber": {
     "xbrltype": "fileNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "InvestmentCompanyActFileNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Investment Company Act File Number"
       }
      }
     },
     "auth_ref": [
      "r271",
      "r272",
      "r273",
      "r274"
     ]
    },
    "dei_InvestmentCompanyActRegistration": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "InvestmentCompanyActRegistration",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Investment Company Act Registration"
       }
      }
     },
     "auth_ref": [
      "r287"
     ]
    },
    "dei_InvestmentCompanyRegistrationAmendment": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "InvestmentCompanyRegistrationAmendment",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Investment Company Registration Amendment"
       }
      }
     },
     "auth_ref": [
      "r287"
     ]
    },
    "dei_InvestmentCompanyRegistrationAmendmentNumber": {
     "xbrltype": "sequenceNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "InvestmentCompanyRegistrationAmendmentNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Investment Company Registration Amendment Number"
       }
      }
     },
     "auth_ref": [
      "r287"
     ]
    },
    "ifrs-full_InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherComprehensiveIncomeLossTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Investments in equity instruments designated at fair value through other comprehensive income [domain]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for the standard value for the 'Investments in equity instruments designated at fair value through other comprehensive income' axis if no other member is used."
       }
      }
     },
     "auth_ref": [
      "r150"
     ]
    },
    "ifrs-full_InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherComprehensiveIncomeLossTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Investments in equity instruments designated at fair value through other comprehensive income [axis]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r150"
     ]
    },
    "simecb_InvestmentsInFinancialInstruments": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "InvestmentsInFinancialInstruments",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "simecb_ActiveNotCirculatingin",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Investments in financial instruments",
        "documentation": "Amount of investments in financial instruments.",
        "label": "Investments In Financial Instruments"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_IssuedCapital": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IssuedCapital",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_EquityAttributableToOwnersOfParent",
       "weight": 1.0,
       "order": 2.0
      },
      "http://www.gsimec.com.mx/role/ScheduleofCommonStockTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet",
      "http://www.gsimec.com.mx/role/ScheduleofCommonStockTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total amount",
        "terseLabel": "Capital stock",
        "label": "Issued capital"
       }
      },
      "en": {
       "role": {
        "documentation": "The nominal value of capital issued."
       }
      }
     },
     "auth_ref": [
      "r185"
     ]
    },
    "ifrs-full_IssuedCapitalAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IssuedCapitalAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Common Stock [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_IssuedCapitalMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IssuedCapitalMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Capital Stock",
        "label": "Issued capital [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for a component of equity representing issued capital."
       }
      }
     },
     "auth_ref": [
      "r6"
     ]
    },
    "simecb_JoistDelGolfoSADeCVMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "JoistDelGolfoSADeCVMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Joist del Golfo, S.A. de C.V. [Member]",
        "label": "Joist Del Golfo SADe CVMember"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "KeyManagementPersonnelCompensationShorttermEmployeeBenefits",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofTransactionswithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Direct short-term benefits",
        "label": "Key management personnel compensation, short-term employee benefits"
       }
      },
      "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]]"
       }
      }
     },
     "auth_ref": [
      "r71"
     ]
    },
    "simecb_LaborMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "LaborMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Labor [Member]",
        "label": "Labor Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_LandAndBuildingsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "LandAndBuildingsMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCostofInvestmentPropertyPlantandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Buildings [Member]",
        "label": "Land and buildings [member]"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r190"
     ]
    },
    "ifrs-full_LandMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "LandMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCostofInvestmentPropertyPlantandEquipmentTable",
      "http://www.gsimec.com.mx/role/ScheduleofNetBookValueofPropertyPlantandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Land [Member]",
        "label": "Land [member]"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r189"
     ]
    },
    "simecb_LandsTreatment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "LandsTreatment",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable": {
       "parentTag": "ifrs-full_OtherExpenseByFunction",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Land treatments in Pacific Steel, Inc.",
        "documentation": "Represent amount of land treatments expenses.",
        "label": "Lands Treatment"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "LaterThanOneMonthAndNotLaterThanTwoMonthsMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAgeofNetReceivablesthatarePastDueTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "30 - 60 days [Member]",
        "label": "Later than one month and not later than two months [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for a time band of later than one month and not later than two months."
       }
      }
     },
     "auth_ref": [
      "r218",
      "r220",
      "r363"
     ]
    },
    "ifrs-full_LaterThanThreeMonthsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "LaterThanThreeMonthsMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAgeofNetReceivablesthatarePastDueTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "91 + days [Member]",
        "label": "Later than three months [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for a time band of later than three months."
       }
      }
     },
     "auth_ref": [
      "r218",
      "r220"
     ]
    },
    "ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAgeofNetReceivablesthatarePastDueTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "61 - 90 days [Member]",
        "label": "Later than two months and not later than three months [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for a time band of later than two months and not later than three months."
       }
      }
     },
     "auth_ref": [
      "r218",
      "r220",
      "r363"
     ]
    },
    "dei_LegalEntityAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "LegalEntityAxis",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/AuditInformation",
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Legal Entity [Axis]",
        "documentation": "The set of legal entities associated with a report."
       }
      }
     },
     "auth_ref": []
    },
    "dei_LegalEntityIdentifier": {
     "xbrltype": "legalEntityIdentifierItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "LegalEntityIdentifier",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Legal Entity Identifier",
        "documentation": "A globally unique ISO 17442 value to identify entities, commonly abbreviated as LEI."
       }
      }
     },
     "auth_ref": [
      "r223"
     ]
    },
    "simecb_LegalReserve": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "LegalReserve",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Legal reserve",
        "documentation": "Represents the amount of legal reserve.",
        "label": "Legal Reserve"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_Liabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "Liabilities",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_EquityAndLiabilities",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet",
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total liabilities",
        "terseLabel": "Total liabilities",
        "label": "Liabilities"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r20",
      "r140",
      "r141",
      "r142",
      "r166",
      "r170"
     ]
    },
    "ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "LiabilitiesArisingFromFinancingActivitiesAxis",
     "presentation": [
      "http://www.gsimec.com.mx/role/InventoriesDetails",
      "http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Liabilities arising from financing activities [axis]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r206"
     ]
    },
    "ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "LiabilitiesArisingFromFinancingActivitiesDomain",
     "presentation": [
      "http://www.gsimec.com.mx/role/InventoriesDetails",
      "http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Liabilities arising from financing activities [domain]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for liabilities arising from financing activities. It also represents the standard value for the 'Liabilities arising from financing activities' axis if no other member is used. [Refer: Liabilities arising from financing activities]"
       }
      }
     },
     "auth_ref": [
      "r206"
     ]
    },
    "ifrs-full_LiabilityAssetOfDefinedBenefitPlans": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "LiabilityAssetOfDefinedBenefitPlans",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofEmployeeBenefitsLiabilityTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofEmployeeBenefitsLiabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Projected Net Liability",
        "label": "Net defined benefit liability (asset)"
       }
      },
      "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 [domain]]"
       }
      }
     },
     "auth_ref": [
      "r57"
     ]
    },
    "ifrs-full_LoanCommitmentsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "LoanCommitmentsMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loan [Member]",
        "label": "Loan commitments [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for firm commitments to provide credit under pre-specified terms and conditions."
       }
      }
     },
     "auth_ref": [
      "r158",
      "r160"
     ]
    },
    "simecb_LoansToRelatedPartiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "LoansToRelatedPartiesAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loans to related parties:",
        "label": "Loans To Related Parties Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "dei_LocalPhoneNumber": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "LocalPhoneNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Local Phone Number",
        "documentation": "Local phone number for entity."
       }
      }
     },
     "auth_ref": []
    },
    "simecb_LongTermAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "LongTermAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Long-term",
        "label": "Long Term Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_LongtermBorrowingsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "LongtermBorrowingsMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/InventoriesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Long-term borrowings [member]",
        "label": "Long-term borrowings [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for long-term borrowings. [Refer: Borrowings]"
       }
      }
     },
     "auth_ref": [
      "r205",
      "r207"
     ]
    },
    "country_MX": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/country/2024",
     "localname": "MX",
     "presentation": [
      "http://www.gsimec.com.mx/role/IncomeTaxesDetails",
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Mexico [Member]",
        "label": "MEXICO"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_MachineryMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "MachineryMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentTable",
      "http://www.gsimec.com.mx/role/ScheduleofCostofInvestmentPropertyPlantandEquipmentTable",
      "http://www.gsimec.com.mx/role/ScheduleofEstimatedUsefulLivesofAssetsTable",
      "http://www.gsimec.com.mx/role/ScheduleofNetBookValueofPropertyPlantandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Machinery and equipment [Member]",
        "verboseLabel": "Machinery and Equipment [Member]",
        "label": "Machinery [member]"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r191"
     ]
    },
    "simecb_MaintenancesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "MaintenancesMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Maintenance [Member]",
        "label": "Maintenances Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "MajorComponentsOfTaxExpenseIncomeAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Income Tax Expense (Benefit) [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ManagementStaffAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ManagementStaffAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofTransactionswithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Management staff",
        "label": "Management Staff Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_MeasureAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "MeasureAxis",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Measure [Axis]",
        "terseLabel": "Measure:"
       }
      }
     },
     "auth_ref": [
      "r300"
     ]
    },
    "ecd_MeasureName": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "MeasureName",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Measure Name",
        "terseLabel": "Name"
       }
      }
     },
     "auth_ref": [
      "r300"
     ]
    },
    "simecb_MediumTermNotesOfSimecMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "MediumTermNotesOfSimecMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ShortTermDebtDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Medium Term Notes Of Simec [Member]",
        "verboseLabel": "Medium-term notes of Simec [Member]",
        "label": "Medium Term Notes Of Simec Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_MiscellaneousOtherProvisionsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "MiscellaneousOtherProvisionsMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Provisions [Member]",
        "label": "Miscellaneous other provisions [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for miscellaneous other provisions. [Refer: Classes of other provisions [domain]]"
       }
      }
     },
     "auth_ref": [
      "r91"
     ]
    },
    "ecd_MnpiDiscTimedForCompValFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "MnpiDiscTimedForCompValFlag",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "MNPI Disclosure Timed for Compensation Value [Flag]",
        "terseLabel": "MNPI Disclosure Timed for Compensation Value"
       }
      }
     },
     "auth_ref": [
      "r320"
     ]
    },
    "ecd_MtrlTermsOfTrdArrTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "MtrlTermsOfTrdArrTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Material Terms of Trading Arrangement [Text Block]",
        "terseLabel": "Material Terms of Trading Arrangement"
       }
      }
     },
     "auth_ref": [
      "r328"
     ]
    },
    "simecb_NRGCurtailmentSolutionsIncMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "NRGCurtailmentSolutionsIncMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/CommitmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "NRG Curtailment Solutions, Inc. [Member]",
        "label": "NRGCurtailment Solutions Inc Member"
       }
      }
     },
     "auth_ref": []
    },
    "dei_NameChangeEventDateAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "NameChangeEventDateAxis",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Name Change Event Date [Axis]",
        "documentation": "For a sequence of name change event related facts, use this typed dimension to distinguish them. The axis members are restricted to be a valid for xml schema 'date' or 'datetime' data type."
       }
      }
     },
     "auth_ref": []
    },
    "dei_NameChangeEventLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "NameChangeEventLineItems",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Name Change Event [Line Items]",
        "documentation": "Line items represent concepts included in a table. Name change event line item concepts are used for information qualified by domain members of axes in the Name Change Event table."
       }
      }
     },
     "auth_ref": []
    },
    "dei_NameChangeEventTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "NameChangeEventTable",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Name Change Event [Table]",
        "documentation": "For a set of related facts in a sequence of name change events, use this table when the events occurred within a single reporting period."
       }
      }
     },
     "auth_ref": []
    },
    "ecd_NamedExecutiveOfficersFnTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "NamedExecutiveOfficersFnTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Named Executive Officers, Footnote [Text Block]",
        "terseLabel": "Named Executive Officers, Footnote"
       }
      }
     },
     "auth_ref": [
      "r301"
     ]
    },
    "simecb_NatureOfBusinessAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "NatureOfBusinessAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Nature of Business [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_NetCostForThePeriod": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "NetCostForThePeriod",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofNetCostforthePeriodBookedinProfitandlossTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofNetCostforthePeriodBookedinProfitandlossTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net Cost for the period",
        "documentation": "The amount of net cost for the period.",
        "label": "Net Cost For The Period"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_NetCostMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "NetCostMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofNetCostforthePeriodBookedinProfitandlossTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Net cost [Member]",
        "label": "Net Cost Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_NetCostsForThePeriod": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "NetCostsForThePeriod",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable": {
       "parentTag": "simecb_FinaIProfitandLossEmployeeBenefits",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Net cost for the period",
        "documentation": "The amount of net cost for the period.",
        "label": "Net Costs For The Period"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_NetDeferredTaxLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NetDeferredTaxLiabilities",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Total deferred tax liabilities",
        "label": "Net deferred tax liabilities"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r369"
     ]
    },
    "ifrs-full_NetDefinedBenefitLiabilityAssetAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NetDefinedBenefitLiabilityAssetAxis",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofEmployeeBenefitsLiabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Net defined benefit liability (asset) [axis]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r57"
     ]
    },
    "us-gaap_NetIncomeLoss": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "NetIncomeLoss",
     "crdr": "credit",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Net Income (Loss)",
        "terseLabel": "Net Income (Loss)"
       }
      }
     },
     "auth_ref": []
    },
    "dei_NewEffectiveDateForPreviousFiling": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "NewEffectiveDateForPreviousFiling",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "New Effective Date for Previous Filing"
       }
      }
     },
     "auth_ref": [
      "r271",
      "r272",
      "r273",
      "r274"
     ]
    },
    "simecb_NewcomMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "NewcomMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/CommitmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Newcom [Member]",
        "label": "Newcom Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_NewcommMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "NewcommMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/CommitmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Newcomm [Member]",
        "label": "Newcomm Member"
       }
      }
     },
     "auth_ref": []
    },
    "dei_NoSubstantiveChanges462c": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "NoSubstantiveChanges462c",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "No Substantive Changes, 462(c)"
       }
      }
     },
     "auth_ref": [
      "r353"
     ]
    },
    "dei_NoSubstantiveChanges462cFileNumber": {
     "xbrltype": "fileNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "NoSubstantiveChanges462cFileNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "No Substantive Changes, 462(c), File Number"
       }
      }
     },
     "auth_ref": [
      "r353"
     ]
    },
    "dei_NoTradingSymbolFlag": {
     "xbrltype": "trueItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "NoTradingSymbolFlag",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "No Trading Symbol Flag",
        "documentation": "Boolean flag that is true only for a security having no trading symbol."
       }
      }
     },
     "auth_ref": []
    },
    "simecb_NonControllingInterestAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "NonControllingInterestAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-Controlling Interest [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_NonCurrentLoansToRelatedParties": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "NonCurrentLoansToRelatedParties",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "simecb_ActiveNotCirculatingin",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet",
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable",
      "http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Non-current loans to related parties",
        "verboseLabel": "Total loans to related parties",
        "netLabel": "Loan interest",
        "documentation": "Non-current loans to related parties.",
        "label": "Non Current Loans To Related Parties"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_NonGaapMeasureDescriptionTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "NonGaapMeasureDescriptionTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-GAAP Measure Description [Text Block]",
        "terseLabel": "Non-GAAP Measure Description"
       }
      }
     },
     "auth_ref": [
      "r300"
     ]
    },
    "ecd_NonNeosMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "NonNeosMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-NEOs [Member]",
        "terseLabel": "Non-NEOs"
       }
      }
     },
     "auth_ref": [
      "r255",
      "r266",
      "r282",
      "r308",
      "r317"
     ]
    },
    "ecd_NonPeoNeoAvgCompActuallyPaidAmt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "NonPeoNeoAvgCompActuallyPaidAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-PEO NEO Average Compensation Actually Paid Amount",
        "terseLabel": "Non-PEO NEO Average Compensation Actually Paid Amount"
       }
      }
     },
     "auth_ref": [
      "r291"
     ]
    },
    "ecd_NonPeoNeoAvgTotalCompAmt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "NonPeoNeoAvgTotalCompAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-PEO NEO Average Total Compensation Amount",
        "terseLabel": "Non-PEO NEO Average Total Compensation Amount"
       }
      }
     },
     "auth_ref": [
      "r290"
     ]
    },
    "ecd_NonPeoNeoMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "NonPeoNeoMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-PEO NEO [Member]",
        "terseLabel": "Non-PEO NEO"
       }
      }
     },
     "auth_ref": [
      "r308"
     ]
    },
    "ecd_NonRule10b51ArrAdoptedFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "NonRule10b51ArrAdoptedFlag",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-Rule 10b5-1 Arrangement Adopted [Flag]",
        "terseLabel": "Non-Rule 10b5-1 Arrangement Adopted"
       }
      }
     },
     "auth_ref": [
      "r328"
     ]
    },
    "ecd_NonRule10b51ArrTrmntdFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "NonRule10b51ArrTrmntdFlag",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-Rule 10b5-1 Arrangement Terminated [Flag]",
        "terseLabel": "Non-Rule 10b5-1 Arrangement Terminated"
       }
      }
     },
     "auth_ref": [
      "r328"
     ]
    },
    "ifrs-full_NonadjustingEventsAfterReportingPeriodAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NonadjustingEventsAfterReportingPeriodAxis",
     "presentation": [
      "http://www.gsimec.com.mx/role/CommitmentsDetails",
      "http://www.gsimec.com.mx/role/ScheduleofRelevantExchangeRatesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-adjusting events after reporting period [axis]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r39"
     ]
    },
    "ifrs-full_NonadjustingEventsAfterReportingPeriodDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NonadjustingEventsAfterReportingPeriodDomain",
     "presentation": [
      "http://www.gsimec.com.mx/role/CommitmentsDetails",
      "http://www.gsimec.com.mx/role/ScheduleofRelevantExchangeRatesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-adjusting events after reporting period [domain]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r39"
     ]
    },
    "simecb_NonadjustingEventsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "NonadjustingEventsMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofRelevantExchangeRatesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Non-adjusting events after reporting period [Member]",
        "label": "Nonadjusting Events Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_NoncontrollingInterests": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NoncontrollingInterests",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_Equity",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet",
      "http://www.gsimec.com.mx/role/ScheduleofControllingandNonControllingInterestTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Balance at beginning of year",
        "periodEndLabel": "Balance at the end of the year",
        "terseLabel": "Non-controlling interest",
        "label": "Non-controlling interests"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Total for all subsidiaries [member]]"
       }
      }
     },
     "auth_ref": [
      "r18",
      "r124",
      "r126"
     ]
    },
    "ifrs-full_NoncontrollingInterestsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NoncontrollingInterestsMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Non- controlling Interest",
        "label": "Non-controlling interests [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent."
       }
      }
     },
     "auth_ref": [
      "r6"
     ]
    },
    "ifrs-full_NoncurrentInventories": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NoncurrentInventories",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "simecb_ActiveNotCirculatingin",
       "weight": 1.0,
       "order": 3.0
      },
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet",
      "http://www.gsimec.com.mx/role/InventoriesDetails",
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Non-current inventories, net",
        "terseLabel": "Non-current inventory, net",
        "verboseLabel": "Long term inventories",
        "label": "Non-current inventories"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of non-current inventories. [Refer: Inventories]"
       }
      }
     },
     "auth_ref": [
      "r12"
     ]
    },
    "ifrs-full_NoncurrentLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NoncurrentLiabilities",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_Liabilities",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total Non-current liabilities",
        "label": "Non-current liabilities"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]"
       }
      }
     },
     "auth_ref": [
      "r23",
      "r130",
      "r208"
     ]
    },
    "ifrs-full_NoncurrentLiabilitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NoncurrentLiabilitiesAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Non-current liabilities:",
        "label": "Non-current liabilities [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_NoncurrentPayablesToRelatedParties": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NoncurrentPayablesToRelatedParties",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Total accounts payable",
        "label": "Non-current payables to related parties"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of non-current payables due to related parties. [Refer: Total for all related parties [member]; Payables to related parties]"
       }
      }
     },
     "auth_ref": [
      "r367"
     ]
    },
    "ifrs-full_NoncurrentReceivablesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NoncurrentReceivablesAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accounts receivable:",
        "label": "Trade and other non-current receivables [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_NoncurrentReceivablesDueFromRelatedParties": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NoncurrentReceivablesDueFromRelatedParties",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "simecb_ActiveNotCirculatingin",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet",
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Non-current related parties\u2019 receivables",
        "verboseLabel": "Total long term",
        "label": "Non-current receivables due from related parties"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of non-current receivables due from related parties. [Refer: Total for all related parties [member]]"
       }
      }
     },
     "auth_ref": [
      "r183"
     ]
    },
    "ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NoncurrentRecognisedLiabilitiesDefinedBenefitPlan",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_NoncurrentLiabilities",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Employee benefits",
        "label": "Non-current net defined benefit liability"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of non-current net defined benefit liability. [Refer: Net defined benefit liability]"
       }
      }
     },
     "auth_ref": [
      "r365"
     ]
    },
    "ifrs-full_NotesAndOtherExplanatoryInformationAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NotesAndOtherExplanatoryInformationAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Basis of Preparation and Presentation of the Consolidated Financial Statements [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_NumberOfSharesIssued": {
     "xbrltype": "sharesItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NumberOfSharesIssued",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofCommonStockTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCommonStockTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total shares (in Shares)",
        "label": "Number of shares issued"
       }
      },
      "en": {
       "role": {
        "documentation": "The number of shares issued by the entity."
       }
      }
     },
     "auth_ref": [
      "r361"
     ]
    },
    "ifrs-full_NumberOfSharesOutstanding": {
     "xbrltype": "sharesItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NumberOfSharesOutstanding",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofReconciliationoftheNumberofSharesOutstandingTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Shares outstanding at beginning of year",
        "periodEndLabel": "Shares outstanding at yearend",
        "label": "Number of shares outstanding"
       }
      },
      "en": {
       "role": {
        "documentation": "The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]"
       }
      }
     },
     "auth_ref": [
      "r26"
     ]
    },
    "simecb_OperadoraCompaaMexicanaDeTubosSADeCVMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OperadoraCompaaMexicanaDeTubosSADeCVMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operadora compa\u00f1\u00eda Mexicana de Tubos, S.A. de C.V. [Member]",
        "label": "Operadora Compaa Mexicana De Tubos SADe CVMember"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_OperadoraCompaiaMexicanaDeTubosSADeCVMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OperadoraCompaiaMexicanaDeTubosSADeCVMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operadora Compa\u00f1ia Mexicana de Tubos, S.A. de C.V. [Member]",
        "label": "Operadora Compaia Mexicana De Tubos SADe CVMember"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_OperadoraConstrualcoSadecvMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OperadoraConstrualcoSadecvMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operadora Construalco, S.A. de C.V. [Member]",
        "label": "Operadora Construalco Sadecv Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_OperadoraDePerfilesSigosaSADeCVMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OperadoraDePerfilesSigosaSADeCVMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operadora de Perfiles Sigosa, S.A. de C.V. [Member]",
        "label": "Operadora De Perfiles Sigosa SADe CVMember"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_OperadoraLaminadoraVistaHermosaSADeCVMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OperadoraLaminadoraVistaHermosaSADeCVMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operadora Laminadora Vista Hermosa, S.A. de C.V. [Member]",
        "label": "Operadora Laminadora Vista Hermosa SADe CVMember"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_OperadoraPerfilesSigosaSadecvMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OperadoraPerfilesSigosaSadecvMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operadora Perfiles Sigosa, S.A. de C.V. [Member]",
        "label": "Operadora Perfiles Sigosa Sadecv Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_OperadoraPytsaIndustrialSadecvMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OperadoraPytsaIndustrialSadecvMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operadora Pytsa Industrial, S.A. de C.V. [Member]",
        "label": "Operadora Pytsa Industrial Sadecv Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_OperationMaterialsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OperationMaterialsMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operation materials\t[Member]",
        "label": "Operation Materials Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_OriginDateEightMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OriginDateEightMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofTaxLossesPendingofAmortizeTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2021 [Member]",
        "label": "Origin Date Eight Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_OriginDateFiveMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OriginDateFiveMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofTaxLossesPendingofAmortizeTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2018 [Member]",
        "label": "Origin Date Five Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_OriginDateFourMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OriginDateFourMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofTaxLossesPendingofAmortizeTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2017 [Member]",
        "label": "Origin Date Four Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_OriginDateNineMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OriginDateNineMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofTaxLossesPendingofAmortizeTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2022 [Member]",
        "label": "Origin Date Nine Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_OriginDateOneMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OriginDateOneMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofTaxLossesPendingofAmortizeTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2014 [Member]",
        "label": "Origin Date One Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_OriginDateSevenMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OriginDateSevenMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofTaxLossesPendingofAmortizeTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2020 [Member]",
        "label": "Origin Date Seven Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_OriginDateSixMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OriginDateSixMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofTaxLossesPendingofAmortizeTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2019 [Member]",
        "label": "Origin Date Six Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_OriginDateTenMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OriginDateTenMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofTaxLossesPendingofAmortizeTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2023 [Member]",
        "label": "Origin Date Ten Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_OriginDateThreeMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OriginDateThreeMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofTaxLossesPendingofAmortizeTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2016 [Member]",
        "label": "Origin Date Three Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_OriginDateTwoMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OriginDateTwoMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofTaxLossesPendingofAmortizeTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2015 [Member]",
        "label": "Origin Date Two Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_OtherAccruedLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OtherAccruedLiabilities",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofAccountsPayableTradeandOtherAccruedLiabilitiesTable": {
       "parentTag": "simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAccountsPayableTradeandOtherAccruedLiabilitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other accounts payable and accrued liabilities",
        "documentation": "The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]",
        "label": "Other Accrued Liabilities"
       }
      }
     },
     "auth_ref": []
    },
    "dei_OtherAddressMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "OtherAddressMember",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other Address [Member]",
        "documentation": "Other address for entity"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_OtherAssetsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherAssetsMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other assets [Member]",
        "label": "Other assets [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for assets that the entity does not separately disclose in the same statement or note."
       }
      }
     },
     "auth_ref": [
      "r213"
     ]
    },
    "simecb_OtherAssetsRecoverable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OtherAssetsRecoverable",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofRecoverableTaxesTable": {
       "parentTag": "ifrs-full_CurrentTaxAssetsCurrent",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofRecoverableTaxesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other",
        "documentation": "Other assets recoverable.",
        "label": "Other Assets Recoverable"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInInvestingActivities",
       "weight": -1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Acquisition of other equity instruments",
        "label": "Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities"
       }
      },
      "en": {
       "role": {
        "documentation": "The cash outflow to acquire equity or debt instruments of other entities (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities."
       }
      }
     },
     "auth_ref": [
      "r203"
     ]
    },
    "ifrs-full_OtherComprehensiveIncome": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherComprehensiveIncome",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "parentTag": "ifrs-full_ComprehensiveIncome",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total other comprehensive income for the year.",
        "label": "Other comprehensive income"
       }
      },
      "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]]"
       }
      }
     },
     "auth_ref": [
      "r4",
      "r30",
      "r37",
      "r133"
     ]
    },
    "ifrs-full_OtherComprehensiveIncomeAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherComprehensiveIncomeAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other Comprehensive Income (Loss) [Abstract]",
        "terseLabel": "Other comprehensive income:"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_OtherComprehensiveIncomeLossScheduleofOtherComprehensiveIncomeLossDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OtherComprehensiveIncomeLossScheduleofOtherComprehensiveIncomeLossDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherComprehensiveIncomeLossTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other Comprehensive Income (Loss) - Schedule of Other Comprehensive Income (Loss) (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "parentTag": "ifrs-full_OtherComprehensiveIncome",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other stock instruments",
        "label": "Other comprehensive income, net of tax, exchange differences on translation of foreign operations"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r24",
      "r37"
     ]
    },
    "ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Comprehensive income (loss)",
        "label": "Other comprehensive income that will be reclassified to profit or loss, net of tax"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of other comprehensive income that will be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]"
       }
      }
     },
     "auth_ref": [
      "r186",
      "r187"
     ]
    },
    "ifrs-full_OtherCurrentPayables": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherCurrentPayables",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_CurrentLiabilities",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Payable tax",
        "label": "Other current payables"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of current payables that the entity does not separately disclose in the same statement or note."
       }
      }
     },
     "auth_ref": [
      "r365"
     ]
    },
    "ifrs-full_OtherEmployeeExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherEmployeeExpense",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Profit sharing plan expense",
        "label": "Other employee expense"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of employee expenses that the entity does not separately disclose in the same statement or note."
       }
      }
     },
     "auth_ref": [
      "r376"
     ]
    },
    "simecb_OtherEquityInstrumentsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OtherEquityInstrumentsMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherComprehensiveIncomeLossTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other equity instruments [Member]",
        "label": "Other Equity Instruments Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_OtherExpenseByFunction": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherExpenseByFunction",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Other expenses",
        "label": "Other expense, by function"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r38",
      "r80",
      "r180"
     ]
    },
    "ifrs-full_OtherExpenseByNature": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherExpenseByNature",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable": {
       "parentTag": "ifrs-full_OtherExpenseByFunction",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other expenses",
        "label": "Other expenses, by nature"
       }
      },
      "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 'nature of expense' form for its analysis of expenses. [Refer: Expenses, by nature]"
       }
      }
     },
     "auth_ref": [
      "r38",
      "r179"
     ]
    },
    "simecb_OtherExpensesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OtherExpensesMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other expenses [Member]",
        "label": "Other Expenses Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_OtherFinanceCost": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherFinanceCost",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable": {
       "parentTag": "ifrs-full_OtherExpenseByFunction",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cost from inventory sales",
        "label": "Other finance cost"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs]"
       }
      }
     },
     "auth_ref": [
      "r363"
     ]
    },
    "ifrs-full_OtherFinanceIncome": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherFinanceIncome",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable": {
       "parentTag": "ifrs-full_OtherIncome",
       "weight": 1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Other income",
        "label": "Other finance income"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of finance income that the entity does not separately disclose in the same statement or note. [Refer: Finance income]"
       }
      }
     },
     "auth_ref": [
      "r363"
     ]
    },
    "ifrs-full_OtherIncome": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherIncome",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedTotalLabel": "Other income",
        "label": "Other income"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of operating income that the entity does not separately disclose in the same statement or note."
       }
      }
     },
     "auth_ref": [
      "r78",
      "r179",
      "r180"
     ]
    },
    "simecb_OtherIncomeAndOtherexpensesNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OtherIncomeAndOtherexpensesNet",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other income and other (expenses), net",
        "documentation": "Represents amount of other income and other (expenses) net.",
        "label": "Other Income And Otherexpenses Net"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_OtherIncomeExpensesNetAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OtherIncomeExpensesNetAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Other Income (Expenses), Net [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_OtherIntangibleAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherIntangibleAssets",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Intangible assets",
        "label": "Other intangible assets"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]"
       }
      }
     },
     "auth_ref": [
      "r382"
     ]
    },
    "ifrs-full_OtherInventories": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherInventories",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable": {
       "parentTag": "ifrs-full_Inventories",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Billets",
        "label": "Other current inventories"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of inventory that the entity does not separately disclose in the same statement or note. [Refer: Inventories]"
       }
      }
     },
     "auth_ref": [
      "r378"
     ]
    },
    "ifrs-full_OtherLongtermBenefits": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherLongtermBenefits",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ContingenciesDetails",
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Profit sharing amount",
        "verboseLabel": "Received an appraisal amount (in Pesos)",
        "label": "Other long-term employee benefits"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of long-term employee benefits other than post-employment benefits and termination benefits. Such benefits may include long-term paid absences, jubilee or other long-service benefits, long-term disability benefits, long-term profit-sharing and bonuses and long-term deferred remuneration. [Refer: Employee benefits expense]"
       }
      }
     },
     "auth_ref": [
      "r375"
     ]
    },
    "ifrs-full_OtherNoncurrentFinancialAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherNoncurrentFinancialAssets",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofInvestmentsinFinancialInstrumentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other stock instruments",
        "label": "Other non-current financial assets"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets]"
       }
      }
     },
     "auth_ref": [
      "r11"
     ]
    },
    "ifrs-full_OtherNoncurrentLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherNoncurrentLiabilities",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_NoncurrentLiabilities",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other liabilities",
        "label": "Other non-current liabilities"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Non-current liabilities]"
       }
      }
     },
     "auth_ref": [
      "r365"
     ]
    },
    "ifrs-full_OtherOperatingIncomeExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherOperatingIncomeExpense",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "parentTag": "ifrs-full_ProfitLossBeforeTax",
       "weight": 1.0,
       "order": 2.0
      },
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable": {
       "parentTag": "ifrs-full_ProfitLossBeforeTax",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome",
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other income (expense), net",
        "verboseLabel": "Other income (expenses), net",
        "label": "Other operating income (expense)"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of operating income (expense) that the entity does not separately disclose in the same statement or note."
       }
      }
     },
     "auth_ref": [
      "r368"
     ]
    },
    "ifrs-full_OtherPayables": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherPayables",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Severance pay (in Pesos)",
        "label": "Other payables"
       }
      },
      "en": {
       "role": {
        "documentation": "Amounts payable that the entity does not separately disclose in the same statement or note."
       }
      }
     },
     "auth_ref": [
      "r365"
     ]
    },
    "ecd_OtherPerfMeasureAmt": {
     "xbrltype": "decimalItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "OtherPerfMeasureAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other Performance Measure, Amount",
        "terseLabel": "Other Performance Measure, Amount"
       }
      }
     },
     "auth_ref": [
      "r300"
     ]
    },
    "ifrs-full_OtherPropertyPlantAndEquipment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherPropertyPlantAndEquipment",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Balance at beginning of year",
        "periodEndLabel": "Balance at end of year",
        "label": "Other property, plant and equipment"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r370"
     ]
    },
    "ifrs-full_OtherPropertyPlantAndEquipmentMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherPropertyPlantAndEquipmentMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Property, plant and equipment [Member]",
        "label": "Other property, plant and equipment [member]"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r370"
     ]
    },
    "ifrs-full_OtherReceivables": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherReceivables",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_CurrentAssets",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other receivables",
        "label": "Other receivables"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount receivable by the entity that it does not separately disclose in the same statement or note."
       }
      }
     },
     "auth_ref": [
      "r183"
     ]
    },
    "simecb_OtherRelatedPartiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OtherRelatedPartiesAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofTransactionswithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other related parties",
        "label": "Other Related Parties Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "dei_OtherReportingStandardItemNumber": {
     "xbrltype": "otherReportingStandardItemNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "OtherReportingStandardItemNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other Reporting Standard Item Number",
        "documentation": "\"Item 17\" or \"Item 18\" specified when the basis of accounting is neither US GAAP nor IFRS."
       }
      }
     },
     "auth_ref": [
      "r238"
     ]
    },
    "ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofIncomeTaxExpenseBenefitTable": {
       "parentTag": "simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofIncomeTaxExpenseBenefitTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Others, net (includes permanent items) Income tax expense",
        "label": "Other tax effects for reconciliation between accounting profit and tax expense (income)"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r42"
     ]
    },
    "simecb_OthersMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OthersMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Others [Member]",
        "label": "Others Member"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_OutstandingAggtErrCompAmt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "OutstandingAggtErrCompAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Outstanding Aggregate Erroneous Compensation Amount",
        "terseLabel": "Outstanding Aggregate Erroneous Compensation Amount"
       }
      }
     },
     "auth_ref": [
      "r253",
      "r264",
      "r280",
      "r315"
     ]
    },
    "ecd_OutstandingRecoveryCompAmt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "OutstandingRecoveryCompAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Outstanding Recovery Compensation Amount",
        "terseLabel": "Compensation Amount"
       }
      }
     },
     "auth_ref": [
      "r256",
      "r267",
      "r283",
      "r318"
     ]
    },
    "ecd_OutstandingRecoveryIndName": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "OutstandingRecoveryIndName",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Outstanding Recovery, Individual Name",
        "terseLabel": "Name"
       }
      }
     },
     "auth_ref": [
      "r256",
      "r267",
      "r283",
      "r318"
     ]
    },
    "simecb_OxygenMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "OxygenMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Oxygen [Member]",
        "label": "Oxygen Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_PaidBenefits": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "PaidBenefits",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable": {
       "parentTag": "simecb_FinaIProfitandLossEmployeeBenefits",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Paid benefits",
        "documentation": "Represents amount of projected paid benefits.",
        "label": "Paid Benefits"
       }
      }
     },
     "auth_ref": []
    },
    "dei_ParentEntityLegalName": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "ParentEntityLegalName",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Parent Entity Legal Name",
        "documentation": "If the entity which the financial information concerns is a subsidiary of another company, then provide to full legal name of the parent entity"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_PastDueStatusAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "PastDueStatusAxis",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAgeofNetReceivablesthatarePastDueTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Past due status [axis]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r218"
     ]
    },
    "ifrs-full_PastDueStatusDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "PastDueStatusDomain",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAgeofNetReceivablesthatarePastDueTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Past due status [domain]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for all past-due statuses. It also represents the standard value for the 'Past due status' axis if no other member is used."
       }
      }
     },
     "auth_ref": [
      "r218"
     ]
    },
    "ifrs-full_PastServiceCostDefinedBenefitPlans": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "PastServiceCostDefinedBenefitPlans",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofNetCostforthePeriodBookedinProfitandlossTable": {
       "parentTag": "simecb_NetCostForThePeriod",
       "weight": -1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofNetCostforthePeriodBookedinProfitandlossTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Labor cost of past services",
        "label": "Past service cost, defined benefit plans"
       }
      },
      "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 [domain]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost]"
       }
      }
     },
     "auth_ref": [
      "r373"
     ]
    },
    "ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "PastServiceCostNetDefinedBenefitLiabilityAsset",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDBOAmountRecordedintheBalanceSheetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Past services labor cost",
        "label": "Increase (decrease) in net defined benefit liability (asset) resulting from past service cost"
       }
      },
      "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 [domain]]"
       }
      }
     },
     "auth_ref": [
      "r61"
     ]
    },
    "ecd_PayVsPerformanceDisclosureLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "PayVsPerformanceDisclosureLineItems",
     "lang": {
      "en-us": {
       "role": {
        "label": "Pay vs Performance Disclosure [Line Items]",
        "terseLabel": "Pay vs Performance Disclosure"
       }
      }
     },
     "auth_ref": [
      "r289"
     ]
    },
    "ifrs-full_PayablesForPurchaseOfEnergy": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "PayablesForPurchaseOfEnergy",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/CommitmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Purchase agreement value",
        "label": "Payables for purchase of energy"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of payables for the purchase of energy."
       }
      }
     },
     "auth_ref": [
      "r367"
     ]
    },
    "simecb_PaymentAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "PaymentAmount",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Payment amount (in Dollars)",
        "documentation": "Payment amount.",
        "label": "Payment Amount"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_PaymentsOfOtherEquityInstruments": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "PaymentsOfOtherEquityInstruments",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherComprehensiveIncomeLossTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other equity instruments",
        "label": "Payments of other equity instruments"
       }
      },
      "en": {
       "role": {
        "documentation": "The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note."
       }
      }
     },
     "auth_ref": [
      "r385"
     ]
    },
    "ifrs-full_PaymentsToAcquireOrRedeemEntitysShares": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "PaymentsToAcquireOrRedeemEntitysShares",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Repurchase of own capital stock, net",
        "label": "Payments to acquire or redeem entity's shares"
       }
      },
      "en": {
       "role": {
        "documentation": "The cash outflow to acquire or redeem entity's shares."
       }
      }
     },
     "auth_ref": [
      "r204"
     ]
    },
    "ifrs-full_PaymentsToAndOnBehalfOfEmployees": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "PaymentsToAndOnBehalfOfEmployees",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Payment",
        "label": "Payments to and on behalf of employees"
       }
      },
      "en": {
       "role": {
        "documentation": "The cash outflow to, and on behalf of, employees."
       }
      }
     },
     "auth_ref": [
      "r201"
     ]
    },
    "ecd_PeerGroupIssuersFnTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "PeerGroupIssuersFnTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Peer Group Issuers, Footnote [Text Block]",
        "terseLabel": "Peer Group Issuers, Footnote"
       }
      }
     },
     "auth_ref": [
      "r299"
     ]
    },
    "ecd_PeerGroupTotalShareholderRtnAmt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "PeerGroupTotalShareholderRtnAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Peer Group Total Shareholder Return Amount",
        "terseLabel": "Peer Group Total Shareholder Return Amount"
       }
      }
     },
     "auth_ref": [
      "r299"
     ]
    },
    "simecb_PensionAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "PensionAmount",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ContingenciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Pension amount (in Pesos)",
        "documentation": "The amount of pension.",
        "label": "Pension Amount"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_PeoActuallyPaidCompAmt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "PeoActuallyPaidCompAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "PEO Actually Paid Compensation Amount",
        "terseLabel": "PEO Actually Paid Compensation Amount"
       }
      }
     },
     "auth_ref": [
      "r291"
     ]
    },
    "ecd_PeoMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "PeoMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "PEO [Member]",
        "terseLabel": "PEO"
       }
      }
     },
     "auth_ref": [
      "r308"
     ]
    },
    "ecd_PeoName": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "PeoName",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "PEO Name",
        "terseLabel": "PEO Name"
       }
      }
     },
     "auth_ref": [
      "r301"
     ]
    },
    "ecd_PeoTotalCompAmt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "PeoTotalCompAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "PEO Total Compensation Amount",
        "terseLabel": "PEO Total Compensation Amount"
       }
      }
     },
     "auth_ref": [
      "r290"
     ]
    },
    "simecb_PercentageOfCollectiveBargainingAgreements": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "PercentageOfCollectiveBargainingAgreements",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of collective bargaining agreements",
        "documentation": "Percentage of collective bargaining agreements.",
        "label": "Percentage Of Collective Bargaining Agreements"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_PercentageOfContribution": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "PercentageOfContribution",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of contribution",
        "documentation": "Percentage of contribution.",
        "label": "Percentage Of Contribution"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_PercentageOfFinalResult": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "PercentageOfFinalResult",
     "presentation": [
      "http://www.gsimec.com.mx/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of Final Result",
        "documentation": "Percentage  of final result.",
        "label": "Percentage Of Final Result"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_PercentageOfLegalReserve": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "PercentageOfLegalReserve",
     "presentation": [
      "http://www.gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of legal reserve",
        "documentation": "Percentage of legal reserve.",
        "label": "Percentage Of Legal Reserve"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_PercentageOfNominalCapital": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "PercentageOfNominalCapital",
     "presentation": [
      "http://www.gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of nominal capital",
        "documentation": "Percentage of nominal capital.",
        "label": "Percentage Of Nominal Capital"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_PercentageOfNominalStockholdersEquity": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "PercentageOfNominalStockholdersEquity",
     "presentation": [
      "http://www.gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Nominal stockholder\u00b4s equity percentage",
        "documentation": "Percentage of nominal stockholder's equity.",
        "label": "Percentage Of Nominal Stockholders Equity"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_PercentageOfVotingEquityInterestsAcquired": {
     "xbrltype": "percentItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "PercentageOfVotingEquityInterestsAcquired",
     "presentation": [
      "http://www.gsimec.com.mx/role/NonControllingInterestDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of capital stock of its subsidiaries",
        "label": "Percentage of voting equity interests acquired"
       }
      },
      "en": {
       "role": {
        "documentation": "The percentage of voting equity interests acquired in a business combination. [Refer: Total for all business combinations [member]]"
       }
      }
     },
     "auth_ref": [
      "r147"
     ]
    },
    "simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument",
     "presentation": [
      "http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Instrument range",
        "documentation": "Percentage range of changes in fair value or cash flows of hedging instrument.",
        "label": "Percentage Range Of Changes In Fair Value Or Cash Flows Of Hedging Instrument"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_PercentageShareOfEmployersProfits": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "PercentageShareOfEmployersProfits",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage share of employers profits",
        "documentation": "Percentage share of employers profits.",
        "label": "Percentage Share Of Employers Profits"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_PerfilesComecialesSigosaSadecvMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "PerfilesComecialesSigosaSadecvMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Perfiles Comeciales Sigosa, S.A. de C.V. [Member]",
        "label": "Perfiles Comeciales Sigosa Sadecv Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_PerfilesComercialesSigosaSADeCVMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "PerfilesComercialesSigosaSADeCVMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Perfiles Comerciales Sigosa, S.A. de C.V. [Member]",
        "label": "Perfiles Comerciales Sigosa SADe CVMember"
       }
      }
     },
     "auth_ref": []
    },
    "dei_PhoneFaxNumberDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "PhoneFaxNumberDescription",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Phone Fax Number Description",
        "documentation": "Description of Phone or Fax Number"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_PlanAssetsAtFairValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "PlanAssetsAtFairValue",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/PropertyPlantandEquipmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Fair value",
        "label": "Plan assets, at fair value"
       }
      },
      "en": {
       "role": {
        "documentation": "The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]]"
       }
      }
     },
     "auth_ref": [
      "r377"
     ]
    },
    "simecb_PlusNonVestedBenefitsObligation": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "PlusNonVestedBenefitsObligation",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofEmployeeBenefitsLiabilityTable": {
       "parentTag": "ifrs-full_DefinedBenefitObligationAtPresentValue",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofEmployeeBenefitsLiabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Plus, Non-Vested Benefits Obligation",
        "documentation": "The amount of benefits related to obligation.",
        "label": "Plus Non Vested Benefits Obligation"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_PnsnAdjsPrrSvcCstMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "PnsnAdjsPrrSvcCstMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pension Adjustments Prior Service Cost [Member]",
        "terseLabel": "Pension Adjustments Prior Service Cost"
       }
      }
     },
     "auth_ref": [
      "r292"
     ]
    },
    "ecd_PnsnAdjsSvcCstMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "PnsnAdjsSvcCstMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pension Adjustments Service Cost [Member]",
        "terseLabel": "Pension Adjustments Service Cost"
       }
      }
     },
     "auth_ref": [
      "r345"
     ]
    },
    "ecd_PnsnBnftsAdjFnTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "PnsnBnftsAdjFnTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pension Benefits Adjustments, Footnote [Text Block]",
        "terseLabel": "Pension Benefits Adjustments, Footnote"
       }
      }
     },
     "auth_ref": [
      "r291"
     ]
    },
    "dei_PostEffectiveAmendment": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "PostEffectiveAmendment",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Post-Effective Amendment"
       }
      }
     },
     "auth_ref": [
      "r224"
     ]
    },
    "dei_PostEffectiveAmendmentNumber": {
     "xbrltype": "sequenceNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "PostEffectiveAmendmentNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Post-Effective Amendment Number",
        "documentation": "Amendment number to registration statement under the Securities Act of 1933 after the registration becomes effective."
       }
      }
     },
     "auth_ref": [
      "r224"
     ]
    },
    "ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "PostemploymentBenefitExpenseDefinedContributionPlans",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Defined contribution plan expense",
        "label": "Post-employment benefit expense, defined contribution plans"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r63"
     ]
    },
    "dei_PreCommencementIssuerTenderOffer": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "PreCommencementIssuerTenderOffer",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pre-commencement Issuer Tender Offer",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r231"
     ]
    },
    "dei_PreCommencementTenderOffer": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "PreCommencementTenderOffer",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pre-commencement Tender Offer",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r233"
     ]
    },
    "dei_PreEffectiveAmendment": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "PreEffectiveAmendment",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pre-Effective Amendment"
       }
      }
     },
     "auth_ref": [
      "r224"
     ]
    },
    "dei_PreEffectiveAmendmentNumber": {
     "xbrltype": "sequenceNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "PreEffectiveAmendmentNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pre-Effective Amendment Number",
        "documentation": "Amendment number to registration statement under the Securities Act of 1933 before the registration becomes effective."
       }
      }
     },
     "auth_ref": [
      "r224"
     ]
    },
    "simecb_PreliminaryTariffDumpingRate": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "PreliminaryTariffDumpingRate",
     "presentation": [
      "http://www.gsimec.com.mx/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Preliminary tariff dumping rate",
        "documentation": "Preliminary tariff dumping rate.",
        "label": "Preliminary Tariff Dumping Rate"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_PreliminaryTariffRate": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "PreliminaryTariffRate",
     "presentation": [
      "http://www.gsimec.com.mx/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Preliminary rate",
        "documentation": "Preliminary tariff rate applied on products.",
        "label": "Preliminary Tariff Rate"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_PrepaidExpensesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "PrepaidExpensesMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Prepaid expenses [Member]",
        "label": "Prepaid Expenses Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ProductionSupplies": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ProductionSupplies",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/CommitmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Supplier products (in Dollars)",
        "label": "Current production supplies"
       }
      },
      "en": {
       "role": {
        "documentation": "A classification of current inventory representing the amount of supplies to be used for the production process. [Refer: Inventories]"
       }
      }
     },
     "auth_ref": [
      "r184",
      "r378"
     ]
    },
    "ifrs-full_ProductsAndServicesAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ProductsAndServicesAxis",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Products and services [axis]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r173",
      "r211"
     ]
    },
    "ifrs-full_ProductsAndServicesDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ProductsAndServicesDomain",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Products and services [domain]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r173",
      "r211"
     ]
    },
    "ifrs-full_ProfitLoss": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ProfitLoss",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "parentTag": "ifrs-full_ComprehensiveIncome",
       "weight": 1.0,
       "order": 1.0
      },
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0,
       "order": 1.0
      },
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncomeAlt0": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      },
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow",
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome",
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net income for the year",
        "terseLabel": "Net income for the year",
        "verboseLabel": "Net income (loss) for the year",
        "label": "Profit (loss)"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r3",
      "r29",
      "r109",
      "r121",
      "r123",
      "r166",
      "r168",
      "r208",
      "r214"
     ]
    },
    "ifrs-full_ProfitLossAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ProfitLossAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Net income attributable to:",
        "label": "Profit (loss) [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ProfitLossAttributableToNoncontrollingInterests": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ProfitLossAttributableToNoncontrollingInterests",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncomeAlt0": {
       "parentTag": "ifrs-full_ProfitLoss",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome",
      "http://www.gsimec.com.mx/role/ScheduleofControllingandNonControllingInterestTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Non-controlling interest",
        "verboseLabel": "Share of profits and losses for the year",
        "label": "Profit (loss), attributable to non-controlling interests"
       }
      },
      "en": {
       "role": {
        "documentation": "The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]"
       }
      }
     },
     "auth_ref": [
      "r32",
      "r125"
     ]
    },
    "ifrs-full_ProfitLossAttributableToOwnersOfParent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ProfitLossAttributableToOwnersOfParent",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncomeAlt0": {
       "parentTag": "ifrs-full_ProfitLoss",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Controlling interest",
        "label": "Profit (loss), attributable to owners of parent"
       }
      },
      "en": {
       "role": {
        "documentation": "The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)]"
       }
      }
     },
     "auth_ref": [
      "r33"
     ]
    },
    "ifrs-full_ProfitLossBeforeTax": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ProfitLossBeforeTax",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "parentTag": "ifrs-full_ProfitLoss",
       "weight": 1.0,
       "order": 1.0
      },
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable": {
       "parentTag": "ifrs-full_ProfitLoss",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome",
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Income before income taxes",
        "terseLabel": "Income (loss) before income taxes",
        "label": "Profit (loss) before tax"
       }
      },
      "en": {
       "role": {
        "documentation": "The profit (loss) before tax expense or income. [Refer: Profit (loss)]"
       }
      }
     },
     "auth_ref": [
      "r149",
      "r179",
      "r180",
      "r221",
      "r222"
     ]
    },
    "simecb_ProfitSharingAndIncentiveCompensationPlansMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ProfitSharingAndIncentiveCompensationPlansMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Profit Sharing and Incentive Compensation Plans [Member]",
        "label": "Profit Sharing And Incentive Compensation Plans Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ProfitsFromInventorySales": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ProfitsFromInventorySales",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable": {
       "parentTag": "ifrs-full_OtherIncome",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Profits from inventory sales",
        "documentation": "The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]",
        "label": "Profits From Inventory Sales"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_PropertyPlantAndEquipment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "PropertyPlantAndEquipment",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "simecb_ActiveNotCirculatingin",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet",
      "http://www.gsimec.com.mx/role/ScheduleofCostofInvestmentPropertyPlantandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Balance at beginning of year",
        "periodEndLabel": "Balance at end of year",
        "terseLabel": "Property, plant and equipment, net",
        "label": "Property, plant and equipment"
       }
      },
      "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. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets]"
       }
      }
     },
     "auth_ref": [
      "r9",
      "r51"
     ]
    },
    "ifrs-full_PropertyPlantAndEquipmentAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "PropertyPlantAndEquipmentAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Property, Plant and Equipment [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofNetBookValueofPropertyPlantandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Net book value",
        "label": "Property, plant and equipment, revalued assets, at cost"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of property, plant and equipment that would have been recognised had the revalued assets been carried under the cost model. [Refer: Property, plant and equipment]"
       }
      }
     },
     "auth_ref": [
      "r54"
     ]
    },
    "simecb_PropertyPlantandEquipmentScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "PropertyPlantandEquipmentScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property, Plant and Equipment - Schedule of Accumulated Depreciation of Property, Plant and Equipment (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_PropertyPlantandEquipmentScheduleofCostofInvestmentPropertyPlantandEquipmentDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "PropertyPlantandEquipmentScheduleofCostofInvestmentPropertyPlantandEquipmentDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCostofInvestmentPropertyPlantandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property, Plant and Equipment - Schedule of Cost of Investment Property, Plant and Equipment (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_PropertyPlantandEquipmentScheduleofNetBookValueofPropertyPlantandEquipmentDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "PropertyPlantandEquipmentScheduleofNetBookValueofPropertyPlantandEquipmentDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofNetBookValueofPropertyPlantandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property, Plant and Equipment - Schedule of Net Book Value of Property, Plant and Equipment (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ProportionOfOwnershipInterestInSubsidiary": {
     "xbrltype": "percentItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ProportionOfOwnershipInterestInSubsidiary",
     "presentation": [
      "http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails",
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of equity owned",
        "label": "Proportion of ownership interest in subsidiary"
       }
      },
      "en": {
       "role": {
        "documentation": "The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Total for all subsidiaries [member]]"
       }
      }
     },
     "auth_ref": [
      "r81",
      "r83",
      "r127"
     ]
    },
    "ifrs-full_Provisions": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "Provisions",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ContingenciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Provision",
        "label": "Provisions"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of liabilities of uncertain timing or amount, including provisions for employee benefits."
       }
      }
     },
     "auth_ref": [
      "r15"
     ]
    },
    "ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInInvestingActivities",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Acquisition of property, plant and equipment",
        "label": "Purchase of property, plant and equipment, classified as investing activities"
       }
      },
      "en": {
       "role": {
        "documentation": "The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]"
       }
      }
     },
     "auth_ref": [
      "r202"
     ]
    },
    "ifrs-full_PurchaseOfTreasuryShares": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "PurchaseOfTreasuryShares",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Treasury amount",
        "label": "Purchase of treasury shares"
       }
      },
      "en": {
       "role": {
        "documentation": "The decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares]"
       }
      }
     },
     "auth_ref": [
      "r361"
     ]
    },
    "ifrs-full_PurchasesOfGoodsRelatedPartyTransactions": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "PurchasesOfGoodsRelatedPartyTransactions",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofTransactionswithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Purchases",
        "label": "Purchases of goods, related party transactions"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of goods purchased by the entity in related party transactions. [Refer: Total for all related parties [member]]"
       }
      }
     },
     "auth_ref": [
      "r197"
     ]
    },
    "ecd_PvpTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "PvpTable",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pay vs Performance Disclosure [Table]",
        "terseLabel": "Pay vs Performance Disclosure"
       }
      }
     },
     "auth_ref": [
      "r289"
     ]
    },
    "ecd_PvpTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "PvpTableTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pay vs Performance [Table Text Block]",
        "terseLabel": "Pay vs Performance Disclosure, Table"
       }
      }
     },
     "auth_ref": [
      "r289"
     ]
    },
    "simecb_PytsaIndustrialDeMexicoSADeCVMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "PytsaIndustrialDeMexicoSADeCVMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Pytsa Industrial de Mexico. S.A. de C.V. [Member]",
        "label": "Pytsa Industrial De Mexico SADe CVMember"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_QuantityOfInventories": {
     "xbrltype": "decimalItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "QuantityOfInventories",
     "presentation": [
      "http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Coke inventory quantity (in Tons)",
        "documentation": "Quantity of inventories.",
        "label": "Quantity Of Inventories"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_RangeAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "RangeAxis",
     "presentation": [
      "http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails",
      "http://www.gsimec.com.mx/role/CommitmentsDetails",
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails",
      "http://www.gsimec.com.mx/role/ScheduleofEstimatedUsefulLivesofAssetsTable",
      "http://www.gsimec.com.mx/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Range [axis]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r115",
      "r143",
      "r145",
      "r146",
      "r209",
      "r210",
      "r389"
     ]
    },
    "ifrs-full_RangeDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "RangeDomain",
     "presentation": [
      "http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails",
      "http://www.gsimec.com.mx/role/CommitmentsDetails",
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails",
      "http://www.gsimec.com.mx/role/ScheduleofEstimatedUsefulLivesofAssetsTable",
      "http://www.gsimec.com.mx/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Range [domain]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r115",
      "r143",
      "r145",
      "r146",
      "r209",
      "r210",
      "r389"
     ]
    },
    "simecb_RawMaterialsAndConsumablesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "RawMaterialsAndConsumablesMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Raw materials and consumables [Member]",
        "label": "Raw Materials And Consumables Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_RawMaterialsAndConsumablesUsed": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "RawMaterialsAndConsumablesUsed",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cost of sales and expenses",
        "label": "Raw materials and consumables used"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials]"
       }
      }
     },
     "auth_ref": [
      "r38",
      "r179"
     ]
    },
    "ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ReceivablesFromTaxesOtherThanIncomeTax",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofRecoverableTaxesTable": {
       "parentTag": "ifrs-full_CurrentTaxAssetsCurrent",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofRecoverableTaxesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Income Tax",
        "label": "Receivables from taxes other than income tax"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of receivables from taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity."
       }
      }
     },
     "auth_ref": [
      "r366"
     ]
    },
    "ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "RecognisedLiabilitiesDefinedBenefitPlan",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Defined benefit obligations amount (in Pesos)",
        "label": "Net defined benefit liability"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of deficit in a defined benefit plan. [Refer: Defined benefit plans [domain]]"
       }
      }
     },
     "auth_ref": [
      "r365"
     ]
    },
    "simecb_RecognizedIncome": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "RecognizedIncome",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/CommitmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Recognized income (in Dollars)",
        "documentation": "The amount of recognized income.",
        "label": "Recognized Income"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Allowance for Doubtful Accounts [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ReconciliationOfNumberOfSharesOutstandingAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ReconciliationOfNumberOfSharesOutstandingAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Reconciliation of the Number of Shares Outstanding [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_RecoveryOfErrCompDisclosureLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "RecoveryOfErrCompDisclosureLineItems",
     "lang": {
      "en-us": {
       "role": {
        "label": "Recovery of Erroneously Awarded Compensation Disclosure [Line Items]",
        "terseLabel": "Recovery of Erroneously Awarded Compensation Disclosure"
       }
      }
     },
     "auth_ref": [
      "r248",
      "r259",
      "r275",
      "r310"
     ]
    },
    "simecb_RecoveryOfLosses": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "RecoveryOfLosses",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable": {
       "parentTag": "ifrs-full_OtherIncome",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Recovery of losses",
        "documentation": "Recovery of losses.",
        "label": "Recovery Of Losses"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_RefractoriesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "RefractoriesMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Refractories [Member]",
        "label": "Refractories Member"
       }
      }
     },
     "auth_ref": []
    },
    "dei_RegistrationStatementAmendmentNumber": {
     "xbrltype": "sequenceNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "RegistrationStatementAmendmentNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Registration Statement Amendment Number",
        "documentation": "Amendment number to registration statement under the Investment Company Act of 1940."
       }
      }
     },
     "auth_ref": [
      "r224"
     ]
    },
    "ifrs-full_RelatedPartyTransactionsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "RelatedPartyTransactionsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Transactions and Balances with Related Parties [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ReportableSegmentsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ReportableSegmentsMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Total Segments",
        "label": "Reportable segments [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment would be useful to users of the financial statements. [Refer: Operating segments [member]]"
       }
      }
     },
     "auth_ref": [
      "r144",
      "r166",
      "r195",
      "r216"
     ]
    },
    "simecb_RepublicAccountDebugging": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "RepublicAccountDebugging",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable": {
       "parentTag": "ifrs-full_OtherIncome",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Republic account debugging",
        "documentation": "The amount of republic account debugging.",
        "label": "Republic Account Debugging"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_RepublicEmployeesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "RepublicEmployeesMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Republic employees [Member]",
        "label": "Republic Employees Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_RepublicMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "RepublicMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails",
      "http://www.gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Republic [Member]",
        "label": "Republic Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_RepublicSteelMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "RepublicSteelMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ContingenciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Republic Steel [Member]",
        "label": "Republic Steel Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_RepublicTradeMarkMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "RepublicTradeMarkMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Republic trade mark [Member]",
        "label": "Republic Trade Mark Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_RepurchaseAndPlacementOfOwnCapitalStocksNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "RepurchaseAndPlacementOfOwnCapitalStocksNet",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInFinancingActivities",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Repurchase and placement of own capital stocks, net",
        "documentation": "The cash outflow of repurchase and placement of own capital stocks, net.",
        "label": "Repurchase And Placement Of Own Capital Stocks Net"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_RepurchaseOfOwnCapitalStockReserve": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "RepurchaseOfOwnCapitalStockReserve",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_EquityAttributableToOwnersOfParent",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Reserve for repurchase and recoloration of shares",
        "documentation": "Repurchase of own capital stock reserve.",
        "label": "Repurchase Of Own Capital Stock Reserve"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_RepurchaseOfOwnCapitalStockReserveMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "RepurchaseOfOwnCapitalStockReserveMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Reserve repurchase and recoloration of shares",
        "label": "Repurchase Of Own Capital Stock Reserve Member"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_RestatementDateAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "RestatementDateAxis",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Restatement Determination Date [Axis]",
        "terseLabel": "Restatement Determination Date:"
       }
      }
     },
     "auth_ref": [
      "r249",
      "r260",
      "r276",
      "r311"
     ]
    },
    "ecd_RestatementDeterminationDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "RestatementDeterminationDate",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Restatement Determination Date",
        "terseLabel": "Restatement Determination Date"
       }
      }
     },
     "auth_ref": [
      "r250",
      "r261",
      "r277",
      "r312"
     ]
    },
    "ecd_RestatementDoesNotRequireRecoveryTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "RestatementDoesNotRequireRecoveryTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Restatement Does Not Require Recovery [Text Block]",
        "terseLabel": "Restatement does not require Recovery"
       }
      }
     },
     "auth_ref": [
      "r257",
      "r268",
      "r284",
      "r319"
     ]
    },
    "ifrs-full_RetainedEarnings": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "RetainedEarnings",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_EquityAttributableToOwnersOfParent",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Retained earnings",
        "label": "Retained earnings"
       }
      },
      "en": {
       "role": {
        "documentation": "A component of equity representing the entity's cumulative undistributed earnings or deficit."
       }
      }
     },
     "auth_ref": [
      "r185",
      "r187"
     ]
    },
    "ifrs-full_RetainedEarningsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "RetainedEarningsMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Retained earnings",
        "label": "Retained earnings [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit."
       }
      }
     },
     "auth_ref": [
      "r6",
      "r181"
     ]
    },
    "simecb_RetirementBenefitsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "RetirementBenefitsMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofEmployeeBenefitsLiabilityTable",
      "http://www.gsimec.com.mx/role/ScheduleofNetCostforthePeriodBookedinProfitandlossTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Retirement benefits\t[Member]",
        "label": "Retirement Benefits Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofNetCostforthePeriodBookedinProfitandlossTable": {
       "parentTag": "simecb_NetCostForThePeriod",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofNetCostforthePeriodBookedinProfitandlossTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Net interest",
        "label": "Return on plan assets excluding interest income or expense, net of tax, defined benefit plans"
       }
      },
      "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 [domain]; 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]"
       }
      }
     },
     "auth_ref": [
      "r373"
     ]
    },
    "ifrs-full_Revenue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "Revenue",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "parentTag": "ifrs-full_GrossProfit",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome",
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Net sales",
        "label": "Revenue"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r36",
      "r132",
      "r149",
      "r162",
      "r167",
      "r173",
      "r174",
      "r177",
      "r179",
      "r180",
      "r208"
     ]
    },
    "ifrs-full_RevenueFromInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "RevenueFromInterest",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofTransactionswithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest income",
        "label": "Interest income"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of income arising from interest."
       }
      }
     },
     "auth_ref": [
      "r136",
      "r163",
      "r171",
      "r363"
     ]
    },
    "ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "RevenueFromSaleOfGoodsRelatedPartyTransactions",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofTransactionswithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Sales",
        "label": "Revenue from sale of goods, related party transactions"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Total for all related parties [member]]"
       }
      }
     },
     "auth_ref": [
      "r197"
     ]
    },
    "simecb_RollersInventories": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "RollersInventories",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable": {
       "parentTag": "simecb_GrossNoncurrentInventories",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Rollers",
        "documentation": "The amount of rollers inventories non current.",
        "label": "Rollers Inventories"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_Rule10b51ArrAdoptedFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "Rule10b51ArrAdoptedFlag",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Rule 10b5-1 Arrangement Adopted [Flag]",
        "terseLabel": "Rule 10b5-1 Arrangement Adopted"
       }
      }
     },
     "auth_ref": [
      "r328"
     ]
    },
    "ecd_Rule10b51ArrTrmntdFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "Rule10b51ArrTrmntdFlag",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Rule 10b5-1 Arrangement Terminated [Flag]",
        "terseLabel": "Rule 10b5-1 Arrangement Terminated"
       }
      }
     },
     "auth_ref": [
      "r328"
     ]
    },
    "simecb_SQUADRAMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "SQUADRAMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/CommitmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "SQUADRA [Member]",
        "label": "SQUADRAMember"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_SaleAndUseTaxAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "SaleAndUseTaxAmount",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ContingenciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Sale and use tax amount (in Pesos)",
        "documentation": "Sale and use tax amount.",
        "label": "Sale And Use Tax Amount"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_SaleOfScrap": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "SaleOfScrap",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable": {
       "parentTag": "ifrs-full_OtherIncome",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherIncomeExpensesNetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Sale of scrap",
        "documentation": "Sale of scrap.",
        "label": "Sale Of Scrap"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_San42TrademarkMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "San42TrademarkMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails",
      "http://www.gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "San 42 trademark [Member]",
        "verboseLabel": "Trademark San 42 [Member]",
        "label": "San42 Trademark Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScenarioForecastsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScenarioForecastsMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/CommitmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Scenario Forecasts {Member}",
        "label": "Scenario Forecasts Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfAccumulatedDepreciationOfPropertyPlantAndEquipmentAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfAccumulatedDepreciationOfPropertyPlantAndEquipmentAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Accumulated Depreciation Of Property Plant And Equipment Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock",
     "presentation": [
      "http://www.gsimec.com.mx/role/FinancialInstrumentsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Additional Bank Lines of Credit that Company has Disposal to Reduce Liquidity Risk",
        "documentation": "Tabular disclosure of additional bank related to line of credit.",
        "label": "Schedule Of Additional Bank Lines Of Credit That The Company Has At Its Disposal To Reduce Liquidity Risk Table Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfAgeOfNetReceivablesThatArePastDueAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfAgeOfNetReceivablesThatArePastDueAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Age Of Net Receivables That Are Past Due Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfBalancesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfBalancesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Balances Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Balances Receivable From And Payable To Related Parties Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock",
     "presentation": [
      "http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Balances Receivable from and Payable to Related Parties",
        "documentation": "Tabular disclosure of schedule of balances receivable from and payable to related parties.",
        "label": "Schedule Of Balances Receivable From And Payable To Related Parties Table Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock",
     "presentation": [
      "http://www.gsimec.com.mx/role/FinancialInstrumentsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Book Value of Monetary Assets and Monetary Liabilities Denominated in Foreign Currency",
        "documentation": "Tabular disclosure of schedule of book value of monetary assets and monetary liabilities denominated in foreign currency.",
        "label": "Schedule Of Book Value Of Monetary Assets And Monetary Liabilities Denominated In Foreign Currency Table Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfControllingAndNonControllingInterestAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfControllingAndNonControllingInterestAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Controlling And Non Controlling Interest [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfCostOfInvestmentPropertyPlantAndEquipmentAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfCostOfInvestmentPropertyPlantAndEquipmentAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Cost Of Investment Property Plant And Equipment Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfCostOfSalesAndAdministrationExpensesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfCostOfSalesAndAdministrationExpensesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Cost Of Sales And Administration Expenses Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfDeferredIncomeTaxLiabilityAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfDeferredIncomeTaxLiabilityAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Deferred Income Tax Liability Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfDeferredIncomeTaxLiabilityLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfDeferredIncomeTaxLiabilityLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Deferred Income Tax Liability [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock",
     "presentation": [
      "http://www.gsimec.com.mx/role/IncomeTaxesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Income Tax Charged",
        "documentation": "Schedule of detailed information about income tax charged credited explanatory.",
        "label": "Schedule Of Detailed Information About Income Tax Charged Credited Explanatory Table Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock",
     "presentation": [
      "http://www.gsimec.com.mx/role/IncomeTaxesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Income Tax Expense (Benefit)",
        "documentation": "Schedule of detailed information about income tax expense benefit explanatory.",
        "label": "Schedule Of Detailed Information About Income Tax Expense Benefit Explanatory Table Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock",
     "presentation": [
      "http://www.gsimec.com.mx/role/IncomeTaxesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Tax Losses Pending of Amortize",
        "documentation": "Schedule of detailed information about tax losses pending of amortize explanatory.",
        "label": "Schedule Of Detailed Information About Tax Losses Pending Of Amortize Explanatory Table Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfEmployeeBenefitsLiabilityAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfEmployeeBenefitsLiabilityAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Employee Benefits Liability Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfEstimatedUsefulLivesOfAssetsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfEstimatedUsefulLivesOfAssetsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Estimated Useful Lives Of Assets Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfFinancialInformationBySegmentsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfFinancialInformationBySegmentsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Financial Information By Segments Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfIncomeTaxChargedAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfIncomeTaxChargedAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Income Tax Charged Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfIncomeTaxChargedLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfIncomeTaxChargedLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofIncomeTaxChargedTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Income Tax Charged [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfNetBookValueOfPropertyPlantAndEquipmentAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfNetBookValueOfPropertyPlantAndEquipmentAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Net Book Value Of Property Plant And Equipment Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfNetCostForThePeriodBookedInProfitAndLossAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Net Cost For The Period Booked In Profit And Loss Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfNetCostForThePeriodBookedInProfitAndLossLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofNetCostforthePeriodBookedinProfitandlossTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Net Cost for the Period Booked in Profit and loss [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Net Cost for the Period Booked in Profit and loss",
        "documentation": "Tabular disclosure of net cost for the period booked in profit loss.",
        "label": "Schedule Of Net Cost For The Period Booked In Profit And Loss Table Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfOtherComprehensiveIncomeLossAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfOtherComprehensiveIncomeLossAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Other Comprehensive Income Loss Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfOtherIncomeExpensesNetAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfOtherIncomeExpensesNetAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Other Income (Expenses), Net [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfReconciliationBetweenTheOpeningAndClosingBalancesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfReconciliationBetweenTheOpeningAndClosingBalancesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Reconciliation Between The Opening And Closing Balances Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfRelevantExchangeRatesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfRelevantExchangeRatesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Relevant Exchange Rates Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfSubsidiariesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfSubsidiariesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Subsidiaries Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ScheduleOfTaxLossesPendingOfAmortizeAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ScheduleOfTaxLossesPendingOfAmortizeAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Tax Losses Pending Of Amortize Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_SecuredBankLoansReceived": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "SecuredBankLoansReceived",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAdditionalBankLinesofCreditthatCompanyhasDisposaltoReduceLiquidityRiskTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Bank loans credit lines",
        "label": "Secured bank loans received"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of loans received from banks that have been secured by collateral. [Refer: Loans received]"
       }
      }
     },
     "auth_ref": [
      "r363"
     ]
    },
    "dei_Security12bTitle": {
     "xbrltype": "securityTitleItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "Security12bTitle",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Title of 12(b) Security",
        "documentation": "Title of a 12(b) registered security."
       }
      }
     },
     "auth_ref": [
      "r225"
     ]
    },
    "dei_Security12gTitle": {
     "xbrltype": "securityTitleItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "Security12gTitle",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Title of 12(g) Security",
        "documentation": "Title of a 12(g) registered security."
       }
      }
     },
     "auth_ref": [
      "r229"
     ]
    },
    "dei_SecurityExchangeName": {
     "xbrltype": "edgarExchangeCodeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "SecurityExchangeName",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Security Exchange Name",
        "documentation": "Name of the Exchange on which a security is registered."
       }
      }
     },
     "auth_ref": [
      "r228"
     ]
    },
    "dei_SecurityReportingObligation": {
     "xbrltype": "securityReportingObligationItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "SecurityReportingObligation",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Security Reporting Obligation",
        "documentation": "15(d), indicating whether the security has a reporting obligation under that section of the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r234"
     ]
    },
    "ifrs-full_SegmentsAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "SegmentsAxis",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Segments [axis]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r90",
      "r144",
      "r166",
      "r195",
      "r216"
     ]
    },
    "ifrs-full_SegmentsDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "SegmentsDomain",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Segments [domain]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for all segments of an entity. It also represents the standard value for the 'Segments' axis if no other member is used."
       }
      }
     },
     "auth_ref": [
      "r90",
      "r144",
      "r172",
      "r195",
      "r216"
     ]
    },
    "ifrs-full_SellingGeneralAndAdministrativeExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "SellingGeneralAndAdministrativeExpense",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCostofSalesandAdministrationExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Cost of sales administrative expenses",
        "label": "Selling, general and administrative expense"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of expense relating to selling, general and administrative activities of the entity."
       }
      }
     },
     "auth_ref": [
      "r368"
     ]
    },
    "simecb_SeriesBCommonStockMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "SeriesBCommonStockMember",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/AuditInformation",
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Series B Common Stock",
        "verboseLabel": "Series B Common Stock [Member]",
        "label": "Series BCommon Stock Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ServiceCost": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ServiceCost",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofNetCostforthePeriodBookedinProfitandlossTable": {
       "parentTag": "simecb_NetCostForThePeriod",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofNetCostforthePeriodBookedinProfitandlossTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Service cost",
        "documentation": "The amount of service cost.",
        "label": "Service Cost"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ServiciosEstructuralesSADeCVMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ServiciosEstructuralesSADeCVMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Servicios Estructurales, S.A. de C.V. [Member]",
        "label": "Servicios Estructurales SADe CVMember"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "All Award Types",
        "terseLabel": "All Award Types"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ShareCapitalAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ShareCapitalAmount",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofCommonStockTable": {
       "parentTag": "ifrs-full_IssuedCapital",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCommonStockTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedTotalLabel": "Share capital, Amount",
        "documentation": "Share capital, Amount.",
        "label": "Share Capital Amount"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ShareCapitalShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ShareCapitalShares",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofCommonStockTable": {
       "parentTag": "ifrs-full_NumberOfSharesIssued",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCommonStockTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Share capital, shares (in Shares)",
        "documentation": "The number of share capital, shares.",
        "label": "Share Capital Shares"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ShareOfTranslationEffectsOfForeignSubsidiaries": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ShareOfTranslationEffectsOfForeignSubsidiaries",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofControllingandNonControllingInterestTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Share of translation effects of foreign subsidiaries",
        "documentation": "Share of translation effects of foreign subsidiaries.",
        "label": "Share Of Translation Effects Of Foreign Subsidiaries"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ShortTermAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ShortTermAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Short-term",
        "label": "Short Term Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ShortTermAsset": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ShortTermAsset",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBookValueofMonetaryAssetsandMonetaryLiabilitiesDenominatedinForeignCurrencyTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Short - term assets",
        "documentation": "It represents amount related to short term assets.",
        "label": "Short Term Asset"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ShortTermDebtDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ShortTermDebtDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/ShortTermDebtDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Short-Term Debt (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ShortTermsLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ShortTermsLiabilities",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBookValueofMonetaryAssetsandMonetaryLiabilitiesDenominatedinForeignCurrencyTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Short - term liabilities",
        "documentation": "It represents amount of short term liabilities.",
        "label": "Short Terms Liabilities"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ShorttermBorrowings": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ShorttermBorrowings",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_CurrentLiabilities",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet",
      "http://www.gsimec.com.mx/role/ShortTermDebtDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Short-term debt",
        "verboseLabel": "Bonds not exchanged",
        "label": "Current borrowings"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of current borrowings. [Refer: Borrowings]"
       }
      }
     },
     "auth_ref": [
      "r365"
     ]
    },
    "ifrs-full_ShorttermBorrowingsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ShorttermBorrowingsMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/InventoriesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Short-term borrowings [member]",
        "label": "Short-term borrowings [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for short-term borrowings. [Refer: Borrowings]"
       }
      }
     },
     "auth_ref": [
      "r205",
      "r207"
     ]
    },
    "ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ShorttermDepositsClassifiedAsCashEquivalents",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBookValueofMonetaryAssetsandMonetaryLiabilitiesDenominatedinForeignCurrencyTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Equivalent in U.S. Dollars (thousands) (in Dollars)",
        "label": "Short-term deposits, classified as cash equivalents"
       }
      },
      "en": {
       "role": {
        "documentation": "A classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents]"
       }
      }
     },
     "auth_ref": [
      "r388"
     ]
    },
    "ifrs-full_ShorttermLegalProceedingsProvision": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ShorttermLegalProceedingsProvision",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Legal counsel payment",
        "label": "Current legal proceedings provision"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of current provision for legal proceedings. [Refer: Legal proceedings provision]"
       }
      }
     },
     "auth_ref": [
      "r199",
      "r200"
     ]
    },
    "simecb_SiderrgicosDelGolfoSADeCVMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "SiderrgicosDelGolfoSADeCVMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Sider\u00fargicos del Golfo, S.A. de C.V. [Member]",
        "label": "Siderrgicos Del Golfo SADe CVMember"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_SignificantEventsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "SignificantEventsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Significant Events [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_SignificantInvestmentsInSubsidiariesAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "SignificantInvestmentsInSubsidiariesAxis",
     "presentation": [
      "http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails",
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Subsidiaries [axis]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r82",
      "r84",
      "r138"
     ]
    },
    "ifrs-full_SignificantInvestmentsInSubsidiariesDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "SignificantInvestmentsInSubsidiariesDomain",
     "presentation": [
      "http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Subsidiaries [domain]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for the standard value for the 'Subsidiaries' axis if no other member is used."
       }
      }
     },
     "auth_ref": [
      "r82",
      "r84",
      "r138"
     ]
    },
    "simecb_SigosaMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "SigosaMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Sigosa SA [Member]",
        "verboseLabel": "Perfiles Comerciales Sigosa, S.A. de C.V. [Member]",
        "label": "Sigosa Member"
       }
      }
     },
     "auth_ref": []
    },
    "dei_SolicitingMaterial": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "SolicitingMaterial",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Soliciting Material",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r232"
     ]
    },
    "ifrs-full_SpareParts": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "SpareParts",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable": {
       "parentTag": "ifrs-full_Inventories",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Materials, spare parts and rollers",
        "label": "Current spare parts"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r378"
     ]
    },
    "simecb_SparePartsInventories": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "SparePartsInventories",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable": {
       "parentTag": "simecb_GrossNoncurrentInventories",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Spare parts",
        "documentation": "The amount of spare parts inventories non current.",
        "label": "Spare Parts Inventories"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_StatementOfCashFlowsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "StatementOfCashFlowsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of cash flows [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_StatementOfChangesInEquityLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "StatementOfChangesInEquityLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/ShareholdersEquityType2or3",
      "http://www.gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of changes in equity [line items]",
        "terseLabel": "Stockholders\u2019 Equity [Line Items]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_StatementOfChangesInEquityTable": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "StatementOfChangesInEquityTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of changes in equity [table]"
       }
      },
      "en": {
       "role": {
        "documentation": "Schedule disclosing information related to changes in equity."
       }
      }
     },
     "auth_ref": [
      "r6"
     ]
    },
    "ifrs-full_StatementOfFinancialPositionAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "StatementOfFinancialPositionAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Consolidated Financial Statements Issuance [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofOtherComprehensiveIncomeLossTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Items that will not be recycled to profit and loss:",
        "label": "Statement of profit or loss and other comprehensive income [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_StatutoryReserve": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "StatutoryReserve",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ContingenciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Current and non-current portion reserve",
        "label": "Statutory reserve"
       }
      },
      "en": {
       "role": {
        "documentation": "A component of equity representing reserves created based on legal requirements."
       }
      }
     },
     "auth_ref": [
      "r365"
     ]
    },
    "ecd_StkPrcOrTsrEstimationMethodTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "StkPrcOrTsrEstimationMethodTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Price or TSR Estimation Method [Text Block]",
        "terseLabel": "Stock Price or TSR Estimation Method"
       }
      }
     },
     "auth_ref": [
      "r252",
      "r263",
      "r279",
      "r314"
     ]
    },
    "us-gaap_StockAppreciationRightsSARSMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StockAppreciationRightsSARSMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Appreciation Rights (SARs) [Member]",
        "terseLabel": "Stock Appreciation Rights (SARs)"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_StockExchangeTerm": {
     "xbrltype": "durationItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "StockExchangeTerm",
     "presentation": [
      "http://www.gsimec.com.mx/role/NatureofBusinessDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Stock exchange term",
        "documentation": "The term related to stock exchange.",
        "label": "Stock Exchange Term"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_StockholdersEquityDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "StockholdersEquityDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stockholders' Equity (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_SubsequentEventsDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "SubsequentEventsDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Subsequent Events (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries10Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries10Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operadora de Servicios Siderurgicos de Tlaxcala, S.A. de C.V. [Member]",
        "label": "Subsidiaries10 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries11Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries11Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operadora de Metales, S.A. de C.V. [Member]",
        "label": "Subsidiaries11 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries12Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries12Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Administradora de Servicios Siderurgicos de Tlaxcala, S.A. de C.V. [Member]",
        "label": "Subsidiaries12 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries13Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries13Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "CSG Comercial, S.A. de C.V. [Member]",
        "label": "Subsidiaries13 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries14Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries14Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operadora de Servicios de la Industria Siderurgica ICH, S.A. de C.V. [Member]",
        "label": "Subsidiaries14 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries15Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries15Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Corporacion Aceros DM, S.A. de C.V. and subsidiaries [Member]",
        "label": "Subsidiaries15 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries16Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries16Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Acero Transportes San, S.A. de C.V. [Member]",
        "label": "Subsidiaries16 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries17Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries17Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Simec Acero, S.A. de C.V. [Member]",
        "label": "Subsidiaries17 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries18Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries18Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Corporacion ASL, S. A. de C.V. [Member]",
        "label": "Subsidiaries18 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries19Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries19Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Simec International 6, S.A. de C.V. [Member]",
        "label": "Subsidiaries19 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries1Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries1Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Compania Siderurgica de Guadalajara, S.A. de C.V. [Member]",
        "label": "Subsidiaries1 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries20Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries20Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Simec International 7, S.A. de C.V. [Member]",
        "label": "Subsidiaries20 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries21Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries21Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Simec International 9, S.A.P.I. de C.V. [Member]",
        "label": "Subsidiaries21 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries22Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries22Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Corporativos G&amp;DL, S.A. de C.V. [Member]",
        "label": "Subsidiaries22 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries23Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries23Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Orge, S.A. de C.V. [Member]",
        "label": "Subsidiaries23 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries24Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries24Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Siderurgica del Occidente y Pacifico, S.A. de C.V. [Member]",
        "label": "Subsidiaries24 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries25Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries25Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "RRLC, S.A.P.I. de C.V. [Member]",
        "label": "Subsidiaries25 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries26Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries26Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Grupo Chant, S.A.P.I. de C.V. [Member]",
        "label": "Subsidiaries26 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries27Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries27Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Aceros Especiales Simec Tlaxcala, S.A. de C.V. [Member]",
        "label": "Subsidiaries27 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries29Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries29Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "GSIM de Occidente S.A. de C.V. [Member]",
        "label": "Subsidiaries29 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries2Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries2Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Arrendadora Simec, S.A. de C.V. [Member]",
        "label": "Subsidiaries2 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries30Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries30Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Fundiciones de Acero Estructural, S.A. de C.V. [Member]",
        "label": "Subsidiaries30 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries31Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries31Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Siderurgicos Noroeste, S.A. DE C.V. [Member]",
        "label": "Subsidiaries31 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries32Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries32Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "SimRep Corporation and Subsidiaries [Member]",
        "label": "Subsidiaries32 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries33Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries33Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Pacific Steel, Inc. [Member]",
        "label": "Subsidiaries33 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries34Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries34Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Pacific Steel Projects, Inc. [Member]",
        "label": "Subsidiaries34 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries35Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries35Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Simec Steel, Inc. [Member]",
        "label": "Subsidiaries35 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries36Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries36Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Simec USA, Corp. [Member]",
        "label": "Subsidiaries36 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries37Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries37Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Undershaft Investments, NV. [Member]",
        "label": "Subsidiaries37 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries38Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries38Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "GV do Brasil Industria e Comercio de Aco LTDA [Member]",
        "label": "Subsidiaries38 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries3Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries3Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Simec International, S.A. de C.V. [Member]",
        "label": "Subsidiaries3 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries41Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries41Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Simec Siderurgico, S.A. de C.V. [Member]",
        "label": "Subsidiaries41 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries4Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries4Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Compania Siderurgica del Pacifico, S.A. de C.V. [Member]",
        "label": "Subsidiaries4 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries5Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries5Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Coordinadora de Servicios Siderurgicos de Calidad, S.A. de C.V. [Member]",
        "label": "Subsidiaries5 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries6Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries6Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Industrias del Acero y del Alambre, S.A. de C.V. [Member]",
        "label": "Subsidiaries6 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries7Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries7Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Procesadora Mexicali, S.A. de C.V. [Member]",
        "label": "Subsidiaries7 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries8Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries8Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Servicios Simec, S.A. de C.V. [Member]",
        "label": "Subsidiaries8 Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_Subsidiaries9Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "Subsidiaries9Member",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Sistemas de Transporte de Baja California, S.A. de C.V. [Member]",
        "label": "Subsidiaries9 Member"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_TabularListTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "TabularListTableTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Tabular List [Table Text Block]",
        "terseLabel": "Tabular List, Table"
       }
      }
     },
     "auth_ref": [
      "r307"
     ]
    },
    "ifrs-full_TaxEffectFromChangeInTaxRate": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TaxEffectFromChangeInTaxRate",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofIncomeTaxExpenseBenefitTable": {
       "parentTag": "simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofIncomeTaxExpenseBenefitTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Impact of the nominal rate differences between the USA and Mexico",
        "label": "Tax effect from change in tax rate"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r42"
     ]
    },
    "ifrs-full_TaxEffectOfTaxLosses": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TaxEffectOfTaxLosses",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/IncomeTaxesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Tax losses",
        "label": "Tax effect of tax losses"
       }
      },
      "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 tax losses. [Refer: Accounting profit]"
       }
      }
     },
     "auth_ref": [
      "r42"
     ]
    },
    "simecb_TaxEffectOfTaxLossesExpirationPeriod": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "TaxEffectOfTaxLossesExpirationPeriod",
     "presentation": [
      "http://www.gsimec.com.mx/role/IncomeTaxesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Tax losses expiration period",
        "documentation": "Represent the tax effect of tax losses expiration period.",
        "label": "Tax Effect Of Tax Losses Expiration Period"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_TaxLossCarryforwardsExpirationPeriod": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "TaxLossCarryforwardsExpirationPeriod",
     "presentation": [
      "http://www.gsimec.com.mx/role/IncomeTaxesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Tax loss carryforwards expiration period",
        "documentation": "Represent the tax loss carry forwards expiration period.",
        "label": "Tax Loss Carryforwards Expiration Period"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_TaxLossCarryforwardsExpireAfterCertainPeriod": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "TaxLossCarryforwardsExpireAfterCertainPeriod",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/IncomeTaxesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Tax loss carryforwards expire after certain period",
        "documentation": "Represent the amount of tax loss carryforwards expire after certain period.",
        "label": "Tax Loss Carryforwards Expire After Certain Period"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_TaxLossCarryforwardsExpireIndefinitely": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "TaxLossCarryforwardsExpireIndefinitely",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/IncomeTaxesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Tax loss carryforwards expire indefinitely",
        "documentation": "Represent the amount of tax loss carryforwards expire indefinitely.",
        "label": "Tax Loss Carryforwards Expire Indefinitely"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_TaxLossCarryforwardsForFederalTax": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "TaxLossCarryforwardsForFederalTax",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/IncomeTaxesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Tax loss carryforwards for federal tax",
        "documentation": "Represent the amount of tax loss carryforwards for federal tax.",
        "label": "Tax Loss Carryforwards For Federal Tax"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_TaxLossesExpirationPeriod": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "TaxLossesExpirationPeriod",
     "presentation": [
      "http://www.gsimec.com.mx/role/IncomeTaxesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Tax losses expiration period",
        "documentation": "Represent the tax losses expiration period.",
        "label": "Tax Losses Expiration Period"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_TaxLossesForStateAndMunicipal": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "TaxLossesForStateAndMunicipal",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/IncomeTaxesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Tax losses for state and municipal",
        "documentation": "Represent the amount of tax losses for state and municipal.",
        "label": "Tax Losses For State And Municipal"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_TaxRateEffectFromChangeInTaxRate": {
     "xbrltype": "percentItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TaxRateEffectFromChangeInTaxRate",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofMainActuarialHypothesisUsedintheActuarialComputationsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Wage increase rate",
        "label": "Tax rate effect from change in tax rate"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r43"
     ]
    },
    "ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable",
      "http://www.gsimec.com.mx/role/ScheduleofTaxLossesPendingofAmortizeTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Temporary difference, unused tax losses and unused tax credits [axis]"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r46"
     ]
    },
    "ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofDeferredIncomeTaxLiabilityTable",
      "http://www.gsimec.com.mx/role/ScheduleofTaxLossesPendingofAmortizeTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Temporary difference, unused tax losses and unused tax credits [domain]"
       }
      },
      "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]]"
       }
      }
     },
     "auth_ref": [
      "r46"
     ]
    },
    "simecb_TerminationBenefitsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "TerminationBenefitsMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofEmployeeBenefitsLiabilityTable",
      "http://www.gsimec.com.mx/role/ScheduleofNetCostforthePeriodBookedinProfitandlossTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Termination benefits [Member]",
        "label": "Termination Benefits Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ThreePercentageOfEBITDAMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ThreePercentageOfEBITDAMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "3% of EBITDA [Member]",
        "label": "Three Percentage Of EBITDAMember"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_TopOfRangeMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TopOfRangeMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails",
      "http://www.gsimec.com.mx/role/CommitmentsDetails",
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails",
      "http://www.gsimec.com.mx/role/ScheduleofEstimatedUsefulLivesofAssetsTable",
      "http://www.gsimec.com.mx/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Top of Range [Member]",
        "verboseLabel": "Top of range [member]",
        "netLabel": "Top of range [Member]",
        "label": "Top of range [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for top of a range."
       }
      }
     },
     "auth_ref": [
      "r115",
      "r143",
      "r145",
      "r146",
      "r209",
      "r210",
      "r389"
     ]
    },
    "simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "TotalAccountsPayableTradeAndOtherAccruedLiabilities",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofAccountsPayableTradeandOtherAccruedLiabilitiesTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAccountsPayableTradeandOtherAccruedLiabilitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total accounts payable trade and other accrued liabilities",
        "documentation": "Total accounts payable trade and other accrued liabilities.",
        "label": "Total Accounts Payable Trade And Other Accrued Liabilities"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_TotalControllingInterestMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "TotalControllingInterestMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Total controlling interest",
        "label": "Total Controlling Interest Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_TotalMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "TotalMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Total [Member]",
        "label": "Total Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_TotalMetricTons": {
     "xbrltype": "decimalItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "TotalMetricTons",
     "presentation": [
      "http://www.gsimec.com.mx/role/ContingenciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Total metric tons (in Tons)",
        "documentation": "Total metric tons.",
        "label": "Total Metric Tons"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_TotalShareholderRtnAmt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "TotalShareholderRtnAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Total Shareholder Return Amount",
        "terseLabel": "Total Shareholder Return Amount"
       }
      }
     },
     "auth_ref": [
      "r299"
     ]
    },
    "ecd_TotalShareholderRtnVsPeerGroupTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "TotalShareholderRtnVsPeerGroupTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Total Shareholder Return Vs Peer Group [Text Block]",
        "terseLabel": "Total Shareholder Return Vs Peer Group"
       }
      }
     },
     "auth_ref": [
      "r306"
     ]
    },
    "ifrs-full_TradeAndOtherCurrentPayables": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TradeAndOtherCurrentPayables",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_CurrentLiabilities",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accounts payable trade",
        "label": "Trade and other current payables"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]"
       }
      }
     },
     "auth_ref": [
      "r14"
     ]
    },
    "ifrs-full_TradeAndOtherCurrentPayablesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TradeAndOtherCurrentPayablesAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accounts payable:",
        "label": "Trade and other current payables [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TradeAndOtherCurrentPayablesToRelatedParties",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_CurrentLiabilities",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Related parties payable",
        "label": "Current payables to related parties"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of current payables due to related parties. [Refer: Total for all related parties [member]; Payables to related parties]"
       }
      }
     },
     "auth_ref": [
      "r367"
     ]
    },
    "ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TradeAndOtherCurrentReceivablesDueFromRelatedParties",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_CurrentAssets",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedBalanceSheet",
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Related parties\u2019 receivables",
        "verboseLabel": "Total short term",
        "label": "Current receivables due from related parties"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of current receivables due from related parties. [Refer: Total for all related parties [member]]"
       }
      }
     },
     "auth_ref": [
      "r183"
     ]
    },
    "ifrs-full_TradeAndOtherPayables": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TradeAndOtherPayables",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/CommitmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Total value",
        "label": "Trade and other payables"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of trade payables and other payables. [Refer: Trade payables; Other payables]"
       }
      }
     },
     "auth_ref": [
      "r14"
     ]
    },
    "ifrs-full_TradeAndOtherPayablesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TradeAndOtherPayablesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Accounts Payable Trade And Other Accrued Liabilities [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_TradeAndOtherPayablesToRelatedParties": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TradeAndOtherPayablesToRelatedParties",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loans from related parties",
        "label": "Payables to related parties"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of payables due to related parties. [Refer: Total for all related parties [member]]"
       }
      }
     },
     "auth_ref": [
      "r367"
     ]
    },
    "ifrs-full_TradeAndOtherPayablesToTradeSuppliers": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TradeAndOtherPayablesToTradeSuppliers",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofAccountsPayableTradeandOtherAccruedLiabilitiesTable": {
       "parentTag": "simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAccountsPayableTradeandOtherAccruedLiabilitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Trade accounts payable",
        "label": "Trade payables"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of payment due to suppliers for goods and services used in the entity's business."
       }
      }
     },
     "auth_ref": [
      "r367"
     ]
    },
    "ifrs-full_TradeAndOtherReceivablesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TradeAndOtherReceivablesAbstract",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trade Receivables Net [Abstract]",
        "terseLabel": "Accounts receivable:"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_TradeReceivables": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TradeReceivables",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/TradeReceivablesNetDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Net amount",
        "label": "Trade receivables"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount due from customers for goods and services sold."
       }
      }
     },
     "auth_ref": [
      "r183"
     ]
    },
    "simecb_TradeReceivablesNetScheduleofAgeofNetReceivablesthatarePastDueDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "TradeReceivablesNetScheduleofAgeofNetReceivablesthatarePastDueDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAgeofNetReceivablesthatarePastDueTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trade Receivables \u2013 Net - Schedule of Age of Net Receivables that are Past Due (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_TradingArrAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "TradingArrAxis",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trading Arrangement [Axis]",
        "terseLabel": "Trading Arrangement:"
       }
      }
     },
     "auth_ref": [
      "r327"
     ]
    },
    "ecd_TradingArrByIndTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "TradingArrByIndTable",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trading Arrangements, by Individual [Table]",
        "terseLabel": "Trading Arrangements, by Individual"
       }
      }
     },
     "auth_ref": [
      "r329"
     ]
    },
    "dei_TradingSymbol": {
     "xbrltype": "tradingSymbolItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "TradingSymbol",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trading Symbol",
        "documentation": "Trading symbol of an instrument as listed on an exchange."
       }
      }
     },
     "auth_ref": []
    },
    "simecb_TransactionsandBalanceswithRelatedPartiesDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "TransactionsandBalanceswithRelatedPartiesDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Transactions and Balances with Related Parties (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsLineItems",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Balances Receivable from and Payable to Related Parties [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "TransactionsandBalanceswithRelatedPartiesScheduleofBalancesReceivablefromandPayabletoRelatedPartiesDetailsTable",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesReceivablefromandPayabletoRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Transactions and Balances with Related Parties - Schedule of Balances Receivable from and Payable to Related Parties (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_TrdArrAdoptionDate": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "TrdArrAdoptionDate",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trading Arrangement Adoption Date",
        "terseLabel": "Adoption Date"
       }
      }
     },
     "auth_ref": [
      "r330"
     ]
    },
    "ecd_TrdArrDuration": {
     "xbrltype": "durationItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "TrdArrDuration",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trading Arrangement Duration",
        "terseLabel": "Arrangement Duration"
       }
      }
     },
     "auth_ref": [
      "r331"
     ]
    },
    "ecd_TrdArrExpirationDate": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "TrdArrExpirationDate",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trading Arrangement Expiration Date",
        "terseLabel": "Expiration Date"
       }
      }
     },
     "auth_ref": [
      "r331"
     ]
    },
    "ecd_TrdArrIndName": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "TrdArrIndName",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trading Arrangement, Individual Name",
        "terseLabel": "Name"
       }
      }
     },
     "auth_ref": [
      "r329"
     ]
    },
    "ecd_TrdArrIndTitle": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "TrdArrIndTitle",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trading Arrangement, Individual Title",
        "terseLabel": "Title"
       }
      }
     },
     "auth_ref": [
      "r329"
     ]
    },
    "ecd_TrdArrSecuritiesAggAvailAmt": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "TrdArrSecuritiesAggAvailAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trading Arrangement, Securities Aggregate Available Amount",
        "terseLabel": "Aggregate Available"
       }
      }
     },
     "auth_ref": [
      "r332"
     ]
    },
    "ecd_TrdArrTerminationDate": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "TrdArrTerminationDate",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trading Arrangement Termination Date",
        "terseLabel": "Termination Date"
       }
      }
     },
     "auth_ref": [
      "r330"
     ]
    },
    "ifrs-full_TreasuryShares": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TreasuryShares",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Treasury shares (in Dollars)",
        "label": "Treasury shares"
       }
      },
      "en": {
       "role": {
        "documentation": "An entity\u2019s own equity instruments, held by the entity or other members of the consolidated group."
       }
      }
     },
     "auth_ref": [
      "r86",
      "r185"
     ]
    },
    "country_US": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/country/2024",
     "localname": "US",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofFinancialInformationbySegmentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "USA [Member]",
        "label": "UNITED STATES"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_UndrawnBalances": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "UndrawnBalances",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAdditionalBankLinesofCreditthatCompanyhasDisposaltoReduceLiquidityRiskTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Undrawn balances",
        "documentation": "Undrawn balances.",
        "label": "Undrawn Balances"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_UndrlygSecurityMktPriceChngPct": {
     "xbrltype": "pureItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "UndrlygSecurityMktPriceChngPct",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Underlying Security Market Price Change, Percent",
        "terseLabel": "Underlying Security Market Price Change"
       }
      }
     },
     "auth_ref": [
      "r326"
     ]
    },
    "simecb_UnpaidContributions": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "UnpaidContributions",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/ContingenciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Unpaid Contributions",
        "documentation": "The amount of unpaid contributions.",
        "label": "Unpaid Contributions"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofTaxLossesPendingofAmortizeTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Tax losses available",
        "label": "Unused tax losses for which no deferred tax asset recognised"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of unused tax losses for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax losses [member]]"
       }
      }
     },
     "auth_ref": [
      "r44"
     ]
    },
    "ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill": {
     "xbrltype": "durationItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Amortization period\t(years)",
        "label": "Useful life measured as period of time, intangible assets other than goodwill"
       }
      },
      "en": {
       "role": {
        "documentation": "The useful life, measured as period of time, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]"
       }
      }
     },
     "auth_ref": [
      "r93"
     ]
    },
    "ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment": {
     "xbrltype": "durationItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofEstimatedUsefulLivesofAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Estimated useful lives of assets in Years",
        "label": "Useful life measured as period of time, property, plant and equipment"
       }
      },
      "en": {
       "role": {
        "documentation": "The useful life, measured as period of time, used for property, plant and equipment. [Refer: Property, plant and equipment]"
       }
      }
     },
     "auth_ref": [
      "r48"
     ]
    },
    "simecb_VEBABenefitTrustMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "VEBABenefitTrustMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "VEBA Benefit Trust [Member]",
        "label": "VEBABenefit Trust Member"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "ValuationAllowanceAtCostOrNetRealizablevalueLower",
     "crdr": "credit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable": {
       "parentTag": "ifrs-full_NoncurrentInventories",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Less, valuation allowance at the lower of cost or net realizable value.",
        "documentation": "Represents amount of valuation allowance at cost or net realizable value",
        "label": "Valuation Allowance At Cost Or Net Realizablevalue Lower"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ValueAddedTaxPayables": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ValueAddedTaxPayables",
     "crdr": "credit",
     "presentation": [
      "http://www.gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Value added tax payables",
        "label": "Value added tax payables"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of payables related to a value added tax."
       }
      }
     },
     "auth_ref": [
      "r367"
     ]
    },
    "ifrs-full_ValueAddedTaxReceivables": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ValueAddedTaxReceivables",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofRecoverableTaxesTable": {
       "parentTag": "ifrs-full_CurrentTaxAssetsCurrent",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofRecoverableTaxesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Value Added Tax",
        "label": "Value added tax receivables"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of receivables related to a value added tax."
       }
      }
     },
     "auth_ref": [
      "r366"
     ]
    },
    "simecb_VariableCapitalAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "VariableCapitalAmount",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofCommonStockTable": {
       "parentTag": "simecb_ShareCapitalAmount",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCommonStockTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Variable capital, amount",
        "documentation": "Variable capital, Amount.",
        "label": "Variable Capital Amount"
       }
      }
     },
     "auth_ref": []
    },
    "simecb_VariableCapitalShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "VariableCapitalShares",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofCommonStockTable": {
       "parentTag": "simecb_ShareCapitalShares",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCommonStockTable",
      "http://www.gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Variable capital, shares (in Shares)",
        "documentation": "The number of variable capital, shares.",
        "label": "Variable Capital Shares"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_VehiclesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "VehiclesMember",
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofAccumulatedDepreciationofPropertyPlantandEquipmentTable",
      "http://www.gsimec.com.mx/role/ScheduleofCostofInvestmentPropertyPlantandEquipmentTable",
      "http://www.gsimec.com.mx/role/ScheduleofEstimatedUsefulLivesofAssetsTable",
      "http://www.gsimec.com.mx/role/ScheduleofNetBookValueofPropertyPlantandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Transportation equipment [Member]",
        "label": "Vehicles [member]"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r370"
     ]
    },
    "ecd_VstngDtFrValOfEqtyAwrdsGrntdAndVstdInCvrdYrMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "VstngDtFrValOfEqtyAwrdsGrntdAndVstdInCvrdYrMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Vesting Date Fair Value of Equity Awards Granted and Vested in Covered Year [Member]",
        "terseLabel": "Vesting Date Fair Value of Equity Awards Granted and Vested in Covered Year"
       }
      }
     },
     "auth_ref": [
      "r295"
     ]
    },
    "ifrs-full_WeightedAverageShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "WeightedAverageShares",
     "presentation": [
      "http://www.gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Weighted average shares outstanding (in thousands of shares) (in Shares)",
        "label": "Weighted average number of ordinary shares used in calculating basic earnings per share"
       }
      },
      "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."
       }
      }
     },
     "auth_ref": [
      "r89"
     ]
    },
    "simecb_WithdrawalPayment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gsimec.com.mx/20241231",
     "localname": "WithdrawalPayment",
     "crdr": "debit",
     "presentation": [
      "http://www.gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Complete withdrawal payment",
        "documentation": "Represent the amount of complete withdrawal payment.",
        "label": "Withdrawal Payment"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_WorkInProgress": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "WorkInProgress",
     "crdr": "debit",
     "calculation": {
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable": {
       "parentTag": "ifrs-full_Inventories",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gsimec.com.mx/role/ScheduleofCurrentInventoryandNonCurrentInventoryTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Work-in-process",
        "label": "Current work in progress"
       }
      },
      "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]"
       }
      }
     },
     "auth_ref": [
      "r184",
      "r378"
     ]
    },
    "dei_WrittenCommunications": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "WrittenCommunications",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Written Communications",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act."
       }
      }
     },
     "auth_ref": [
      "r351"
     ]
    },
    "ecd_YrEndFrValOfEqtyAwrdsGrntdInCvrdYrOutsdngAndUnvstdMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "YrEndFrValOfEqtyAwrdsGrntdInCvrdYrOutsdngAndUnvstdMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Year-end Fair Value of Equity Awards Granted in Covered Year that are Outstanding and Unvested [Member]",
        "terseLabel": "Year-end Fair Value of Equity Awards Granted in Covered Year that are Outstanding and Unvested"
       }
      }
     },
     "auth_ref": [
      "r293"
     ]
    }
   }
  }
 },
 "std_ref": {
  "r0": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "103",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_103&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r1": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "104",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_104&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r2": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "106",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r3": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "106",
   "Subparagraph": "d",
   "Clause": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d_i&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r4": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "106",
   "Subparagraph": "d",
   "Clause": "ii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d_ii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r5": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "106",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r6": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "106",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r7": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "106A",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106A&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r8": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "35",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_35&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r9": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "54",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r10": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "54",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_c&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r11": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "54",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_d&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r12": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "54",
   "Subparagraph": "g",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_g&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r13": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "54",
   "Subparagraph": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_i&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r14": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "54",
   "Subparagraph": "k",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_k&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r15": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "54",
   "Subparagraph": "l",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_l&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r16": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "54",
   "Subparagraph": "n",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_n&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r17": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "54",
   "Subparagraph": "o",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_o&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r18": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "54",
   "Subparagraph": "q",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_q&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r19": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "54",
   "Subparagraph": "r",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_r&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r20": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "55",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r21": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "56",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_56&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r22": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "66",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_66&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r23": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "69",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_69&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r24": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "7",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_7&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r25": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "78",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r26": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "79",
   "Subparagraph": "a",
   "Clause": "iv",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_79_a_iv&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r27": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "79",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_79_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r28": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "79",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_79_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r29": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "81A",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_81A_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r30": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "81A",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_81A_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r31": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "81A",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_81A_c&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r32": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "81B",
   "Subparagraph": "a",
   "Clause": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_81B_a_i&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r33": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "81B",
   "Subparagraph": "a",
   "Clause": "ii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_81B_a_ii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r34": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "81B",
   "Subparagraph": "b",
   "Clause": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_81B_b_i&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r35": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "81B",
   "Subparagraph": "b",
   "Clause": "ii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_81B_b_ii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r36": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "82",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_82_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r37": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "91",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_91_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r38": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "99",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_99&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r39": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "10",
   "IssueDate": "2024-01-01",
   "Paragraph": "21",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=10&code=ifrs-tx-2024-en-r&anchor=para_21&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r40": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "10",
   "IssueDate": "2024-01-01",
   "Section": "Disclosure",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=10&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS10_g17-22_TI",
   "URIDate": "2024-03-27"
  },
  "r41": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "81",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r42": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "81",
   "Subparagraph": "c",
   "Clause": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_i&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r43": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "81",
   "Subparagraph": "c",
   "Clause": "ii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_ii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r44": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "81",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r45": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "81",
   "Subparagraph": "g",
   "Clause": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g_i&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r46": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "81",
   "Subparagraph": "g",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r47": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Section": "Disclosure",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS12_g79-88_TI",
   "URIDate": "2024-03-27"
  },
  "r48": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "16",
   "IssueDate": "2024-01-01",
   "Paragraph": "73",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_c&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r49": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "16",
   "IssueDate": "2024-01-01",
   "Paragraph": "73",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_d&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r50": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "16",
   "IssueDate": "2024-01-01",
   "Paragraph": "73",
   "Subparagraph": "e",
   "Clause": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e_i&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r51": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "16",
   "IssueDate": "2024-01-01",
   "Paragraph": "73",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r52": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "16",
   "IssueDate": "2024-01-01",
   "Paragraph": "73",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r53": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "16",
   "IssueDate": "2024-01-01",
   "Paragraph": "75",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_75_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r54": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "16",
   "IssueDate": "2024-01-01",
   "Paragraph": "77",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_77_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r55": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "16",
   "IssueDate": "2024-01-01",
   "Section": "Disclosure",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS16_g73-79_TI",
   "URIDate": "2024-03-27"
  },
  "r56": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "19",
   "IssueDate": "2024-01-01",
   "Paragraph": "138",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_138&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r57": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "19",
   "IssueDate": "2024-01-01",
   "Paragraph": "140",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_140_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r58": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "19",
   "IssueDate": "2024-01-01",
   "Paragraph": "141",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_141_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r59": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "19",
   "IssueDate": "2024-01-01",
   "Paragraph": "141",
   "Subparagraph": "c",
   "Clause": "iii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_141_c_iii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r60": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "19",
   "IssueDate": "2024-01-01",
   "Paragraph": "141",
   "Subparagraph": "c",
   "Clause": "iv",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_141_c_iv&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r61": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "19",
   "IssueDate": "2024-01-01",
   "Paragraph": "141",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_141_d&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r62": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "19",
   "IssueDate": "2024-01-01",
   "Paragraph": "145",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_145&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r63": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "19",
   "IssueDate": "2024-01-01",
   "Paragraph": "53",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_53&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r64": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "19",
   "IssueDate": "2024-01-01",
   "Section": "Scope",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS19_g2-7_TI",
   "URIDate": "2024-03-27"
  },
  "r65": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "2",
   "IssueDate": "2024-01-01",
   "Paragraph": "36",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2024-en-r&anchor=para_36_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r66": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "2",
   "IssueDate": "2024-01-01",
   "Paragraph": "36",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2024-en-r&anchor=para_36_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r67": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "2",
   "IssueDate": "2024-01-01",
   "Paragraph": "36",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2024-en-r&anchor=para_36_c&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r68": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "2",
   "IssueDate": "2024-01-01",
   "Section": "Disclosure",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS02_g36-39_TI",
   "URIDate": "2024-03-27"
  },
  "r69": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "21",
   "IssueDate": "2024-01-01",
   "Paragraph": "52",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2024-en-r&anchor=para_52_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r70": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "21",
   "IssueDate": "2024-01-01",
   "Section": "Disclosure",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS21_g51-57_TI",
   "URIDate": "2024-03-27"
  },
  "r71": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "24",
   "IssueDate": "2024-01-01",
   "Paragraph": "17",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2024-en-r&anchor=para_17_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r72": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "24",
   "IssueDate": "2024-01-01",
   "Paragraph": "18",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2024-en-r&anchor=para_18_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r73": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "24",
   "IssueDate": "2024-01-01",
   "Paragraph": "18",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2024-en-r&anchor=para_18_d&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r74": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "24",
   "IssueDate": "2024-01-01",
   "Paragraph": "18",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2024-en-r&anchor=para_18&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r75": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "24",
   "IssueDate": "2024-01-01",
   "Paragraph": "19",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2024-en-r&anchor=para_19&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r76": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "24",
   "IssueDate": "2024-01-01",
   "Paragraph": "20",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2024-en-r&anchor=para_20&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r77": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "24",
   "IssueDate": "2024-01-01",
   "Section": "Disclosures",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS24_g13-24_TI",
   "URIDate": "2024-03-27"
  },
  "r78": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "26",
   "IssueDate": "2024-01-01",
   "Paragraph": "35",
   "Subparagraph": "b",
   "Clause": "iv",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2024-en-r&anchor=para_35_b_iv&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r79": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "26",
   "IssueDate": "2024-01-01",
   "Paragraph": "35",
   "Subparagraph": "b",
   "Clause": "vi",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2024-en-r&anchor=para_35_b_vi&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r80": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "26",
   "IssueDate": "2024-01-01",
   "Paragraph": "35",
   "Subparagraph": "b",
   "Clause": "vii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2024-en-r&anchor=para_35_b_vii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r81": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "27",
   "IssueDate": "2024-01-01",
   "Paragraph": "16",
   "Subparagraph": "b",
   "Clause": "iii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2024-en-r&anchor=para_16_b_iii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r82": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "27",
   "IssueDate": "2024-01-01",
   "Paragraph": "16",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2024-en-r&anchor=para_16_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r83": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "27",
   "IssueDate": "2024-01-01",
   "Paragraph": "17",
   "Subparagraph": "b",
   "Clause": "iii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2024-en-r&anchor=para_17_b_iii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r84": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "27",
   "IssueDate": "2024-01-01",
   "Paragraph": "17",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2024-en-r&anchor=para_17_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r85": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "27",
   "IssueDate": "2024-01-01",
   "Section": "Disclosure",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS27_g15-17_TI",
   "URIDate": "2024-03-27"
  },
  "r86": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "32",
   "IssueDate": "2024-01-01",
   "Paragraph": "34",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=32&code=ifrs-tx-2024-en-r&anchor=para_34&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r87": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "33",
   "IssueDate": "2024-01-01",
   "Paragraph": "66",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2024-en-r&anchor=para_66&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r88": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "33",
   "IssueDate": "2024-01-01",
   "Paragraph": "67",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2024-en-r&anchor=para_67&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r89": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "33",
   "IssueDate": "2024-01-01",
   "Paragraph": "70",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2024-en-r&anchor=para_70_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r90": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "36",
   "IssueDate": "2024-01-01",
   "Paragraph": "130",
   "Subparagraph": "d",
   "Clause": "ii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2024-en-r&anchor=para_130_d_ii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r91": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "37",
   "IssueDate": "2024-01-01",
   "Paragraph": "84",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=37&code=ifrs-tx-2024-en-r&anchor=para_84&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r92": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "37",
   "IssueDate": "2024-01-01",
   "Paragraph": "86",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=37&code=ifrs-tx-2024-en-r&anchor=para_86&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r93": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "38",
   "IssueDate": "2024-01-01",
   "Paragraph": "118",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r94": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "38",
   "IssueDate": "2024-01-01",
   "Paragraph": "118",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_c&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r95": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "38",
   "IssueDate": "2024-01-01",
   "Paragraph": "118",
   "Subparagraph": "e",
   "Clause": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_i&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r96": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "38",
   "IssueDate": "2024-01-01",
   "Paragraph": "118",
   "Subparagraph": "e",
   "Clause": "iv",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_iv&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r97": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "38",
   "IssueDate": "2024-01-01",
   "Paragraph": "118",
   "Subparagraph": "e",
   "Clause": "vi",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_vi&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r98": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "38",
   "IssueDate": "2024-01-01",
   "Paragraph": "118",
   "Subparagraph": "e",
   "Clause": "vii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_vii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r99": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "38",
   "IssueDate": "2024-01-01",
   "Paragraph": "118",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r100": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "38",
   "IssueDate": "2024-01-01",
   "Paragraph": "118",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r101": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "38",
   "IssueDate": "2024-01-01",
   "Section": "Disclosure",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS38_g118-128_TI",
   "URIDate": "2024-03-27"
  },
  "r102": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "40",
   "IssueDate": "2024-01-01",
   "Paragraph": "32A",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2024-en-r&anchor=para_32A&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r103": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "40",
   "IssueDate": "2024-01-01",
   "Paragraph": "76",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2024-en-r&anchor=para_76&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r104": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "40",
   "IssueDate": "2024-01-01",
   "Paragraph": "79",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2024-en-r&anchor=para_79_c&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r105": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "40",
   "IssueDate": "2024-01-01",
   "Paragraph": "79",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2024-en-r&anchor=para_79_d&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r106": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "41",
   "IssueDate": "2024-01-01",
   "Paragraph": "50",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2024-en-r&anchor=para_50&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r107": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "41",
   "IssueDate": "2024-01-01",
   "Paragraph": "54",
   "Subparagraph": "f",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2024-en-r&anchor=para_54_f&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r108": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "10",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_10&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r109": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "18",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_18_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r110": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "20",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r111": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "25",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_25&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r112": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "28",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_28&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r113": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "31",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_31&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r114": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "35",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r115": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "44H",
   "Subparagraph": "b",
   "Clause": "iii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_44H_b_iii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r116": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "45",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_45&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r117": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "46",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_46&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r118": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "50",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_50_d&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r119": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "28",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r120": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "24",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_24_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r121": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "24",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_24_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r122": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "32",
   "Subparagraph": "a",
   "Clause": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_32_a_i&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r123": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "32",
   "Subparagraph": "a",
   "Clause": "ii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_32_a_ii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r124": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "10",
   "IssueDate": "2024-01-01",
   "Paragraph": "22",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=10&code=ifrs-tx-2024-en-r&anchor=para_22&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r125": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "12",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_12_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r126": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "12",
   "Subparagraph": "f",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_12_f&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r127": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "19B",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_19B_c&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r128": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "B12",
   "Subparagraph": "b",
   "Clause": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B12_b_i&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r129": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "B12",
   "Subparagraph": "b",
   "Clause": "iii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B12_b_iii&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r130": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "B12",
   "Subparagraph": "b",
   "Clause": "iv",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B12_b_iv&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r131": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "B12",
   "Subparagraph": "b",
   "Clause": "ix",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B12_b_ix&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r132": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "B12",
   "Subparagraph": "b",
   "Clause": "v",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B12_b_v&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r133": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "B12",
   "Subparagraph": "b",
   "Clause": "viii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B12_b_viii&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r134": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "B13",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B13_a&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r135": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "B13",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B13_d&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r136": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "B13",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B13_e&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r137": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "B13",
   "Subparagraph": "f",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B13_f&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r138": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "B4",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B4_a&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r139": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Section": "Objective",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS12_g1-4_TI",
   "URIDate": "2024-03-27"
  },
  "r140": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "13",
   "IssueDate": "2024-01-01",
   "Paragraph": "93",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r141": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "13",
   "IssueDate": "2024-01-01",
   "Paragraph": "93",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r142": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "13",
   "IssueDate": "2024-01-01",
   "Paragraph": "93",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r143": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "14",
   "IssueDate": "2024-01-01",
   "Paragraph": "33",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=14&code=ifrs-tx-2024-en-r&anchor=para_33_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r144": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "15",
   "IssueDate": "2024-01-01",
   "Paragraph": "115",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2024-en-r&anchor=para_115&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r145": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "17",
   "IssueDate": "2024-01-01",
   "Paragraph": "120",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_120&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r146": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "2",
   "IssueDate": "2024-01-01",
   "Paragraph": "45",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_45_d&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r147": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "3",
   "IssueDate": "2024-01-01",
   "Paragraph": "B64",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_c&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r148": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "3",
   "IssueDate": "2024-01-01",
   "Paragraph": "B67",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B67_d&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r149": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "5",
   "IssueDate": "2024-01-01",
   "Paragraph": "33",
   "Subparagraph": "b",
   "Clause": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2024-en-r&anchor=para_33_b_i&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r150": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "11A",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_11A_c&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r151": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "20",
   "Subparagraph": "a",
   "Clause": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20_a_i&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r152": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "25",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_25&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r153": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "31",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_31&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r154": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "35H",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35H&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r155": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "35I",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35I&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r156": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "35J",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35J_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r157": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "35K",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35K&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r158": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "35M",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35M&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r159": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "7",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_7&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r160": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "B8E",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_B8E&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r161": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Section": "Scope",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS07_g3-5A_TI",
   "URIDate": "2024-03-27"
  },
  "r162": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "23",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r163": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "23",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23_c&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r164": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "23",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23_d&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r165": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "23",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r166": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "23",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r167": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "28",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r168": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "28",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r169": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "28",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_c&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r170": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "28",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_d&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r171": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "28",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r172": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "28",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r173": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "32",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_32&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r174": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "33",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_33_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r175": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "33",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_33_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r176": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "33",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_33&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r177": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "34",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_34&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r178": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Section": "Disclosure",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS08_g20-24_TI",
   "URIDate": "2024-03-27"
  },
  "r179": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "102",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_102&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r180": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "103",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_103&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r181": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "108",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_108&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r182": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "68",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_68&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r183": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "78",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r184": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "78",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_c&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r185": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "78",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r186": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "82A",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_82A&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r187": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "IG6",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_IG6&doctype=Implementation%20Guidance",
   "URIDate": "2024-03-27"
  },
  "r188": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "80",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_80_d&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r189": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "16",
   "IssueDate": "2024-01-01",
   "Paragraph": "37",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_37_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r190": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "16",
   "IssueDate": "2024-01-01",
   "Paragraph": "37",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_37_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r191": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "16",
   "IssueDate": "2024-01-01",
   "Paragraph": "37",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_37_c&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r192": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "16",
   "IssueDate": "2024-01-01",
   "Paragraph": "37",
   "Subparagraph": "g",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_37_g&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r193": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "19",
   "IssueDate": "2024-01-01",
   "Paragraph": "138",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_138_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r194": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "19",
   "IssueDate": "2024-01-01",
   "Paragraph": "138",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_138_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r195": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "19",
   "IssueDate": "2024-01-01",
   "Paragraph": "138",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_138_d&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r196": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "19",
   "IssueDate": "2024-01-01",
   "Paragraph": "138",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_138_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r197": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "24",
   "IssueDate": "2024-01-01",
   "Paragraph": "21",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2024-en-r&anchor=para_21_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r198": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "36",
   "IssueDate": "2024-01-01",
   "Paragraph": "127",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2024-en-r&anchor=para_127&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r199": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "37",
   "IssueDate": "2024-01-01",
   "Paragraph": "87",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=37&code=ifrs-tx-2024-en-r&anchor=para_87&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r200": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "37",
   "IssueDate": "2024-01-01",
   "Section": "Example 10 A court case",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=37&code=ifrs-tx-2024-en-r&doctype=Illustrative%20Examples&dita_xref=IAS37_IE_C_ex10_TI",
   "URIDate": "2024-03-27"
  },
  "r201": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "14",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_14_d&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r202": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "16",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r203": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "16",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16_c&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r204": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "17",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r205": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "44C",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_44C&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r206": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "44D",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_44D&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r207": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Section": "C Reconciliation of liabilities arising from financing activities",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&doctype=Illustrative%20Examples&dita_xref=IAS07_IE_C_TI",
   "URIDate": "2024-03-27"
  },
  "r208": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "B10",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r209": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IFRS",
   "Number": "13",
   "IssueDate": "2024-01-01",
   "Paragraph": "B6",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_B6&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r210": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IFRS",
   "Number": "13",
   "IssueDate": "2024-01-01",
   "Paragraph": "IE63",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_IE63&doctype=Illustrative%20Examples",
   "URIDate": "2024-03-27"
  },
  "r211": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IFRS",
   "Number": "15",
   "IssueDate": "2024-01-01",
   "Paragraph": "B89",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2024-en-r&anchor=para_B89_a&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r212": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IFRS",
   "Number": "15",
   "IssueDate": "2024-01-01",
   "Paragraph": "B89",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2024-en-r&anchor=para_B89_b&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r213": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IFRS",
   "Number": "16",
   "IssueDate": "2024-01-01",
   "Paragraph": "53",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&anchor=para_53&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r214": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IFRS",
   "Number": "17",
   "IssueDate": "2024-01-01",
   "Paragraph": "113",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_113_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r215": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IFRS",
   "Number": "17",
   "IssueDate": "2024-01-01",
   "Paragraph": "96",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_96_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r216": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IFRS",
   "Number": "17",
   "IssueDate": "2024-01-01",
   "Paragraph": "96",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_96_c&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r217": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "35H",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35H&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r218": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "35N",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35N&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r219": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "IG20B",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_IG20B&doctype=Implementation%20Guidance",
   "URIDate": "2024-03-27"
  },
  "r220": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "IG20D",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_IG20D&doctype=Implementation%20Guidance",
   "URIDate": "2024-03-27"
  },
  "r221": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "23",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r222": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "28",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r223": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "Global LEI Foundation"
  },
  "r224": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12"
  },
  "r225": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b"
  },
  "r226": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b-2"
  },
  "r227": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b-23"
  },
  "r228": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "d1-1"
  },
  "r229": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "g"
  },
  "r230": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12, 13, 15d"
  },
  "r231": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "13e",
   "Subsection": "4c"
  },
  "r232": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "14a",
   "Subsection": "12"
  },
  "r233": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "14d",
   "Subsection": "2b"
  },
  "r234": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "15",
   "Subsection": "d"
  },
  "r235": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 10-K",
   "Number": "249",
   "Section": "310"
  },
  "r236": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 10-Q",
   "Number": "240",
   "Section": "308",
   "Subsection": "a"
  },
  "r237": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 10-Q",
   "Number": "249",
   "Section": "308",
   "Subsection": "a"
  },
  "r238": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Number": "249",
   "Section": "220",
   "Subsection": "f"
  },
  "r239": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "16",
   "Subsection": "J",
   "Paragraph": "a"
  },
  "r240": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "16K"
  },
  "r241": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "16K",
   "Subsection": "b",
   "Paragraph": "1"
  },
  "r242": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "16K",
   "Subsection": "b",
   "Paragraph": "1",
   "Subparagraph": "i"
  },
  "r243": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "16K",
   "Subsection": "b",
   "Paragraph": "1",
   "Subparagraph": "iii"
  },
  "r244": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "16K",
   "Subsection": "b",
   "Paragraph": "2"
  },
  "r245": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "16K",
   "Subsection": "c",
   "Paragraph": "1"
  },
  "r246": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "16K",
   "Subsection": "c",
   "Paragraph": "2",
   "Subparagraph": "i"
  },
  "r247": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "16K",
   "Subsection": "c",
   "Paragraph": "2",
   "Subparagraph": "ii"
  },
  "r248": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "6",
   "Subsection": "F",
   "Paragraph": "1"
  },
  "r249": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "6",
   "Subsection": "F",
   "Paragraph": "1",
   "Subparagraph": "i"
  },
  "r250": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "6",
   "Subsection": "F",
   "Paragraph": "1",
   "Subparagraph": "i",
   "Sentence": "A"
  },
  "r251": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "6",
   "Subsection": "F",
   "Paragraph": "1",
   "Subparagraph": "i",
   "Sentence": "B"
  },
  "r252": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "6",
   "Subsection": "F",
   "Paragraph": "1",
   "Subparagraph": "i",
   "Sentence": "C"
  },
  "r253": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "6",
   "Subsection": "F",
   "Paragraph": "1",
   "Subparagraph": "i",
   "Sentence": "D"
  },
  "r254": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "6",
   "Subsection": "F",
   "Paragraph": "1",
   "Subparagraph": "i",
   "Sentence": "E"
  },
  "r255": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "6",
   "Subsection": "F",
   "Paragraph": "1",
   "Subparagraph": "ii"
  },
  "r256": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "6",
   "Subsection": "F",
   "Paragraph": "1",
   "Subparagraph": "iii"
  },
  "r257": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "6",
   "Subsection": "F",
   "Paragraph": "2"
  },
  "r258": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Number": "249",
   "Section": "240",
   "Subsection": "f"
  },
  "r259": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Section": "19",
   "Paragraph": "a"
  },
  "r260": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Section": "19",
   "Paragraph": "a",
   "Subparagraph": "1"
  },
  "r261": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Section": "19",
   "Paragraph": "a",
   "Subparagraph": "1",
   "Sentence": "i"
  },
  "r262": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Section": "19",
   "Paragraph": "a",
   "Subparagraph": "1",
   "Sentence": "ii"
  },
  "r263": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Section": "19",
   "Paragraph": "a",
   "Subparagraph": "1",
   "Sentence": "iii"
  },
  "r264": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Section": "19",
   "Paragraph": "a",
   "Subparagraph": "1",
   "Sentence": "iv"
  },
  "r265": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Section": "19",
   "Paragraph": "a",
   "Subparagraph": "1",
   "Sentence": "v"
  },
  "r266": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Section": "19",
   "Paragraph": "a",
   "Subparagraph": "2"
  },
  "r267": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Section": "19",
   "Paragraph": "a",
   "Subparagraph": "3"
  },
  "r268": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Section": "19",
   "Paragraph": "b"
  },
  "r269": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 8-K",
   "Number": "249",
   "Section": "308"
  },
  "r270": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form F-3"
  },
  "r271": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-2"
  },
  "r272": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-3"
  },
  "r273": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-4"
  },
  "r274": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-6"
  },
  "r275": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-CSR",
   "Section": "18",
   "Paragraph": "a"
  },
  "r276": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-CSR",
   "Section": "18",
   "Paragraph": "a",
   "Subparagraph": "1"
  },
  "r277": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-CSR",
   "Section": "18",
   "Paragraph": "a",
   "Subparagraph": "1",
   "Sentence": "i"
  },
  "r278": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-CSR",
   "Section": "18",
   "Paragraph": "a",
   "Subparagraph": "1",
   "Sentence": "ii"
  },
  "r279": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-CSR",
   "Section": "18",
   "Paragraph": "a",
   "Subparagraph": "1",
   "Sentence": "iii"
  },
  "r280": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-CSR",
   "Section": "18",
   "Paragraph": "a",
   "Subparagraph": "1",
   "Sentence": "iv"
  },
  "r281": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-CSR",
   "Section": "18",
   "Paragraph": "a",
   "Subparagraph": "1",
   "Sentence": "v"
  },
  "r282": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-CSR",
   "Section": "18",
   "Paragraph": "a",
   "Subparagraph": "2"
  },
  "r283": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-CSR",
   "Section": "18",
   "Paragraph": "a",
   "Subparagraph": "3"
  },
  "r284": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-CSR",
   "Section": "18",
   "Paragraph": "b"
  },
  "r285": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form S-3"
  },
  "r286": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Forms 10-K, 10-Q, 20-F",
   "Number": "240",
   "Section": "13",
   "Subsection": "a-1"
  },
  "r287": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Investment Company Act",
   "Number": "270"
  },
  "r288": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v"
  },
  "r289": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "1"
  },
  "r290": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "ii"
  },
  "r291": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "iii"
  },
  "r292": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "iii",
   "Sentence": "B",
   "Clause": "1",
   "Subclause": "ii"
  },
  "r293": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "iii",
   "Sentence": "C",
   "Clause": "1",
   "Subclause": "i"
  },
  "r294": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "iii",
   "Sentence": "C",
   "Clause": "1",
   "Subclause": "ii"
  },
  "r295": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "iii",
   "Sentence": "C",
   "Clause": "1",
   "Subclause": "iii"
  },
  "r296": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "iii",
   "Sentence": "C",
   "Clause": "1",
   "Subclause": "iv"
  },
  "r297": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "iii",
   "Sentence": "C",
   "Clause": "1",
   "Subclause": "v"
  },
  "r298": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "iii",
   "Sentence": "C",
   "Clause": "1",
   "Subclause": "vi"
  },
  "r299": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "iv"
  },
  "r300": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "vi"
  },
  "r301": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "3"
  },
  "r302": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "4"
  },
  "r303": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "5",
   "Subparagraph": "i"
  },
  "r304": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "5",
   "Subparagraph": "ii"
  },
  "r305": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "5",
   "Subparagraph": "iii"
  },
  "r306": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "5",
   "Subparagraph": "iv"
  },
  "r307": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "6"
  },
  "r308": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "6",
   "Subparagraph": "i"
  },
  "r309": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "w"
  },
  "r310": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "w",
   "Paragraph": "1"
  },
  "r311": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "w",
   "Paragraph": "1",
   "Subparagraph": "i"
  },
  "r312": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "w",
   "Paragraph": "1",
   "Subparagraph": "i",
   "Sentence": "A"
  },
  "r313": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "w",
   "Paragraph": "1",
   "Subparagraph": "i",
   "Sentence": "B"
  },
  "r314": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "w",
   "Paragraph": "1",
   "Subparagraph": "i",
   "Sentence": "C"
  },
  "r315": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "w",
   "Paragraph": "1",
   "Subparagraph": "i",
   "Sentence": "D"
  },
  "r316": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "w",
   "Paragraph": "1",
   "Subparagraph": "i",
   "Sentence": "E"
  },
  "r317": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "w",
   "Paragraph": "1",
   "Subparagraph": "ii"
  },
  "r318": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "w",
   "Paragraph": "1",
   "Subparagraph": "iii"
  },
  "r319": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "w",
   "Paragraph": "2"
  },
  "r320": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "x",
   "Paragraph": "1"
  },
  "r321": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "x",
   "Paragraph": "2"
  },
  "r322": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "x",
   "Paragraph": "2",
   "Subparagraph": "ii",
   "Sentence": "A"
  },
  "r323": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "x",
   "Paragraph": "2",
   "Subparagraph": "ii",
   "Sentence": "C"
  },
  "r324": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "x",
   "Paragraph": "2",
   "Subparagraph": "ii",
   "Sentence": "D"
  },
  "r325": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "x",
   "Paragraph": "2",
   "Subparagraph": "ii",
   "Sentence": "E"
  },
  "r326": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "x",
   "Paragraph": "2",
   "Subparagraph": "ii",
   "Sentence": "F"
  },
  "r327": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "408",
   "Subsection": "a"
  },
  "r328": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "408",
   "Subsection": "a",
   "Paragraph": "1"
  },
  "r329": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "408",
   "Subsection": "a",
   "Paragraph": "2",
   "Subparagraph": "A"
  },
  "r330": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "408",
   "Subsection": "a",
   "Paragraph": "2",
   "Subparagraph": "B"
  },
  "r331": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "408",
   "Subsection": "a",
   "Paragraph": "2",
   "Subparagraph": "C"
  },
  "r332": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "408",
   "Subsection": "a",
   "Paragraph": "2",
   "Subparagraph": "D"
  },
  "r333": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "408",
   "Subsection": "b",
   "Paragraph": "1"
  },
  "r334": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Section": "106"
  },
  "r335": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Section": "106",
   "Subsection": "b",
   "Paragraph": "1"
  },
  "r336": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Section": "106",
   "Subsection": "b",
   "Paragraph": "1",
   "Subparagraph": "i"
  },
  "r337": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Section": "106",
   "Subsection": "b",
   "Paragraph": "1",
   "Subparagraph": "iii"
  },
  "r338": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Section": "106",
   "Subsection": "b",
   "Paragraph": "2"
  },
  "r339": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Section": "106",
   "Subsection": "c",
   "Paragraph": "1"
  },
  "r340": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Section": "106",
   "Subsection": "c",
   "Paragraph": "2",
   "Subparagraph": "i"
  },
  "r341": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Section": "106",
   "Subsection": "c",
   "Paragraph": "2",
   "Subparagraph": "ii"
  },
  "r342": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Section": "402",
   "Number": "229",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "iii",
   "Sentence": "C",
   "Clause": "1"
  },
  "r343": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "iii",
   "Sentence": "A",
   "Number": "229"
  },
  "r344": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "iii",
   "Sentence": "B",
   "Clause": "1",
   "Number": "229"
  },
  "r345": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "iii",
   "Sentence": "B",
   "Clause": "1",
   "Subclause": "i",
   "Number": "229"
  },
  "r346": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-T",
   "Number": "232",
   "Section": "313"
  },
  "r347": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-T",
   "Number": "232",
   "Section": "405"
  },
  "r348": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-X",
   "Number": "210",
   "Section": "2",
   "Subsection": "2"
  },
  "r349": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "405"
  },
  "r350": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "413",
   "Subsection": "b"
  },
  "r351": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "425"
  },
  "r352": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "462",
   "Subsection": "b"
  },
  "r353": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "462",
   "Subsection": "c"
  },
  "r354": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "462",
   "Subsection": "d"
  },
  "r355": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "462",
   "Subsection": "e"
  },
  "r356": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "486",
   "Subsection": "a"
  },
  "r357": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "486",
   "Subsection": "b"
  },
  "r358": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "7A",
   "Section": "B",
   "Subsection": "2"
  },
  "r359": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Section": "8",
   "Subsection": "c"
  },
  "r360": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "10",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r361": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "106",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r362": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "108",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_108&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r363": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "112",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_112_c&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r364": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "117",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_117&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r365": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "55",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r366": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "78",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r367": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "78",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r368": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "85",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_85&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r369": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "81",
   "Subparagraph": "g",
   "Clause": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g_i&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r370": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "16",
   "IssueDate": "2024-01-01",
   "Paragraph": "37",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_37&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r371": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "16",
   "IssueDate": "2024-01-01",
   "Paragraph": "73",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_d&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r372": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "16",
   "IssueDate": "2024-01-01",
   "Paragraph": "73",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r373": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "19",
   "IssueDate": "2024-01-01",
   "Paragraph": "135",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_135_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r374": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "19",
   "IssueDate": "2024-01-01",
   "Paragraph": "144",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_144&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r375": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "19",
   "IssueDate": "2024-01-01",
   "Paragraph": "158",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_158&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r376": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "19",
   "IssueDate": "2024-01-01",
   "Paragraph": "5",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_5&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r377": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "19",
   "IssueDate": "2024-01-01",
   "Paragraph": "57",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_57_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r378": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "2",
   "IssueDate": "2024-01-01",
   "Paragraph": "37",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2024-en-r&anchor=para_37&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r379": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "38",
   "IssueDate": "2024-01-01",
   "Paragraph": "118",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_c&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r380": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "38",
   "IssueDate": "2024-01-01",
   "Paragraph": "118",
   "Subparagraph": "e",
   "Clause": "iv",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_iv&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r381": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "38",
   "IssueDate": "2024-01-01",
   "Paragraph": "118",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r382": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "38",
   "IssueDate": "2024-01-01",
   "Paragraph": "119",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_119&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r383": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "40",
   "IssueDate": "2024-01-01",
   "Paragraph": "79",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2024-en-r&anchor=para_79_c&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r384": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "41",
   "IssueDate": "2024-01-01",
   "Paragraph": "54",
   "Subparagraph": "f",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2024-en-r&anchor=para_54_f&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r385": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "17",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r386": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "20",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r387": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "20",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r388": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "45",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_45&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r389": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "7",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_7&doctype=Standard",
   "URIDate": "2024-03-27"
  }
 }
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>132
<FILENAME>0001213900-25-044060-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001213900-25-044060-xbrl.zip
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M4R^O(7W.C=B]J90.R;!4227 20&APM!;+! 6.0Z)PP4:8MM&F.?"O6VOEB
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M-:MMCHWY[@-9F3]+NF]&S*+GF/_(\NZ\D+ NF \'RE+89@-=1SJ'Z&PQ:S[
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MA\/@/K,8%P5-G9281NU?!LX>Z!D"?E!PCX9%S%1N5B(>HQTBB8=*<1.*VYB
MB1+*?X(?D26W%?]2GFOB:/> !0767*!_BF$RO&G_GOFC34_9?R&@6VVJ?CT\
MOL<9@VRZ\IY2W=;/(!68B@PA]9<I !@0/8WE'F-/(NIZ$@SI#I>:&L/7#HYH
MJ,DLYPU;YV$X:<'= H/4P XC#-R'T2G3QH'N8&>B=+FPW%7!=9&5"\)H:!BR
M&>9O*!9#;IMCA30*U%AFF=J=&>2][:#CZ2>Y5D4[A4NTJQ<SG%SG!OG(.K??
M\QE68G!&@1UEWH=,^ZN9,O&=,66N@//8V5X#/:X-]'B\!GK<!2O[YWGR"HE)
M@E:JQ/_SFSR+)6/HI6O3S?#J!5G7KL*Z?W4Y'ZCI=]]*1 9BX2U V3:T36KF
M>B#*-30,4C#5J!K/IF$$-2KW3="6JP<^!Q$;9]Y:2L(=&QGYU.59$BD+%.ST
M#^'\JVWX%F34ZAE8@Q-KF#MCU=)BSQ&8\_ 8'BM66YJE5#7@5U([2?,";IEI
MX"Y2.S^A<CA)<^$83 :BQT0F\DIJTKH!5R$WEE]*+3&5M;N 3\=6<OW.S?10
MW#!@6_?*:F+3P\@$^ZLX)&D'UV1F.R^;";3G.Q,I!E/AT,J">@BAGG1#QS+D
M&/K8>)C;T*EK,]#EV-,$]=P4J*?7FM8Q[)A5X&BU(K#Q6%MWTG#I.G(%9NV9
MF81U5H.HGS-2/F@R9$A+*6(G?4L0E63I[LM19-DDO;0.1W"P8(R^\5A;.CT&
MT)3K%Z7YXOY+U&#T^9T$5@LH>R,E_P9O8P*BPLLNC35G LZ*)&"4(Q^\EVY2
M"=C:;"@3GGG!VMQ>R]0[$A?:KZVOV+<(D<0\:JT_27=;)67T-FCOATB&;48T
M#':=F%I@P.L59@SGJ)(XH##P:Q?_0)*6&+6*R2>B#V+&AP4I.?LPK@L<>D"P
M^MR&2(;+!>@L;^'@;?&2I*I<:"9H+$()9NEP1#WR9OP [/5-[B/U.Y*HE#"W
M\N$W*O.<VP62DGNQDCN=*+W!%<GS*2Y0<?KWC>V-ZP_K/$N;,5ZZ_;UUB!#U
MI*8U6/KF7_:K>DH-JO U+EYNH,7^8U.9I\)F)M5MW@M<@PTQZIO47"0/I+>[
MQ/1KTL6_WEW\\R_G<?WMN^=/GSU_:5VEG@%]Y1&$="JD'J7[B=D%P>C@/Q4M
MRB,2#Q&9M="NA?9FA1:/=4]F'54*J7;L%5THKE,6:I&:0I-K65[+\JK)LC:5
M$ &1CZ @VB(3XT:@<P-#550/.-V?6NR%Z::Z%O*UD*^:D)O*B1EK9E.X'>+4
M%.<KV# '4WLMR&M!7C%!]MK&HY>7C86"6)P]\B4Q?<>D LB?I*LDLY%W0T=G
MBYV0^SJS> JOV2(38YZSWSO%".YZ-ZQWPXKM!LN ZX$YN@$:QPABP)1EB(5=
MR_5:KE=,KCUS16@L,*2),3POPNRSM$C[4"+) ).]L6!:MF0RAJ12O0OU'JN\
M^+_U75_B'=>;8;T95G8S8"WHJ>#5"5*7",:N4_S 2.^"VI$(V>M\</TN2?K-
M%OI1%L%44GB@-=. =YDJ<ED0S+)@D@5SJ%B[4UL^2HHNZ((J..8!]7TE8&'%
M15#-\[MKS^=Q"8Y:0ZPL0PY*K#JE#S;GV6%?]N&Q65VW0:8(OVN(^3O5PP9;
M,[>510?:-G6N% U[3S=.V88\#PYXY_TDS7(FFQ 1KL>JTN,R3XEEH$O^&%F,
MHP4P\A!C,T11^5C(1P_MX7]$3+4Z*RO^B-JKEE0CK?+<9*/"AGS=B8[\B0Z:
M)WJKDP5YKTY^[Q[EG1?N0-H?:4"*R<T=00@C-9^6YI(28K"EXE2NF<5M+/TL
MI.C>%*5[QK)-@A:IU:^!H/M%02<^PCT*5(#LF3GJA,%\><P@/E"%2A4]DZEF
MM^)]_V8V=VD83#%-.?#W!YOQ)8PBU75294,*8)9G6([DZGHN@8@M D$LP$R$
MI'\.XXQX#P'O!]!J 7Y[7HK4<%&#=L,V,;^5'5R9J!#<Q/!V^J1=;X[+"$9;
M!U:VG C!#2DC78Q9%_O$F?'OW:T^114F!9YA](&&:24FE NN@L5R+&Y+9-+>
M0GS"<095&;R+'!&B>T:]H[Y-RO2KX'AWUCC>:^-XGZQQO*N,'S4HH:")!)LE
M(6^CTY<1=;]-.PUXAC,R2YBB4DIA82 ]7=!MEW3JBPNJ4^J(IAD#4KFGL$6G
MGNK2L93:1CO8A ?>!NT1TZ+#  *O=$+\.^BY&\83KQR,ZX2P5*%X4,H0R^NH
MNH^-$[(#"]=_FS!8F]+BT0J+8WT;M56AR(06XPA!R(D1&^R"1:7!<+))S9 0
M>8O1SJ+W0.X6$8H*<YSPZX>,T:2OW*6N/)1Z6F'ILW)H310-.",+PSJ<6JEV
M>&B6..\-,A)Z3ZPC>:F8%!@^ARWO\#F7[)+>G4&H7JSJ<AO :V%&9&7!$ODU
M.02)=DVITX%0V'7K#=TE P;7$4N!?0NO^:5IM!@@[()WY,FG";OWGL"[[GH+
MF3:N9C2_FJ+2L'4HUWVZ8F:I@I>:-6_V.XZWH</)BE&E3(]6LLJXE[E=5ZS/
M6C@,),-"WH!^M+Q77$ATO0'F' ^+Q-4%SW>2/R>N'4/I8/7)5O2[8H1FP"X&
M@X%W0$4M3_3;Q\J/':4--;*T/06\PGI#0$7X>C!^$^*LQMZL63-.<8!$!83Z
MQ)?E9%R5!?;"$RZ$$#KO1R!L;7('-^^U!=Z*7_,BRKG;OX@\N=&<IO DIT</
M\,@&9I*X02+/1([<YL%P"O'F*31=U*SSD*8$4?66X-M#X"ZGZ%]PR'*;GIY6
M4&^1!DCD-&??%P5S^:NY>@64L8K-RYF;%'2&12Z3G*HQI23U&Z5D6QAY2$OQ
M*P4 E!72,3*B6E@45O1B=2VK1ID)#*<EJD&%44['?/)9.G@,*E3&:*0Z<A(Q
MHB&1<!*YOJ;1&9:ISMCO\Q28?Q=3!Q^:%KA/O/)P.%1 :B?(%LBU_YO<WA&+
MR^&'!98Y=Q138L-B<WSU'<*<C!Q3VX3-M:IC,<2")MJKJ?BS6=7=T6ZD-1L)
MY]E<1Q7S< JC<<S.8KN)K8(Z:D<!:06OC=\^@,O^.?#IF&9HIK&'&\TTMO2N
MRAF/UPS=TRI4:$6\\/#3\U[#.1*=Y-K$#V"T8$2EMJ7YNJUD2((H46*:7-EN
M7M.,J,M^8Q"E=#YZ[$9=#OQ%S/>, ?$)B><*JU;";U@Y1V:_;<I)2?.)MD7M
MR'X[9++S1$ AM95)"Y 1+2O>64S'3&BL(+^/2I?LQ&1)(@^?:9R,HY/W\?/M
M[1V8A9-XY^GSQ\_I%OCQSF/XW!1'2EU()PM#'5O(.,,DA7G?>=*R</@#(F\U
M#%=H$-0!G)0D$&%%?;\EAZ?OYVZ?=/D.B,(VG$#J?]5-X,"M I+FV%:.6L*_
M/F*K)2$"+X)._!'T88/PP4;NC*5W/&Y\,K(E@-6DA&V\H:YG/'[''.T"P=@H
M \/H%%FU39L7=<ZR\\NV4#@C$9V%^$+YS)R%R#Z#6%WR;N4LM'F>^Z.3%U1%
M^X A<71/?OHO=ATB$9L)<JJ0DV,G7\@JU)2ZG*3LUV2Z$NZ)KJ#:?;K_\8WL
MSP?4=A@,'6;E@"WNJ9Z/"AO?8STOM16,S&;&/=[SR_?5J2JROY0E2CH1%2&?
MT4U,%C)@MB*R0')_S*-A@EIJ>4B<;)2B.-/PPUQ'09<GHA8U>D5L.W7YQ-B&
MUI9+WQQ,:J'F'?BJ(KJNIG&9G$[TP:N\#2D$39L=/XW<L:;@:9%_EO<^^=]3
M*7&_2AET=$KDZ92W,AQ)6\VI!S1 ,1_%"1ZC]MF\)DFGM//GZ:;H,MT4]^BF
MS;NCFZZ2#-I=)X.NG0QZNDX&K7+PP)CH^Y9QRB/^',SSS$5)KK))S>P5-3DJ
MUM7&'<_):U(#F]SEG905-M4=Z8*CSNQS6[69ZH1H.BBXW30Y.LE]+3?[W=3/
M1 !X5!&@$R=2^0>NET'/H^F>"P:#RDO:!OG8OJ);Q?]= B1<.6?J=V,6]"02
M#'^=1UYXJ7PYAX?LM,.##D>D@X<P@^3G4HI%'4HQ8[R03)!\^V:%2+QPWV6.
MQ(W(]M!D #FJN"V?@US0AK+E&)TWI?,1;XN-0YA&9H*!RU*Z5U081ALLEL]!
M'#0V=R%GJF9M^DI6D5VWX-]RVHMWAB#8(M<-W?4IDL=^Y@[#,)LQ*"89ALS1
MX/!8^,Q,NR_%&HDP&"9FPU3-')4Z_19]7-.H4R@5:P(8E07Y8TPM[Q[ XND-
M8$'79,0A$5)%)8F>-L;F:6NO%XF%[L6F7;:HOH"BTR-NSC'I8I?<!0=[ Y/&
M6C<I1F:MP?"19;AII-LG,4<O4=1.DE?,S+H1@K)*ZV)<8FJ).HQ++>L\'[O+
M+N4<I1YFW"O6HU]"N;"=(W#J3X.[:^?\):H:4F>G\@*$V.Q>CU3?<*RVE9^Z
MBM8<,I<,Z+V9L%B2?1XP!;357(-[2BH:I "H[,3"#)!I%9F(@Y62!!0M=D8-
MZ6&@8!^#^BX^,6*8F_WB?6W2(T1!(F5+?!A$].",::05TC[3/8VQW3ABCT$,
M6R1?93).HJ'"+8_5?"RC6/M!+^JQ?V*&DI2TH2;N8JTK5)S"[$Z-0JBK7EV&
MSV3?CCHPL+N*3:2(O4HR&H:0WOCMWB-X]LS1PPRO<WLM;Y'C5RB?0380',F,
MN,CT1<30!V5QBEQ;-,14#RGM:%HW&9IB&H#9KESMXC_)[$F+_NBLZD-CED2Z
M4(QTG'395T\6M6IP=/D.S8W=K+4Y:RFU77[B?"_2O_DMY7V@"@8!1+YTBK$-
M'N7FD H_A=O.>P>XV>:(0C=6@(UX!E1(#V7T2_HQ8$"(;0OSVEC]7XXBA?FD
M3;AZLZD4R+]3;[SV,JP!YA]X3AMUX1 P7NTI$D!.&!;.G;.LNHNU!$/FVS4<
M<%(VDL[7I)YGN/.T)?YO++4DS:Q0<@FJV<7%<FR1+#G__K;6!B!&'%,]"3F<
MEZA.8'C&;:%M-^IDCIU06@9DS)=*:SI,V"!6 ;QW+>QO^"R>(@DVB;IX)_+U
MI@(WF7J_P5XX8\,L@KF2N8D/^+$/\*=BY?[V[LW!P8&8J@\'1M>!F:U",QM_
M\P$-5= [TON-T/UD H7O96*&YRBU$M*+!#*QNX-Y 5T;;A1Z"QH#0?*0?(^:
M6<>[VSM/MHP6SO#M)]KT=^\9"\Q0WHP11-';;*%&*PV6"0;"G3C$; T0&AS?
MQ\"FN2M#T\T%( 465DUD6R*-+=PJC_^ABA;-]MWMW:<#T^FDTAC=PM&C56#7
MS3X@XM\RHB2;K%KOZ1MJKR E"+*K:UUD%"6UZ4S)G&453%?V)UC9GXKR'#SZ
M4WMB62R!L.L$$7D;G;8,U#T5)W \XDYCY/V%3EK4-]C7(2;>M%R#)EJ[Z1TH
MB%TWJF+0%?G%F&TT#3/-1,*:@(XT**-.=</[WD7'3>M[/0Y":$Z>OL7M-,*)
MG-*8?X*8(N!^>L4N$B/G4Z];HS5_C\\)*2V #(.BI'8%7:I:#]GT._IX>0;'
MCP.A.3&7<#PIRP(4L#:?L(5%I3(PF9%-UOA3:F/\4B5$#PL7>/FNZ]]RYM*Y
MF8L:K28=T PFA&#^LV$+9\FD=3W_O,JEGGHP@W<+6NK2TDTPDRGWP->;'X4K
M!)7+7#TTOI1Y0X^ID4T2J2M%J]-K4 [WIG07'C1^C6D]W\,NT$*1+9;+V%)'
M5<01"DFDV]"%OPA\IV!C#!:M@S&\;9EKWWZ( OI(=%O/LK2E]M8C02E1_B=A
MSP!&3P!-7;F(!V]G*QE+$%-X3Z^CFVP\,L]Q\:+^#4O&8M /BR?Y&X7A&<7_
MGC)]%QZ-A8#.I0$$"R]<T=N<CAOA@:U1"?2MVS/36*342ZX;8;5M:YGI13?K
MN,*2 7U4%QKI:6>TIX<SIU$B.;>6KX0T4;4];=A!82IA^%]<&UCF 7BV>:LW
M07EB, $_T!<)!@'3EDEM&6F'7]%?:H9U#X; )S(?2Q,TOLRKTJ:_P;E&D5L@
M4&$S(_=2 JWQ!,BX!>",SS@PX0M2)&\(MP75A/M<%\1*SG;]4>%@F;@#3$-J
MT+?&T?5:J'$!?XH9\2 3'^R6^?I$=-C")B9EP4UMW,2X-GE^8;9XJ+83H=DL
MH:=ZO1AW=-0M8T5\6(L8=9B 85NEV'!H(O62Y$C#^A+FP2R& S<3G8=C,T<D
MA@4KX.VPU-IFVV$<)F)B5'B$F;2:G>R/8SC*_%OQ', )A$UU&6 QWV(PG#Q5
M2/#+KK'S@U.O,^E0,PJ)>F"IQFOJ:)K =NKB+7,)G-2%$"KSWI IZU@;$W?8
M7=Y4V.\\8<J6>>G3DKH2<)60I@;K5$*?Z].LYNU"A?$X#K]@0#H1^]/E69J^
MKN<N9 $*Q3PM,D_C'DY24Y\U7U$XXZ/Y!I[1W,M=1=.1,YTA5R1!3CMO7ZF,
MHIBNP1A&^LSE9IO:ZE_*\I"8$K;/+RPYHT( NJE!C@BR/^P:OG@I=.U:FXIF
MYUP<1]C"@=-NP%SEUUN#U8H27 7DLK<&N5P;Y/)L#7*Y"Z;Y?./[S $$7 >Z
M&=DYR6R(#%',!8.)63RS^BR*8H&B"'SN1=KAOA<6PY*TV,'F+VW-&6]-(K<F
MUH1$B\3XV-0R):54DIWM$5@]@K\'6];6- 44L28\X17RN!IA\J/\/KYDT!AD
MD*T]+"O%\954-<HF@=%@)JNW9:@+V^QD5\$?<, VZ M[!57V79FE W-.9D*(
MVG"3P]'BS$<"D:CJH+JR7XQ=!,!F+="4J=!?,9$8WUSX77M5V-C,$AT7T_HZ
MW Z1;] ;V#TQ1&'&P*-)D6TC8?8)I1@DEM<[Y$(WF!9!A\=/VWOTU+0\O.;V
M,=%9FV.2;&C9;5Z+?6K,4OP5$[+0*W"ZIRUL*9I.._0PF!W8&3"H1-I,,9.P
M1=1(J=BYP)48W1L1]S!-EFH:..DZZ0ZYB>U'Y86$/,M#D *HH%!G!-VI&K3L
M$7O'!K;12R3D?C/WJ"ZG8^Y/1!U(:?UX3'4<(A]J\5OH516#>FD8),S9*0T/
MR6IJ\5H03#29PE/SLOS$B!LTHCDC1D ^$@];/A]U78#YGD=!XRFOR17# D4)
MXP&9C+4-+QHII,J\LK;ASIZ=$]N=LQ5Q$RR&UW1'!H].<K(*F6S+)<:%[,??
MQ[X0^UW)2264/F*+/L1:/'+\1@WE8;G!+0Z>\K UTK<W7#QS-6SY=#RK,>>9
MST25:;E;4>,^Y\BB"6.S/\]%P-0ZON4=&QE.-^X1%E-7,HM :#O\DGB*.55E
M@X8^OUI-H>B.=REW<'$+UV?!5HH2BD+*VYEQ!*,RJGL4LQ0$'$ZV I(GG?)#
M1I5(7*9?0]KF<MKF_"-"+132$+>/EQ95+QP N0XTKP/ES1D/4X<%\5M76S@@
M=56M]6V2(=U4:-1K[(<IWXEMZ#;%%:R(22KB3L:.,_#HS?&)25U49![;6N,4
MI"Y!0X""=Y47GI]_#&H'*2DWJ0/[5$:4$CSEY_W]#QABYVMQ+"VW$8-]#_><
MYJO2!7X%"JS$I,XS:MDMZ2<*NZ@B.FE*</4.+R1DC85-/Y5YK<P%"E0..ILE
M4:B<;.UO_;2%'QUL_7,KJ&D2[5)+X$H6K:.<O(7&(),5H8A%*$"..(CPL55U
MIJBJCA\(Y +%S@ NME@(0Q )-X.6P]?)CI2"2G]'FRF,,CZL!(VS0$*5:5G@
M[XBX=T>8M!1L"30YR5APMW4QTJK?_3!1[AH!).=JQOGS<W%MA#NG=YA##:IO
MV?#L7" 9H.U*/EBX8I'#O2'T2558XU3[V?^^?>ZV<=9QN<C@-6)RN8BX04<T
MZ&];#>\703]RLH$QA%L1!"?S\8V1X'*ZYH@Q4-UF%\B5B]8M!X3U1='8@C+(
MA+6*-27KL8GK&X X[:XW.L5H:73,3>\YFF%7-5A2_*4J/M7BNL1<&R@)($,Q
MI#S"H*L)AX"V.-DPB*1P8""Q6MZPK.J0CQ=!=4)CH5#9D,ZD7J@4._9Z_Q+1
M<P_3*$+=F"\(L>YE91-8YM#GXO+(9!?0P-_D<+LFC B,KN:6&M0:QA0+I @C
M!+5H88-8[,_<,Y2@L,0 ^*8M%7YZ>J?S"NX>MN^R(/5X#Q%N(&ODR88/V\(#
MBCKCM1R6506S9J>,]"/O&NV@ 4@&+,D>TI4.;.X<ALB9L$3?9Z"1@LWP"Z&N
M$O\.PEJWR -RBS:LM,TB;CJ/R9GP/"**^@(,@"ADO1GE'!;NF\@@VF& C[CQ
M>&'9T#"1+./I,DNW3R6]$CISY8*,1PRMR6 O'OS2-30C:^WY5SF<+5N@R#XF
MJ^X*=9#F# \KB[(JP7RDD"#IOA+3O,<M[)$R_F=VFN7QSV7QU]^^V]U]\C+7
M?X$UA*1ZSYY^C\$ 6UI$&42XQVN=,")N;V= +<DQ*>J-,,9=7%!L!W-FX&E6
MG*'%']6+AR2$0@6)*.$0/ Q#Y*34I.KAE2DQMUAFNVS*@J*F2[A\BP> X9<B
MK3OO8>-I@<1'(O&AO7VI_)M2+=2N@VXJMO^Q 7*16=:-Y4QE'15![F1ZJ2ID
M0J>2(T3*#!J6\J<_V644J-T^EO;AA+_6=&,,')WP)4;T]E^?U-;1N._VSML*
M"0GAM[V[)LHX6GDPSO0(?$L#6WW/L-6Y=;:E,!EY+&>48IB!AU';#9 B8)\A
M;"#LEH_0@[,9M(,T7BG*B*S4/+A>0KLP^ SWSS_:G"#FCP?QF$3HDE$'MSB2
M.*])9@QBG!6>#E/!B*YP)%96L#=-WP8BX]6G)6QLM-V<&3#7[X'O(EO0N)]Y
MR4T?)DCL*%BC,;IE6]Y@^+VB8<47R'LL.B#Q60?_EM*\1[O#RUJ292:V]U35
MS8*2:UV<8N@T<]W?I);!ZR[.KB[%D4'V<A*-M=G0.Z!?,O0R.+X^L(!BGN24
MJ9B*EHYH7 Y,7^IF9C$_2^;;/S!Q2Q(0AT(6H>HRI+NF3:M'QR/@\LB RSL]
MY.$2I+W!K(*M:Q98M,1-B=O :Q!"/4/(W9'SE7PI4QF-2>YJ8L[,S1PF =YJ
MJ.J,D6Q('DNE.PA%MDS0J<8G9X7-N=(0D.:1 NX,_.(/0Q)BPSWC%VL3&D1\
MP\OFE\))(>HQ^(T!/KJC'X\<'1.-P+.MGSQF@6/921]H)WWT[H(RNB6G]BTV
M,;@*IN?Q&M-S;4S/#VM,SYT\,8\IK7OLVI]*Y#_'4DM2HZ2N;08@LAF FT;B
MF+FY<?R/;0=#08N F$0\6^1>P8P%*LH1)E.]9*67PF6"BM#+&MM3TT62SF$/
M2'&.&,N9693 Q?0SS;(H6_%*V (KX!=]-)PXOC>*83?$)Q2G$44J_;4<E4E;
MNZQ<%[_278)ZX1H$)'O%;-&Z<@\G9ZSLSU_()6^I-MA>YH/#@.K0,Q/L]Q)<
MN,90.6G%2&?CNZ-T*@1FH#'#:&A!4! LRHT2Z^!-ALBX)ZHH6NZY3(/()OWI
M)%MN/*1,-I9T$Z55A#80H=LYGE)5_%?ID>61&?6-ADT7I#1"E<':9(*HHJJ.
M$$YNV+95,^_F$-R$KW'::N#U^N,B!TEJB(6.B54'_K;,.G' K..7#CS('@;8
M#Y^ZB<?K-][NT.]X Z=RH,"+Q@0",Q-A:[1/)FHVXGP.LV^B8'E]"*E4C'ND
M(-8.!5)N84=CR(XJQN)3I,Q3Q7/ZEDA!:M.CBU.E 3:R-TWK@PZE%<C+^$$&
M<^6'T1Q'A@-/##"=D-4EEO]Z+2$)^).Y@X4YPD9:2R5<40ANALW\RI5%E;S5
M16IB1V U]/,J" 4!RRLAIWG*V"UB;:!AP[B),<OG.+"%+%@>;$BS\,M.F3M-
MNU>5RHTH_3B,R[0SM=B#[.PA%]H,O"H;NX+&.;%0*L'E"?,<<0^AVBND,WS
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MH+"HSG.3*O,VY8('+^R B5X> A7HT0/*#&%=M],QK)0B<8:^ )W5?7%4@FI
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MUU8)*^GV_6.'P9JV7!BE,^T;H3G0?[@&SF[C1:!M%FF-;*EE6L.3SY4P,8E
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M.H:#+*)/4F-?AF:D3=MN.,F2JDX7)F]V:C*R=O"OZ&Y"_5&T8)T G1*-[;)
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MO#^:B:R^PO4S*>ZXV5OAWOV.1_*[<3I+]ZENDL1!=52+2,8C+4C5:?LV"V"
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M#"[XXWMO_KZQ](F]@)N-QR0]?C:I4_$!#9($L+Z'2WP5Y(1$G=!ZGNSN[OW
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M^^H[-=-:\"#JL*@[WQN58R?D4D@7=,U9N7OE';U=$\TZQJ)@I>#Y8H]"]()
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M-RCPDRLXW#K*1]9OR,N'$K[93$G^QG&'ZSRFQ'M,$F#_Q$GG '.W63BI?Y5
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MT]J*,Z:Y 61&]K-3SDQOTPTG2?"F([N+BL975C%*IUHP,!JM6:'(Y:C/M2\
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MF9'.O73?0?(K=Y:+MU.<KPU+1X$TT]9'MCS#R;EMR=M_IUYI9\P%?PK]O4C
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MFEYTR"9*\_0"VM ]S-[0#UYOFM15;]P:J'/<,?EXC-K0N;$U).&M8%).\E&
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M^9([W0,P50#7\ _7>)EBYSM0V;'^(1CSW]]01!.#ID7$],+W![[_C(H^^!2
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M)-5 /J5@+M#'U-/A_)7?)8HLY,BO"TG9AD=?TX:GO>^.,$BN@_0<M(_2?Z1
MX9-H/K)M2Y'M-_&0J\/#IW97#/>O'W]N&H\___S?(<XQ?#/'3NM*%XPMNZHV
MP*AB8)\3T1\9MWL8+<_[(CP&'D]DMXT974]ZM]MV'GXD'GE8!&IC!3?57:^K
MN:[N\4@SR$VO05L/_\;!@1\UIG2?$/#^;E/K'T;:6[76+L*8&\O@\@=,@SA$
M944+?N'R8SI;C&2IGMU);,T<L9&]Q?B.4]R:RRQ_QU,[^&20DE_:ZBX>@NVM
M)Z:,F#G:8F+GUYS\UK ,F>%M,5/V(+!XS+"VF*JS5R'ZZ%DE>\J?W=,1.,PS
MND*:P-#6%J.%#@*+S8:CO9'FHTFT(Q+O%NE0>SH:BXW<A@EY)#(!6.P]FRL[
MP.(Y.[)/'S7OH^9]U/QA]'K8"'G9X5_&%_2+XN^:2<@KPQO6<_K!ZVD2+^,R
M?,;#ZW^&^C3XK$28,)[>6%\W6Y?0LPA[K%\N;P%@W62Z91B..H- 4Z 0#__O
M,K['!\W1@#OBE?4M/4C#MKD=Y;P.L3 @,PZ^ #<&/#PB(5XU?$.3(62,K;SY
MX7?]QV .5!5]=3B9#]"(@TG,YXA06L(%?D5^00:[*"*E_1A$D^0YT_D3\'?@
MDML@BVY M!!KB$7D$WR-#0%K#H0:LMYJWH<F2&<EM/J'! _P>?6D-L6HD8E=
M<_<8M;9Q%(C;.@I$I=(RP.IYS!]:K0!L>%>SX IK&/[FX*Q3#<Y6V"77;6LP
MK,\"61F1=8:-B*RV-B+[J\)9XD3:C\*S-Q_%^CP!33D#=],96&J0VP?[=;C]
M&:CONF#!&,W9+-J& +FZ&*#5]+<]@,:3Z["OO6^3DAF)+Y.9IM68JB+#PS$%
MQJ> <]-RULY>:1%IU9 OCEG1UHQ9X<LT9#:F7E23&5P5CJ3UTS*A0B1MH(2(
MYGEX*W1&D9&EB7R--MRT*)!6$%=/3AIC"]M)&E <G205R#9*O@G&4S U,CJX
M!6 $I=MUD&:[YM>L$CU#:\40HB9^"Q(&"32R3&VE%&%(=KXU4-A^Q9'50_V$
MAV*]8MK.6<7S=YJH8_<3=7:?J#/L)^KL1I,=N!P4H@G%.&489HK5K*DRN)!3
MMNLQR_+;!K8Y-M8X;CTAS3:?X5.8;2<6*>0JK6;4\M/JRYV5 +LNKG%%/E)5
M2?Y47-2.FZ7T(!]-GYYTK/0DUN<G]?E)?7Y2GY_4D2P9VVC$(4XGQ<=R3CBY
MRK(;L?T^/^DQ\Y,\-K0;:N)))/%8-G/=1J;ST]B:A5>:SD?SCY:?9!K,;(KL
M(X6QL5OEGM/D=DB6&MH[IAKT"4J/G13DF%TA3=-EKMF=Y#FWF0;>.9EVEAE*
M'K/]KI")LW^#90=87/N!)-MG*/492GV&4M<\VYNREJ[@5-\M >OOE08>\XGV
MDU+JC$E)K2E)Q<M*D)@G%-V%>C#^[S)*>7G\3(?3^S6XUVV#\I%&O-V'&EMN
MS3'2RAPC.FL1#"Z^^R')D^SO?X,[]4LF'\)<G7#54SR6VP9W>W ;<WRTMG2D
M3";X-#)_BM\TLWUX_A"5>5=:5/"O4X<+P!C\:E+Y]4"_1 >2IOJ3RV!W5L'C
M--C<:L)SJ\DG2FS)9&:MD44C'%3MI]"&RB*(Y?@6LUUG4Z[)QG4\RV7.L-F8
M06N/>(V,K?)+O'H>T,9F"VU \C0 3:9_T.&NK?*71WP.<;6U() $2&0'!JZZ
M,^Q) 6>13QD%(Y$TX&BC!/N%S"<1%Q 9<629XP*O3X(\H$-<(9>ZB>T^6M='
MZSJ!W#Y:UT?KSB]:5Q/6+XR!B=<ON1.\ZZ((-U&$GT9<SSWET)CK-((;IP.\
M,WIX1/61/=*[D/53C #"I>.IEO&/]E\,?,0.!9VOYWT(9QTC5FATQKD]8FZ'
M&BLXNS96.*)D/O.HXL@==81L3)-Y7E=*R&UF-!.(3EA*GF7TT6;#YFWQ2 0%
MQM*P0[ \M-M,'WWLHX\=C3X>NSW"]U%!L='>:U;4K_XQN!K4XHIZ&5<\(#0K
MHY\'Q\O* C'>KH&)XNF/(>^WK5V)L-$<E/)8M!H? U$MTU 6=5%D:190EP%E
M"D,TUU\'\QR;%ER!+H?__!ID&:@\_.O[:<0;?K\#C1_<P?H!HVW].TD_Z>'-
M30@D_SF$?2UR<HIK'"Z$&XU#*E&>+$/L$O\Y2".,?H; 3,DL&F/0)4\P#,J#
MJ!2=";'==R)B-;SW.#+?)"HIHX ]B#FK'2IDTXE@V)^U?O*2 G2B $T).%)!
M.#;LT"V+@NDNUH&'%/R^U^_"5 F]T[,4%)\&:3A-8E 8Y+/\</FOXA-,?SL?
M#YB^G.=1C$]':4%C$2_G7Q6!MA\8@;:8Y7NK8] C>[L8M,(IK7%C'PPMSVX-
M/S-]-&3VJ(Q-3Y/\!0;=X36L4>?5^Z-*NP.L\'Y1P$*5[-IO"0_HROIQ?@ %
M!)&$$U=K@W423?1Y4HQS@.?N!9S%BGP-1XV5EE*@FW'-#D>1WVX=16XYKFYB
MNX\B]U'D3B"WCR+W4>3SBR*?2FS8]$XXO-H,(IP.[ \'O2_XW,*9BF4V3[3@
MTV?FK@[14]F:R_S1CD'Z<RKX'#+?[4I1$%"AL6<JW!J6OAG]4:.R+N;S=X04
M+(_YQI[+X8]/EWV=YU?%[BUF[=IR?7_ &,SSN\(]?9RUC[,^K3CK&5=Y/JP!
MJ],W8-V] >NH;\!Z<@U8OX]>O4O2(!*1;SYD 0-'_*?ER/0B!$OMUXM6VCP@
MQTMQW^:\7[5^'0<@DXK9\UC9:UG&"S1YKH,L&LMQ\V7Q;Z";+G^@K:*8:;@$
M'UHP"S%HNDQO[ROMO@/]<S!>+F=\/$&&4P8"N!9\#EO&$%S'23(KAA$$>A9]
MD4\5;6#E[\0/U D$O),W -2H51:Q8+V]&EGMZKTY#FPRP_&;C? U)1KL&QMB
MP2W-Q*]#P'LTX>,AD#LMP_1HM=7A5O%)I0Q8JT5@;?PE;K2;4<##\I/,+5'Y
M*<I*3EJD$:P>Q4KK]:(E.IV$J+#G1&89J_F"Z-XM:!?)^ML:!;<P#AIC6K7N
MOL8[(L2/O\GBX%9/@T_8[.!RPI-2@&8;[0"$7 !>""L\P23UW*:(*5I:SX([
M'$@/?,VGU/_S7^^0"Q8AMW+P5ZM8"3-M\BT9R'*&*R=)*.,8HERKID4H4SC"
M6?2BI1%^M:9>[8?_N\KGXS#(*N,&J+<UGSY#N2,]M[QJ2[,BKM&JPNLF#,!B
M1CIK&QQ3*AO0)$/@"#[Q1J5#SBGX\XS/RA$_+J;,2*K,2),5TU5JV2_TPC;T
M-[04Z1RT$W.%"DMQ,!RQH<B_46A-PZD?O&-Y26\ :4]EFZFLEN"GB&4E<XGZ
MD11C1Z1<*T4=9K^(:1Y,CO)@7+#1WU .HP<AG,MY'QD?_5%.O%@IU;2&5*O(
M,GO4F.=1HYE-^5@UH>55A9;":5I/3UOT!DH*6N)-@"Y%7J%&!I%IHL4'2*61
M!N4AO?[EG]6<N*W4W"KY4E%NN&Q5<,V39BQ3FFME5FE(TX2,E>30BY<MR.$7
MO&9SHV^>8](OPPSC8!(,D#9H^I)\I$3L'2B%;+K,]4ER-T>?,, $ZU+Z,+F&
M +OF&6&7,/E#&OP5Q8.CYYUW@*YD7S%NG93#43B*OM,"97@8=_OAA53V47I1
M;Y6%KWZ 3P2S9#X-YK?!-5A<5W__FV4-7R;ZAV 9)V@DE6M2FGP: ;F.X<DW
MV2)*HSS!#D)YHBOV%1GQ#0V*&;P1RBZ02<$2K;M?HSE0_,\@1J*,-XWBTE'I
M;=:$K^Q85L (PFDT5$> R?YG6O4YNDIENF6.U(<_1CC"4/]?X+4H33@<M<^6
M+-K>^2QHOXWQR6S\&#2UG56M8QE^43$S&E^_AEO8O"9O>5*[8;KTD?$R3;FD
M*$9LB>9:=U/8*4_J)7K1U$.D=_EIU)+A58ENCIAZ"UV[V[)GV\K]DHK3VITB
MQ="?-C2@\FO1?$![TD/A6BN;M;DK7"/%:$ ,P=V' +AB2HMD\K50E0W<1@9.
M_&Z=0C3TUOIEF%8QQ7RKF$+4UIJ-\OZ-30W95(:JG/E&-&J>L1*-MC/:X&%J
M#G"J?E[!E\-<OW5JDPWFDN7[*R?/U>_;YD9\C38-1^07]0)>P1057&EM)&<Z
MFUQN[0@1'RC'15(9Q^J1G;5KGV]OVL^Y*\L5@\2XKE3\.Y[#1I;;1H6^.62^
MT>RDN(H*O;6SPU:>F-:?V$.J4\H6AVQC=0H_]+XVY3"U*8V<A+XXY1&+4PZ#
MW;XZI:].Z:M3NEJ=,K(:_7Y.I\)CY#?2Z4X'>-]^>%U07Z"R19ZRP?SAGIM9
M':]IG[=K2[73V9IQ M-[CE:@XC/'W''PUMY@\=APV)4D;P\=0'V1RC&+5$SF
M[,JY^\SY'SI=Z61HL^&NU3M]H<JAANAYG9FI:+&AT258=A3M?:E*7ZK2EZIT
MH>/9P\I2W+XL9?>R%+\O2SFYLI36X- TN<LT"@G)ZH-\&N0X4$_$]WB919FP
M(7^]S$2Z OSV<Q(O9V']38P5AL%XBM()0TA9N @P.4Z5:&4\Z;M.QI/V)*"N
M7WTH<8 &X4\R=^7Z7O\@8Z-O)-(I\^5?A.3OO[W>>Q+7)IH]X2#;)MG\4E]U
MW]C@Z.=VX3M,NXI*9\CCA!WV#;L\;T%X^L6SAI?^-#90,,QIA7WT2\I.__XZ
M_?:57@H&_F_.]ARLB]8(RM.-B?TDO#O\NP(S'"T<9?I;F5G$?_I:9H<\)J;V
MZY-HN1\5DM)NCXC\O PF01S\![3IPV(ZZ[YIUL,V_)MO7_P0!C,0RJ^GP7P>
MQO"WR_EMC&+ZEX37<A9%$3_!_8/^^OC06?6P(X>N-9GR+LJGS7FYU?Q=JO$+
M4C1)QF&6X<^I7*DCL3++M)AO-(:!G$ZPS^'II$<)^+72T=?XE;J_X%=XOC8_
MV'%@CB"FFP#1 ''XR2.>OA2S'WDV>BE_&W+W/=S%TD?\\BY2M5X;FNV90BS#
M9*[3E39Q*\1<+]MZV?9T9-OE(OHK&/,RI==3N);$P2,2PM4/_SR(Z!)M&?)@
M_DGI:](0:*PJS1A5_U*E\KPP&D6Y<ND<VW<\U?68974E"\)DHG"CEWJ]U'O"
M4F\<IDFF__@KPRI-_=TRRO0/29YD?_^;90\?DRB$@?>GJ/AC^AL28LF+/\,8
MT^FI%' 69M/5O]$7 =B&3/]!N7SO29J"2&PW!3/6O&*W5C'N6UJ.;&;O.UMP
M>PMQV,O*7E:>AZR4<O(P$O.8<H[Z)%&!OE+ S8NW#RCI3&/$_%%7))WI.+VD
MZR7=TY9T/RVQ=#9*YCA3+]1)\.U=W*%E^(C+?8C&GV(9\6#<1A.MN/19,)ZJ
M<9 ]G;_G[2XJ]BBX?.;T@JL77$]9</T:Q'& @NH@TNH!]]C'AJ NT5JL-B::
M\21W(4VLW3/M#+&6J2L%(Y;M]M9:+_2>MM##%I$H#)C^\S*8!_]9!GFR!TGW
MM&PSEYFCKHP[LH;8B;474KV0>KI"ZO$J.OB8B0>7%78F8,OJ0R^VCMT>.ANE
M,U=8.>"B%Y6]J.Q%Y691R>>*<%%IG;2H;).->FU(#Q>/9R,+Q:R27A;VLK"7
MA5N8C<74&"X/[1.1AYW(-NF*U!OVF<B]S.MEWO;-.,0,(R[RG!,1>64R,JMD
M(M,<+1S=E:<BQ'&HW.2NR#\QU:F7?[W\Z^7?9OE',[>X['-/1/8IK4@2?1R'
MP5Q<<X.<D4SD[C^LD@OBK4/*3T#T\>%EO>3K)=_3E7Q\#,4CGKTHNI!%ME@X
M,2@;&!RFIG95AC'_<26.<;3[K6_3D)>.T*_)S*^YY_:M&OM6C5MU\%9:+\K.
M,A$-TRE8+YG']UNT5^Q/?:=3MSIZZKQA;T:G_GWT2HS4/(?>FL7G@".9#@<$
M?]CXA_.<=!)<'YI3;;4#3[4];+/%A[4;]?IVHSNW&W6,OMWHXW  _1'HT>0?
MWP3_SS \I-[@U7XEQO?7K][FX4QW+@?Z'_,T!*K\#&+B*@]N;O37R0SO\MDA
M^EIVH /H6A!^2^9A-\?JU<AF>$BR<0?Z^W)()*B:GZ)Y,!]'0:Q_##]'\ GX
MH09*.UO U:HGI$:GWTF4C9<9M1B/,@UT183L1X.;L2UOL)Q$V"X<KI^D+ZAW
M^$V!XPRG11.+TB3D\11NKMC"-\Q0U$ST,,["NRE./@9EG^.4^X"W9DS#19+2
M4%CL:5[",$G"3)LGRNCG.*8NPM$<Y/*,+ ?Y.YJBC$"VP3/0_YTLL8/Q,L:B
MVV"R\DGT%-X&L!0.@L[Q9KV<8Z%'#I2#TV!%@^+K989YU?R2C3\ R/,D1>,8
MUL^6<4YCS$K[9J!?"MB5;TDT<.(E;&7+Z_\ ;>IBQO=_ 3W1381]N^[K.]>R
M,.?3.CF,^M__-K(LH*?HU4])>A>D$_U=DGS"<[TJOHEFZ( >-%_BL-SP,U@8
MG&'R*O:9?E_B+(BSA(X]P@\A(-B7/DF+%\()6G E!+0E&_]M6B\_1MDG[%N,
M+R  \OLTWWL]47 $HV>E^"+UCAX36., >TM+A /.)M'-39AJ@""@7:"6>SFB
M/('GPB](BQDGE6P)]'G#\?0B%GA2*.9\! /)3SBR'X(L(JK]D/+VV\A=+X!(
M )=S^A><2B%1M8]T/H*ZYA- 8Z9?O/WIX]5S?M4YLFSE>Y*([ ! ?Y(H7""3
M5X6/RM(H>,9C,-.#N>Q"A2AE..$ARK)E*0C>7E[],*!?"J(G<3*&&SI*KPS@
M ;DQQOG70/.D[C@K_#&X&N@_7UY^ (E$7X(3C.^9SML1SDNX-$50\5X%>-XH
MQ@.*(&<DK^+H4QC?EZRG\AN0TCB9@<T=A00<9V/@W'F>BA\)AI<L+D$=Z"6V
MM)78P@468".>';->JG;.1R[]CD[?AT?#^\]ABE;= ;?>"9L->(,;5C0[(269
M??7#/QEO)T(3 +(\7>+<&+)M<,BJG-E0XWKDK3F8$7P&*[X)#]Y$.5RN:<8
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M9P[$=;K2X-X9-;32*<B5C^%B>1U'X\,1#SS6D2,;=86*=X3C$$)E^S8M7W,
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MN*OAV U;[0B^!:M+^9X^<SOC#(,KJK-K<LW3S$8 YAZ.NI("8-K,W#4;;7_
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MY\!T"2!_N+=6+X\F.WZ*@US?/\W8V.8?;(6ND(P-BM]F;G/&^?'@P2Y<NPZ
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M9NMXM"WXLQKKY^P2E(KAV':X:A!K6\X6XT+MC2%<3O=LP]'JM8_V8!TJ\.Q
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M:2IKB'M@]8OI9O;N60DAC1F).Z\Y"?);S*C0$E77I3U>5TJUE9099=Q4:WM
MN12$@,[O-!)6]E(-]L0T31;F>A=N%1,<)7)@W7!79(6C_C5:(V;<N+4-?V(
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MMC^74_=</X?JD0C#\/+2/!R_)?UX6+\--CW L-WJE-8_L#)G>OV#<6OL5'0
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M1:IFX.N9;'HPF'N31,6"&:E*M%&#'\W ,7&O*MX"[S7_MWQEN:9%+AK*6,Q
MSQ8WG.-H!Z2X P::6 3YMF" ,QE\I^:&F8NC'\6^B%76J+<O9F29L$VJ>_2\
MTO80Q1GQ<E4W:<F#\.!GFJI&E%[&,POC>42W:USW#356-8_',-+S"PE31PV6
ML7T%="IERYFA9D%TO@R#*/%MZV%NQ'M,)37A2L4*HVL-6EMSY333:?;0'MS!
MOB<:AB959=S%W2GX/:Y_*DHB(3=<V!R;?K3Z2^B)UAGXZUC][<G/.FYRPKEF
M+893.D.J(O3],0RQZ^<>S_0SE^.I+D+XA\:) B\BW+:6:9$A49F6N;C=#&(4
M5BC,!.Y1\=EBXQ,'%J-*BT90A:C(E:=B$Y%D$,"948Y4]]5L5WHF8D47T1BI
MI)CD& >J'3.O1J8FEBBD39T9)[GE/M?M-9_V9&4]/$5'O@S!\60,@0Q#H)KT
MVKUE,B(/#G L*B.9EF/I2+W*YI3M1PXX;,@!]R8''+8;<L#OXZS\P5#(E5%9
MH)0Q2^5,_(CL478=!*"W]72:FJD/;@:ZY\DBN;$9X59ES-&KNE_7#'Q@=0^?
MN0+9P,&W-!9$\;.NC3$X=EWWD6%J07H3D+M5&GGGV!/<TD#E]LIIS_*0O!0L
MU2QDT\:DQ62F;_6$.HH(KA+A*P?K6:1JI.Z&N7A27HI6CG_CAQ&]/! GWS,L
M@GDPO8Z3*+E:>:51"9$OT#T>J6BXE7.?>CY@!6(JF2F0!\D$-$0RX[%'$CF8
MI*@#[D.<+,"'HAE_"1%ABE/#T#AXBL#@V@C75= L;EB6^+.\-6")Q=^QJ(1Q
MPBP\XXJIRW'*<E@.U?Q)ALK2H=$X_BPB9VA. S3,WINI?[5[P$OCDTO>>/6M
M$1)O@J[[[)@."3$=X?>M>;+O0;KAWU.N/CP@M_DA,:I_M/&(Z G',YRW1;2;
M8-SCF=#MRX3'%0XHH6,4W@3E20UA9DZTGD\E58(R<I7'!JPH+J#Y73C %D<
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MP4XA=C[0*-K8/2^N<'9W1SSO4U,A@R?6#_ 2\Q%3A@"^"-E7U<TO^&'U2]4
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M^2DK>)V[UHZK^!%F:E(>3*_C)$JN&- D$N%/86^87D@)!]EC5*R(\ *51]C
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M) D9L4*_^G^!NX3J\@\?K(\6KM?^K=:\5,(CJ(8Y\1;H ?[M)&!<)?\#*UU
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MH-(3UM[(QP&-HVVNJ=:U@V.ZN$%0$K6^0R4@5QM((1DK7X7JPD&=H2 LK_&
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MA@:0'.V6JYO"#C>KY\B)ACF\DFMH*;4FPPJPC=;XF0F5XX6$B9!M762_5;4
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M4X</=++M?U\8#CRCCB,UQ0:P6:S8X[T[?_)T:UPHSNKZVW=W-(0;YQ 1\9)
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MY IR*V,+2M%FZ%@>IFR'Z+:8VXR!MB:VAOH;:*![0"AJX'L7V*3ZRO$WQUG
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MQL*_T(U5ES/GU]'..RMF1-/Z*6^4BYD*(Y3RN!ASZI/&X[<:@43*?!6W3X>
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M=K5"G4M])=^M:E'%#A$$4RNRQ"LL\;(D':G5;X$"V+3OF_[&CY7J51K ;-
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M_%<$J+J\O!PU^61T5ET 4067U(.HJ80*>=*Z*DE'4^W;9,(^.D28AB<A )>
M5?@4(O-S7TF&>0B_=.?E#5@'S7<LZ^("S6204DJ-@'!(VW0$$@0^Q-$SKYJV
M[G9SH&=.K9-OWSOA@(#5=H1MIII/7X,;RZQ61BKT1X, 1C-_;MU.JL6B:)B#
MCIJ&+%>N()(1:<"*+=NQM8-(\0$JD4;2K@(!/)=<:=48Z)>JM/,^;6#0Z2@E
MR-^3GY__(^%J"0;NNDI#R=RM$RYK;019LF&V78<FQ'LX,A/.D(#"W+E!#.Z?
MUMT&2=R%L[D4VB/J+K*=,KXW V]H@KW> C/PM+4:>UJ _<SOHKTA^%4[8OB?
M+"FF_^<_LO]W</B8\H?9#W_D^%B>K;I*#@]'R?\R=#KC^FVKN_Z7+$KY]PMW
MMC3F>$QLEF\8,_6^:#ZRX&WAE-Z]H9A_XKH25X.0U':"B%Y \.V<=U> &_T(
MK "3!7%U ) ^=D0@))[-*V:ER[.:0)F$8<\]60#N<KC26IOD]!E \9-Y8 ^Y
M!?LH&$C>5/\M5*\11>_#5%,+@!0(2X!D*6#DQD"9FGT87YZ8O&WKP6L:!>48
M?!XSIMK_(.OB@A#Y:,959Y(D8LO1X6:XG(SV<.K_N,S6_!?/%SO-QZL0J2,L
M%\"E$$!AC2L(EF]<O1^;QI2\L&_'>6V/[EDU+RK^&GMDU:CN4W#CRII#<WI2
M68$5@ETOI8RDN67@O[RA715@R"<2Q O>53'P1R<(LE."C<<S()"D#+<]')QE
M @\14(1-]#2B9&:0F!5! =#:U62&CVE.HI<%+5BBKP'/)!CGG_PUH?R35&&X
MZRJ']K6V':.)ME/5;HM>,+*7E<\B=,Z7;6TW)%'IU 7XB1,K8FT-$F3J221$
M^1 !/-WJYM0U1M,*A8Q8@#3;JF6JX#Y)D[9!A9Q*HQD4I%1\/R%W[8PC:2ZS
MI0L@--K/T/U!/ <I17*,-.-L#NZ-YCQG5G:O]SA12H]MNO2"]G5.)2;G^92T
M7U.40K;J?U)-U@2^#<8)QJKB[)SH:5%Y*'6P=AJ+LPP9:YU)\G+"[^1%"->)
MO6K1F9'J=KET? 1 =.3^\Q>0]DFD\Y3O+.Z+K5#](PZ*;"<M'^#:QBJ:7X>Z
M(XSS6>E96* ;Z8MDHABQ[MCOI3.N4XH%60&X=!J-N-"&="-SO.*WT>T,=J/K
MD?1VXN(40# ;PX^CZ,3FK^&^?L-?9/B+> B#\Q^^4<OPZ9"LW,N]5E8RFXZJ
M'2H=LD,-1,+P-FJ"X</5Y1@'?$MJ>:-TMH\/T\1:6\1O1.82=NJTF#(\%*T,
M VDC67X4R7+P%CMOD*R[4JVP$E63_O&&WN>!YY[NP7.W!\]]MP?/;3%X#OLN
M\+*LC46%I0@NW;O'=:<JX3H#:\$3T]7A1@^WJPQE;QE_CD,E1CU7$S5TF(.=
MD.C/L_G:&DRP$LS0+SKJKDMXG2N(WC3J"[K!9\GY>DG.$B)F=,Y1&7(>?HSQ
M'Y,I9YJS$S<Y@C@J82CJQ/)#^H<;F/O$OAN>:;L,R[Q&V1U##8>FZ]<.RR"?
MNWYZ@E6*1P1#,VNJ$EP<#MKN"(.RFEW#!]H;BXA "%SXD(!\C5+&@S!1ET@,
MN6*QS!@BF=G//)!B_&55@(J]/]-).-.'C_]ZD]G&ZGC[/2#-PS3 <+OF7;CF
MI@LKQ0?._,B<Z6*R*75HR(,6/? Q1.;L;$E-^@II32 >E?9/76=9&K0;:&MV
MQV.GPJ<R?(OBL ,2S[DO6=5U%Q>V:VV#,*GS%K;0FURZRG('/2WBCOPF9G'H
M3:COE2-=B\)*""\4@4A*Y832]D3S]N<TUZ)0HD[A>Q*PES*Y]WY";-59U0D&
MB.Q0DQU.%4%'=661JL^D]B>)K^2M_2B.0<G-8RMZ[)YIJP.*RTD(2*&^"7G7
MV(\2GS*SXA.3&O&.2AT7I]?JV&F7=E@"SI;.<7\YM*[T? [^SN$#@K>D/<C8
MVW8O(2TR/"ON:X@^HVQR'S'DXY!IC/T._.GU\[?O$;30,N_X<^"D50U:U/1>
MV/$CPV?36!;YM&@7R< 2Z1'"3>B*!5U);^R>%G4QI+TQ_92=70#&#N: 0',D
M;%ISRQ;C]3:!YZW, ;9><LYUAB8P.Q1TP^X^49MLKW>&1T+A:X[\]WN#F=@L
M<$<B&\^N*+\74?<5L?BYKX<XB"_!><D(V$%8#;(D.T[7S$7<BJ:S$Z\W3.,]
M<V-;*S2 ),.!P+^]%?85[?6-&Q!FX)*2_7BUW7;O[,=1DQ"G_!Y &1Z,#I[H
MGQ[NT)8<'L*'#19_ B2>7TD!300Z[J+(I=1E2>4M;&A*1HIC<,')) X&]Z0_
M=B4X@KN2WGP@?PX4+>/@C':C96J>H(X5WH)C[:3Z>RF,X7J>)M%&6-(=*P;/
M3*LACT9OC?R6G!TZHT;N<(Y-LE(4-^][8' Z[/<MV$Y5_KW0.0S\)K?=&NT?
M-EY;=R_A#6#"@*AWBJC>2OD"_*$^N+BNS^D9+9HX% JB<P:TRQ;1^5FLFHY=
MSILRM@9J)?]F?H\;.K-;N0D[>?\G=YKW/QKQL*PDD5^TU,+N4Z_IWP*G"B/O
M)2<B_(_W?K+MX4R_$TITO 5PIA=D6W2%:H]C^DIQ3/NM=T.Q?[X%6^_7K"84
M,,>[WA=GY_MZKOWVVXWM=[(%VP^VU?[H^[/LO;L,+MT*'O%L#X^X-3SBNX,]
M/&)_3MW_.?5B"\ZIXT5> P?\(@?&FP+)IV (VI]8&E!YE4O:^ 2M*.X_-K(]
M^0>*#S[/2I0ZT,/_6=4$9YK/J](T>7W!^00.Y3GY4O  T]Y+#G)($-]34<!2
M\_W!$VCWHP*:8HHS6IX9V@7."[O3UX*9H#0$-?*S0\.;'& 4V3]/N"C/I:"G
MY\9RMX./AFYWS7"YW25],4%)IW5VF<U1_<B/I20B)0E!MY5Q=PM[+R%C%IL_
MQ'V$4!AW6N^$W=K'5)F ?KP(!--8^&YZ?QB\]H62X)"R]S5V90AHFR72 0PE
M GH9]#9U!\NICH) /1E7D]#C>T,GW+D,'\L@]<OV6ED,=R4)0D%TSG[DE?2I
MY5J1^&-YJ&ZUQ@7&'$P 7X"^,(K9&%/O>"N8]+9U0P%05T2"CL6D_HLE^\-N
M21*W)*;S72$M[@R(F$J)L^@#'U'K&'F.^SC&84<"*2T]] K*"!##V\Z;N'8_
M::DN-Q^@YG9A&3()7D"SYB94N6G=E#HV,Z%"\.N8,J4OH$JK<\T@L(P#,+2=
MJ_"5&T]/OOMKSX48=UV(.[&M>NKG.EM+ON#HKQN&=WV+^:WY>&NP:'J>-D:P
MW38:=5<N]_=@-#RKK4*=DAA5]=^2_SPY>?GRU:N^)/S!G_>Z:5J4&-$A[TY\
M.>-#/HU"+FQ\VR]E88S;O\V"8[]&H-23P;C3\-96^A7B\@?/T"]+;<3YEZ>C
M@P/*G),B8"OF ;%/R]D/F&<U>YA\CD3<^<*?T&+.-9T\NX%1%DG#+#P?DNRL
MSH7Q7#I_DUG_YUWBKWO/O^CN5Y_##FU<X9_/I?*5ESJ?AI=+H^\ZCV[L&0_T
M*-*:S*:"&D6G0+\:(3F&+>[+KUUSR5Q[HRM+O9X5Q553RYT_IUPGK"WMA 9(
M_NE^]G-/&U0UL>[:KT+=O!<B'<B<JADBUFEF>>T/C:]('J(OH@_2CX%Y#8D@
MWX?=2*HD)7FA_Q_GOJ7GUZU(3KK>)K[]*UI#Q1\>T0("HTVJWVZJKV)/]8WR
M/^_<[U*4='@(40L5/9B9&]Z$W8;@[+NX$0[B3GMF[6_J#Z=1<HKV<O:F!WRF
M"^D\QY?HX"$UAL(IY=%_Z \\;G-HA+4])X9%/1UI85G!/SA\Z,Y+'5GW*.L<
MI-RK>"K=X[D6SML>>=Q#QQV2)CA-'QQ%G9JU\9E^PW8&+>X@]/Z.B?,=Y^6+
MR%:C;C4GU<+NPO6]A\3OK4@+<_6Z!/X>A SOB WFF,.R[W)J6+Z3D[.Q8DM9
M&J25/<#A=5XLQFW=P#DT+J0>N 9V8H\.CA[OY$[D[IWOJ$N)!%1? :=_[ZNY
M/7)U148L-5[K(T)-M$N(1$RY>YF('N'TZ<"1PCCDS]"VNPVZSP4E\*Z/"=,6
M@Q.(\E E3BKW%*EYML<6,5J>U5D_'77-@ JA6R[*-F"L!;&-Q^-3#VO$VH:2
M1G@!1?OY+29(,E$WL6E64S9P]:B:/5K:I^:KZ%,F%760T[.8 WX]$J/5>?S-
M]MTK@DJ@O+Z\R.?5TJ7:BKG_#I#L(GU7+(("#:'=35'AM.++IX&%@EP=]["P
MQW\^^6@O]32Z1' J#7=!S_I*>K-04Y: )C5U8_%9$'L%NOFF-#-T44XB(U^3
M)K-LTA36D,VE&ZI]Y_*<*N")%XP:V*VZD]U;4M^=.$BM:)J-!8P2<N?%4@6&
M4Z/4O@^E*]TK01);2=(&A>.%ZZ;GGR]MX]*N8HV%3]-M01I(FN<T)#5M2)%@
M]7;0ISVH%-+Z'>Z01Z.D?*%K%TZ3B%I9R&F=2P_V1;%RY>C>#G,RY5H<F\X'
MH) HG&%NWAX_)CI@M,<WU\FWC789"BG'5X5OP^,?(SY[^'[CD\E1@GN'3JK-
M*GD#>,!< QY([@@\8*X&#_A,]1\-'C#7@@>2.P4/F$'P@!1PWS5VP%RW(GOL
MP/T1A7VS1\+>'@E[N$?"?AFBL$ZMY],_L-;3;8]0=' !1_2M[?.WI%U:16P5
M9 [?Z-WQ^P_F]>LH^W]'>_CF@PP=N UC[,SRLSNMJ'T\2E[DLZR=DS?PPO6M
M.[9G?4:]FA&H,B^L'5%B&VUS%>V=EG>46UK4T9&F;^Y4FIYH??8;8>=*WE13
MUZA4VVZ;]P)(<87;:]?YG S57]B6?"?AX;V\?47R]NV=RMM3E;<3XINMYA)6
M)\&9MO46JZJO'!&Y8P7_OE.1R-F@F.WSI0-#B&F4\D]6WPLCCCT5\MH\.'GY
M]J&KE_!7^EBE7)D\.'GUEAH]H%.34O^+M^OXT4O*8 O;3M!@:A*JAZ5;M^0!
M8M<S(JXDOI:H8=+[UN[0P\?9H\.G#_*'#X4C#F^CT0KM/3)0]OD7P%,AC^?Z
MBKE&>*"LM&- )PFFR$SE><R""3)-&C-W.<OF1D:<T(-[@5OZ;.*S<Y]]=VR-
M>X7V)Z!1>(-^'1$#OF14WW,GO*I,7HLD.I4'27SE)/&]2N)>^5VI_!9NKIGH
MOUE25L=.C$$V3+-<FH/1QB[X]Y1 '-3C3=?B6JW@]1GE,D,5-GNXH7=>:H0P
MFF.61"K68+BJ[;JZ]<:C08I$HK>L%MW#4^JU!Z)FM$6P+@"Y"\9-1^YRL3TY
M?%5GB_R2$I /C@X.'S_D#G@.[XKV?JM5#A?BE":[0L3Z;7V6E<6_LZAKR0?K
MY4XOLW70%-">,V]/WSX<F;>!.G:?*K%4X@I#OX<XK1,PHX&TC2']ZO90LL;Q
MF+JV*?JY?OZ"GGQ8,1.D@60V)'<TL!N34\DX!LS'M&:@?:-TD%U8)(-X(M*;
MKZ:A.##E<99U?@'YJ$&";(]*FCHW:$D[4=0L3>A*C?IBZIJ(*QJ9=]_<!*U[
M9"ZK$L'F_H0VIMOL8F#J:)#+3&"A?.CGC?T[_C!*CN=-A>Z/ORG=LG3.]2V%
MD!WKBC[04C<^HFEHS/C'9D(SU)P5;'5(@#LCA5%?TF+%*8&Q7\V ==+>Q*G$
M)C55[2GTICDE';5UBY4[$D77DW)968$J.*\3F$/T8BQ/46TO =T=Y]@&3<N;
MR\  LW#05\7WJ,K::2&H_3=9;>TH8A@G=OWD-"M7]O^LCOJO_SQZ_,WWV<A^
MU^C$_F^6+/!4*@9^4Q'EYX_S:FQ?_W.^(@5)FWN:+W-\5 C[EY:E0=N=65$O
MN+API9W!K)P4M?:;EA*#Y1(MN.ROZG^?T$TNOV]'7\@/SQ\\>4B?[OK][KPT
M=:P!,N E26[X8-SLRMS* !AFLK[^*#;A41Q4F7[1@S61,WO#X?X(?SHC[3,U
M[J0/^*H[-@K7:J MDPP\E;X:;IZ[O0FZ<]E$DPFTBO.Q[&XQ_GBB)O:]B;UW
MS^N/BK'=*D_Y[3Y/>?L\Y=$^3[E=T8<;",UPB*(3A[BN1F7PVTP0 NC>Q0-P
M[QZ*5LSSV9>5Z"'*N1L,\0\>T[$]@00Z:#18,9.SQ-LZ[[VM\XYMG6-OZ[RR
MMDXO!H.H11RR^',H=)>S'O_P_N6[M^\_)&]?):]_?O'RW4O[/S]_2-Z__/'U
MZ8>7[U^^2-[]\ORGUR?)\<G)VU]^_O#ZYQ_-J]?OW]QI&[W[JC/XP-[8\PI@
M76M! 6U5<4;RK@=S&G35I,'\6+?+*CFUCYJ0[7\\>CXB[^!D](_1G0[M[@'Z
M;Y=%*4SKUP0D32<@^6><DHU%']P32UQ(D9;7;UZ>F%A8! 8Z;@I%8SX0RYZ*
MC#06_/#WNQM!!^=-L;W><N+UA]\'#L ?$NHS_5 ?^4;D-%0L;&D23(H+R.;3
M%+T6YG/7>DQC4 2.#QKTWC2>=O.Y2[[LW-%7_TG]EHT[!"4#X3;AU9Q0W]TX
M-J8E&TYRV(+04KS0DGA+G><(RR+GQH-?2NS 4PJBV'WTX-W)\=OG#Z7W+\FG
M]5RP.D&,-^I.KRWI'0F!5L2$=YOX;NX2G [V:$[#6"$W9DZ[/:GD,^7[? ,M
M"?WP@-]87_[P"!+Z-*6R@9I*2J?4#*4MJ=2TF!&DO_+ZVG5+]E\]%./^DPHB
MY_K02XM2*W*.W;4AL47E8YU#YIJ\6)@&^PS=FB:_,Z=E-C^YT#2^Q+!(A^#3
M:*ST>4=VQHLHQWKX[<&-4JQO-UHTQ0]X\N'WW)C*31<GD[@7E6Q*:NGFMF&T
MM=W<W_Q\=PU^T'B(-"<Z68'?;D,8.0PT.Z4*1<C=?E#FYPOEP</A/;>!1N8Z
M?+-!8:,&;28U:$%I^CR[]&0N00ZM;N=2?VU'VLYC,R'H)$-7N$2IMQJ,/A+?
M]"=57QO/4<HW,1>!DX@-!ZGI'Z28L.0#IP/=KR(-PCJ0)\MY)CD[KGGC]<.;
MJ+O;&!5WPZG6<=52KB('S9G;Y.;F\DY!>6_Q;33X>!?RF&Z3$3=.>?!G<-:?
MT[R8$"FKO(VB@W)3()3/)OH.N79.LX]0=/DGNS$;3OA3&$5!!QTT%:>VV0ZP
M:\ _7 \#<&8KU@O#HE:6=D3A=,$0TVDPLL2H&R(DE".HTY0D-Q-%)>P4*D6K
M"->J?R=%/6D74G_9[\CLQ50RR_:9G19F16.4O5<4YY]T5PN)I)4C;V3^Y,$
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MN;_=5%.C)H]"VX5I_JS^'(<'!_L<]NUSV$_V.>POD\.^!X.HK"3B'AVY9A@
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MAO-8L&TP/%T9<?-/8P02.X-< 5,:Y.A=%ZUX(5?ZK@V7#NL6WS/Q@*W,_3T
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MT0X^ECL_5WX]+HN(N>W?FQGG?+9T+*ANJ%4#YT^OD-7T/NL9UF/72^,(YP8
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MF&:WZ:U;*I2[6FI2'3/UM:9:J[^W/.(\@%NG&MR&H=97ZJAPR(G'>8 7&S
M>VJK1GV5(JZ=IRK/M/&Y *>!-VE)R_E$4MIOVR3:0/GKG 31112?S9!J'IVM
MD#7UG@W=#53E;AVK&$!KM=5ZH\!MGA)ID\C-()S:V-"PJ>J-Q5U2B\!-868>
M[&;V4'WB\P/=F5Z01/"F4D1O]BM'91:?7H[_-JK9#=LBW6&+NM.2:-.H 5/3
M4-NM36<\O%G$;4<O6A)Q.AKC]69#;12I*H7&\Y8WLR^I*K79B2H7B[0>JL&D
MN:+FRZ++68Q/WK8W:0'WG<UT#5!RU'K#4*NUY=6<]S<\>=V9!BMBJ8:BL8VC
M#8QBQ/6VDU56QE(=*ZOT%G9*6-YEL\2 ZRUJ,0EQL8Q>4V@Q[VXSN^S0$\NC
M-8/ LSIC/F<U<(L$E?>SF?TVZRY )'FN;</#0*N\B]8NB'-*WN:KFD:YG^>Q
MF_K@WCX[S/-O^W>F!X?,)F$;(M&ZJ;9R+_I>&XR;2G5>'XQ-2H-NZ:!2YMW2
M:6TH;BH1>7THMGB2LJXVFOG5@^<6 KEQG7)W#@<K@AW[$>R81=& OQCZ9!?'
M)?NR--I(XT91IIM/!&2KN&Q6C\Y::K-=X#*7H,AV<:GQ_N)%G*2P[][P9@X@
M3K)B06\1$=FS&MZFOE8-[_OSL>=:N-LTUBG<?7_(R;5:MUE;IUIW/^(>A5:R
MUXK 7FUFEW&/A6D913CD_6YFO_ED$0Z9E5VPMBNZ6:<LGGI;;60H"=HSA_[&
M4VK6!R>5A;8U76UG2.38,W!N//=E?7 V>5Y,4VVO/0RO")2\Z4#)+OEN!L?L
M;!)O89M%(\,DVJ(>,T?>OQE?>YLZS;<RA,J+P$D>(F@C6&U18]2Z5BLB*(5)
M^'8W<P 1E(4NC2*6LNM8RJH9\2VMJ"[9J2F<#4MZ45VR4PL[&Y:,PZ\N*327
MO586]FHSNXRR7)J> P_ZR@B;J U,KVA[^HXVL\^,<(;F^F]2QUE/,6&KYB/C
M1.LK[CCP ]/!%Y1CRP&5VAW[\&_JE,J?6>B,.'SU>@G'Q^YT;(G"<X[!>T).
MJF;@BU_%E8/:T5FMH:TT$'??%+B<L+6>KKT>MNH<6\W:X:O;.6%K/9U[/6PU
M$%O84FAQB]BMJMV%4GV(VL1>;6:?5)M5_8AIZCGY"YWT5.S)C"@E+5BK'+,7
M,,M]'W0HT)-&S'=SU(QJ9>=->DH2&I&^)-/^;/I65Z(:DU'OF$><.V3<U:2[
M!'Z?QKZ;1V>Z7LE0HKGOHC9G_^.N\-4Z.FM75I@#__[0U=P'=&%TO%FI+M^)
M>@G=Z"/Q[K-?>M;36:GTRT?\\Y>17!@%R2=%JP(D'ZPA6+TW[%GYX0Y-1^4_
M4)5[YEG]4V5H>H^64P[<$<@A_+SX@=Q2=7)+DZK.:(=[N'$#6!>%W<CT>.>U
M ?,9D@0%ZDU0<$M]RS&=KF7:L#'X 37]K^QVW[-@]U_ELG)E,;OW2;D#I?P4
M/O37&)MFPWZTZJGRAVF/\>]*N2S>I#O)7X;_9$]@B&]=TU/VWL#;'P$E36YG
M.#XLX8],)P[:<M\<6O;KIT7 I6=]ZV_&<7%T=E6.PT="YE1Y>!W!,^>>V;&Z
MI\H-W&D.O1L7P52+O_11OD4 _(A;.R,LA!"<"5&/F3_+'8:C=#X!M2%RXN=O
MI)P?X1J'(?^U@$N,!-(_'M\V'B?"^3Y1+/W').[7_[-:K<%Y/YIG.]C@+YVS
MK]YXY"KWL%X7UJN<5SY70!@H%Y4_*HKI])3[Q/BCSMD&>0!M3*G.W-KQ>31\
MZ17YU+73&_N@@YN^<O';Y&Y/<M[=18Q=*O<AD\1]7E#W?A\-@'N<G#( HP2$
MWC__T=*UYFGI\J^Q%;SFO-VKF"7C*PR,JY[RA779L .VCZ&IBE[5:_1?HX1X
MA[_H>>/[>L*Q_)V]@$D965&Y[D9>WK2/<A.PRVQ;*".DY"R]$2%QP"ZVS9$/
M+%+^[51YMGK! %>I?@B? \[;A6_AQE].CS+9WXN[\\U2;%.LZB6R"^$@*"=(
MF\PL7A<8\A(W%^;(PJ[ZOW2\CV?\@F5,CIWZP.$=_AQV@5JQ:?/CCTRK5[8<
M_H\NA\S[@<8/%IB6PWK\^$P8(>_I_#[SGICBL='8ZPY,T.*1=WN,7&U\I&$8
MH'L_8#GO=L?#L8V2F5,&-987=R2>-L-_)'Q]QS88KR<J_QGZ (_14E*T=K8T
MZS<!.9I7(@$5>C?Y#V2"]/N!!E;DO'U@/ ^L@)%R 1J(XSY[YF@5>O&G-5W!
MEH6ZNPE ;3?N()0NO?5AQ:A"O @GC%^TIU.6VXC SZ9MHE5M!LJ_3&>,-@Y7
MP_5)6$EE\,-2Q)"= *+E5_4^IJW7^+"\)[*U5GB6&U:9LB#;59SNTC)T%?ZQ
MT.6X" '9_<7O!Y7MW%"I84^7>K,.-WMQ<GB!RN51J:V7D;0,+O6C,Z,*B&RK
M>G-Q=G*!S!60J>6&3(-XK&X +@L>NQ5<ZKGALD83KENM I?;PJ61&RXQ;5!3
MF_66VJX63'8KR*SEALP&(5-K+,Y+*1"Y B+KN2&R28AL5:MJ-0>39.UTT80A
MG,WBW=MTQF(SQ6:*S;S)S>QVUMDL3O@C"MBX?<5]=F3LCKM1:2;F'@*SV$SN
MFYG?(4=;LWNR^4I)*P_N>1<T%8_=>C]8C['AI1. WN+/*7"94E\PW;:J:OHJ
MXY1."HR&&%VSY?(&,=HN,+H)C.X+0MO5ZOH(+<R&8C/%9HK-O/7-Y&TVK)5)
MD-KYC*<S39[ZX#I$IB_UWKJ?%E!8[*E=+W>$4@13>FH]#,S@WY9M?V8_6-<V
M?=_J6ZSWX/+9)K<>5KS=L."V_V"^9-/"M&7&?;XW%!>$GL%$7"^U9M.4OK!'
M;KM*C0'KS9K:U)>O[WRSS8^WZ0?(CYT9RS3E+RYR',?Z>GE5.[C(M>TTNSY@
M#&_1]9/?':ZOTQ)T!^'F&5M(,8TV7!\XPVU%!8,BG[MD!E.%E5$EY4[(?864
MB64I7<\KJ[!=;2R3N7T0 B</_.25*=BN-I=)QR[P(_"35_9?NXHC9EJJ5M74
M=JVX0)D1E%=&7[O:1@;7- RPEE:8R_YV\;- F=YTIMYB=5C#(J)60ZW55L#3
M7BG$>5R@]5(5EKA &A8$H3W:@!NT?!_;-WR#YB-H/6ME&01AE4]3;=2V9&R\
M1>3D51G9U@Q^>]HUU6BN,*ILL]9@GDEY>QN,+#93;*;8S)O<S"[RJ8KDXV(S
MFTALU->+0VXPLU&K'9VUVFHU@QTVQ^0J,&JL%Y#:)$;K!48W@=%]J0]H:XWU
M$5HDY>U)T+/(TBF@D,EM8:P7%LPM JY1T$IOZ6I[E?'L;QS%!:%G4)W6"[#F
MG\NCM3#,9#3::KNQ@I-\K\(7N;&S_4K8FHW;-DUBUH"=;2NAYX!1O. BKQ>)
MS_\BZU5 MJZV5A%<[_(6KV<3Y7:)=6V=<>I%$YB]L="+S12;*39S&%&6K3J.
M]C8_V7CS^<E&;NE[NE[D)Z^ G[SZ[+5UH\A/7@$_N67OZ37 CZX:K9K:JJ]0
M:/1>$91;]IY>1P;7J-741FN%:LZWBY\%?H5-9_!E\ Q0J4RCWE!KV@H6Y%XY
M!_*X0GF-+&CK&&YHJ\U656WH!8_+BJ!:7G,(VCHZQT$ U=Y(27,.R,E/@6O3
MY6E5ZVJM42\<8^_+E"\V4VRFV,RA.L:R<<(B0;G8S":2'VOK91]M,/O1H!@M
MV&'MQ4':.297@=+:>FDVFT2I5J!T(RC=FYQS0]\ 1G-I=)--C!89R'MIBQ=0
MR#/9I[9?Z5RSF8\!S*>JUEI-M:6]D:8%!:7GFKE86R_&G7_FHE$[.FOK+56K
M%PG(&;G9?F69S\9L'3"KUNMMM=%X(S'"W%"\GB,]/Q0WL!>HT7HC.11YH?=
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MJ7X-Y@++=87LVUU2XWYLU[S5W,HWK\M'<DYR*^?\F120%%4A%@X[B4IVD3N
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MWK SSWQKN=;$JLEI4W+J[4Y.W7+(21* %1CP0-N=V _V9&$YD7BYA[^XGA'
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MJ**-,89VN,J9,1^M .SL6UFV$<#Y@;5,/V.6&O1NA(L6(P1B%"].R$T7H*C
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MAZ6OM-,\N^KWTBL]T*R.W['AV!7^4]+F.<RMC\H_2S"5,T>Y]M*[S?(7"B9
M-T.>9;#_FC%>8#8@V@QZB[*>,$TCJ0<5G,.5GCE5B(*ZK?(O!A1SMR1F?+_P
MP3R#E9KH=H>A<%25[VR^0%R<P_)GMUW^Z7;/KCJ;\V>G_(7V\M3')J"8>L#C
MZ-;Q_NW7<C(S7P0&/1GCV**H&849.2+)54+P!7N*:?#0>6K8[AA;;$14=_I
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MEO8R]6"E5"BYY#<%BA+#=3=DK.,68TBZ'2X+%6B0.>]["27D$*0DI5O+H2D
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M=?IG5\.FBC*I;5S]1*)H]>9ZU=_<X.RJU>YE=_=B)6?1)KYM9'(I#L:,:U#
M9GA NSPY2$=9%8U\JX(]TAB9)CN!6#G4)).#&()=\R[6Q</,:%(.4'R#2OMB
MN*@-JOK0B-+"7/@N;167QK^\1_$@?#.S2"P( &E&J*BQN]+@6$:TQ11ZG44
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M%XYD6C77-%A0:QXR51!B0(:*^I*OL!Z9O9AC92_"311-FA.]9:2<A[WOPGK
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MV;+LTKM%\#(B32#N[R)<XX^?:O_)"E]@39FN @II1,)LC-6K;OZ]I'N5J%8
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MNMB%(-7,\$_UFS/CQ\QY[5AXDL*]^./K/I>:L=&HJRD.3#*^MXU#@2Q,E-I
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MFE(A]K5%S\W%M(A3NP@702 RL=Q>#FM!V)L,6Z.A6C3D:#'L,5"+"9:LANH
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MD<!,=T]/7W\MMGX!KDLQBMR ] -)L*+FA;'^UZ$2MQ*(*JB=@73!BIBQ8AZ
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MME<5#TVA/ ]K#Y/0EK+#]KJ2Y89LMZ7E\J7:;D*L>EYYL?O:[,[4\JYP+<-
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MV&BM]<#0J@IT7U%5[I["I5X4[9T+,D]WMZ=:D'E&8"Y4UJ@IZ66-%R.\Z'
M'H?#K/I0KKCA'2I'!HI2+NVO#S$)O@$%\DZ\5#$S(@QS6%('J?-3'RBN=H/B
M6. X%%X#P26C&Q17D.(YW+D\%*^X?.QB]!\<GV2[=.(JV=!>;106"&4X=F_]
M0+Y\?'@@D_"3[\VNGRSWD=RXT2_R\DN]&*G#'"W0!XY%&[33ND [K9^TT[M
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M;49BP %0!/'-][?)M-BIF?ZR.E1V>IQ2C7]:J9-JSP\B,B4.'C6A:8T/3>&
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M'AX,4FS$GRY^3ADJGV:],!"V2DTW4=LI.&O4=&2L'X36#[)C%PZH8=AWJ_#
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M)#=Q+W^_JW*M=%)=-+9MXODXU\9SIZOAUPFPS*CTD//&:([$XR^\($:TMTG
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M'YDO_+D7(%7A.ZP0MG$24!N47#V B,5M3L!A;YJ/&CB*UC2&N^'E%34(?7[
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M%X4FCG-$ Q;H09U9W['NFWYIU0>2:'QQ;# B'3M<<A$\SG0M?RZUG*GP48V
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M@+N)OD!IF8%8JFK)PRI4%  3#JM348P#8*F]+3%1*+RD3^;P=\2%1,C(AV2
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MZKRDE0QE[]1;=Y/$6KGH<B$28U+&T'A%R1ZJFX?$%<<A+D9HZ$<XK2^VX\1
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MEJ,:DG$Q,E63%]7=JN AEWZN%'I28CV-9\PG5@ G*=+/*QFD+/WCZCZA[)%
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MX&7YC+O<$.YR)8S343GHJHIG[Z1 EQO'C;Q'4.(8SRZ)E4S1[*)0[R"&7J:
MD(_ +G12QTLNOS_%O6$_?<M'<,NV^TP"?(SM<O>(HK?PE]Q[?/4[BI.W@IU,
M(E(. LN>1E^E,'L+6"Q'?LQMGT5X*,BE]\"#4>PX^)HI<6R*ZHRO94L8LC!8
MO>'?X\>C@PA_6<S@49/-4R=<< 3.Q!SO%']!=@]6,BIV[07AUX<[A&!(!,42
MAT<VL62KJK!*CJ!LK@#+@3L8GKV'EH-=AT#XZ>+G%#\A[02P0U]=P/A?XY$D
M#ADH>A3IW5_(L-I#I>]'YB,4<$ 1.!!%%4X&<3'6!V<5CH;M@_!@+\+V,@=4
MX\7JK@T8RDJD_U?B@CYRP "]FLXPM!FB6G@F'QD9]IT(]!2:@.@-5P"@ 4?<
M*>@D*]R &!TPT&.$OXN!>R6&.#KQ&-3VFK568H=,!S).(RZ]S3Y,\>LINC@>
MM7/\]LCX;8Z0YX%0;W>@%,_ D:>[6ZF:W9[!(&M_;B,)$4U)3XA<C+Y9+Z#'
M06QL\-[H!8(7Q6)&(S1[PZO= #54Y'+]=;#WW^*M@VUPO=[X[P&9YO,X<0JH
MS@NRQNO&4;F(HY,.7:%YN6:W*FANHHKC95WGE1Q-":= \W*]<1707,>".I!S
M0^"5'+@I;:%W7HP^XL *'Q_ H='_N&RW*Z%</UL5C,.".E[49%[+,52RDWT)
M2KF.MBJ(*"$194GC-:6GK>A*N8K]*HA(,[FJ@3"7O1N8'34]6> T+X-V&5FN
M?+\*1F(W(*\* F^6AA=LBXCENL6J(*)*YT,:,F_FZ(+H)A'+)>RJ("(.=(.#
MC#F?YEHK<RH,6#&NQ/-MTK+&*)>?JX)/^L5(4P5>%_LJZJT[FCHXFH9J@J?9
M4XAHI76_40>_4==T,(1[!Z]^,?KZ8_E(W'8YV+H7:@C8\(D@-WW5(ZW[@P;X
M@[("HE<:N+,E$JJM>X,&>H.FSLM= YJ/HQ_>M&6+0VW=V330V51,7DT95-P/
M,6_=S3,4VEW/JWTUVM36G3P#G#Q5D7A1; [/HC*+XU>+Y8,>%L1I69VT[F@:
M%,O5Y VS+"/;(F'K/J !/J!NROV-H*JM^X"&00-OBL@;#2J4G.KBLS7V_'89
MU+J':2"H":]I,F^41BUNBXBM.WFF0".CD@3_]57;MN[FF33M)^D2>"F]PS*-
M^G$I85>U*:TR5&O=Z31Q9HFA@C7>4X=&:]TG-&54+ )(HM'7^)'6NE=HTN2?
MK&F\J73.!OE YCX.FJ24H\70,P\>^%_Z@W89U[HO:M*$HP",DW,4JG53^EOW
M TV-J1"5EY2>YF&TUCU!4T<BBJ(&>KBY"&IEMLEO%K:@N=@8URXC6_='3>J/
M:C1&V%>KI'6?T:0^HX%YR;XB;&MM^XR&0'U&214JB- U@P$2X02O^K.VUWAB
MH+-:VQZQ(8!'K$L&6#\U@<Z>+._TMIU?0P#G5]/ 9E"RHVIGWFWPKFVOVQ"8
MUVTHO))C-%&/ 5M.&N*C?16@7(Q >VOH>N5H0#F#LK3M'1B">C&295X1=5[4
MCH=J>GT<:]L5,02<7B+A+<NK6BW 1UOX.;V%'4C#%DC#(&@2=J#PY[-;T<>'
M+9$5E'BEH"D4H& +CN35DT0^DV2;)%)9DN2V']L]DRG7215O.J^L>D%)<S3^
M?GW]\>.G3P4@&JH[,-=)M*!#1V9/_W8>=F5]M;K=_"/'#O:UVU>G@^KSFA*8
M;?G,-T0_U'B!ML.EF6^M\/LL*KE$I9R[=K2H&.";B3S8K_!?6M;A+"K=%95R
M?N+1HF*"J)B\9LB\D>H45B(JU=>"5,>,3<S 1,:F.BO\.$NZ^B?VZ5I,A7#,
M)<HB@M@<R%>WX%6]2OZ7N^M*\)\6Q<J(UZ6F(9"<^=^'"ZP$_RF,CZ)JO)[:
M_=I ".$HS[ 5J5.HC*3%L)LVMHY<7I_NL#OB.+;[F(%+G$^HY8S$6,>TVEF^
M&K@CJY0O)2.-=Y:O/LI7N3NX2OE2,Y*.%=S*R7$=:T#YW7_3T0N]G_.;_>;C
M9OXJPGGF;Y&9O\IYYF_UAZ.JD1"T^C9J,W0?;]R)-SL\#D*1$,7L/""EE@$I
M4KL#4J@P#&PJ!-R;.,#WEN=<$K8_$@46&)^&\:CBR2B1R.\9"J1(V-'>S/AJ
MV,1L[KF@X>D$:H]6Q^^P9  <X7$TU/;$E.2X%"YU7(KED_/DD_/DD_/DD]/>
M[7GR25^>V_+D$UH,@\,#Z=Q %Z^^N#!F4X Z-@VB7.21FCJ?;-J^BA3(YZ,C
MSK+"J])1$[CS%F\W3U_VFGW_/V^IQK3\9S3(0G!IZ9S. $VY6[!,'L"*O0L)
M<7@.?+'A0<63\O@JVUF+G*\ 3+/)^!?<7' ?;R[?T4)8--XT^HDF4"1*78)6
MQL5(Y04ENXVL6EKM',4F.CM*D DK=GBY-'A6"]@*W\A\,79 %Y#9W/&6A'!C
MXI('&Q3%W/>>[:!^')?L#_;Y\*T-@8\1A=]'!#XF9B]AN[TB@-KJ)Y9CN>1'
M*<J)%Z.RR("5W\GOK2G08QQR!'Z @&M]NWX3O&&\^$8FWJ-K!V3Z8>&#\W=+
M?-N;?O)\V.J5._W@+<8A?/X#;#J G^X9.I^/H]+%R-!YL:=8A2652//DEMGP
M/ZF?&%8E-4_SY,:V:Q$4?5G O [TZ+]"W)4*8@61S+U??J$3XO-)#6+-*;QB
M'M^H_ZKA.LHIX^+LHF.TS!PJ]<RMRG1Y<6[I>4S(FH%4SBJX#17\:>$><74C
M.I^LY+),S^>Z)BU\',<0"E S>?CKF6-M:>*C."9C1Y'*RV+K"KFR$%PC/E*G
M@FR]7TSE 2'L#J4X 1/?FM>\X3=U)6-P$U\?[G +^<ZRB/<EK^90OKO;?=LJ
ME4JD88ZFDL1Z*(O@_;9+I!))F*.))+-&LR*1WK<M)E\F'KQDB2??\8*@]B&"
MM1W]>"=?'S[3?>1CFH+91;W0:(C>'O]BE%(O1C@+K4@(MK<ZH!BEM(M1L43L
MT6H@YR&_]3V:3CU4^-0ATZ9_)RHB\">@[TU,WOQH&[).NSG-0N/L>WNV2M*,
MCD;GU4+([VU>MU&M@S69P.-"3,$N'A_!1^SOM<MV=,4V]"'>3SXN8O!#4'FI
MC+I\';JK$S[BKW]P5Z<BN+_^44AD%8S^&'#HY2Y:0J](9)M)&;-FI-Y'4H\(
M")]P/+EZ^R^]QIYUEN93)R+8,;QD%(@EI[/J[8ESJ8*P?P$N8;T7KQO'XZ,?
MYE*SN=<3T6756P1;\G&,8,@7(T64>*-(,NAU'N *U.PQ#%* 02:OY[#6SORI
M2L$>PQ\,*^J\J!88$U21:JUW/E!2]=+&=-;DO@,X<'BO79UM4IMWEI"C*W=*
M_Q53[ O9:(D)8#WP]$,RAJ5NNH%PMD<+F;3/),Y4 _UD68D@:*4LPW&QHLFK
M2O9XS-?.LA(QV$I99ER,=)$W<G3J'<NQ0I!>G<<MPG_;[H),KX!7?R8!6C[
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M$S? ,'""Q :'[8Q(KI^1B2MWZA%6CD\- &QNPVF$EAL.)@GK:'7#4<L!OQ<
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M#D^TGEIKM62DVK93WS>F6I..W&BU:G5MD\[YK.DFE,'/-OS=@HEXHV.MH7:
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MQ_,/"F-O:VCZ(S*?V<,T0&XY[50>0GZ9[I5Y[G0Y[OWEMX_BN=<\4]N#]'F
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M:IWH8VV>OR T VHE+%,,"V85,[!2"@;"'Q[!XV6>.<NA8N6&CE4NRAU\:F8
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MSY?"P'\R&O@#AR ?HC!$_($Z*E,;^P;0G<?^:'^,#JV#_E"B0R&:U7 0SFH
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M:FGX=+3EL2B-BKGG0[NCPL!O?CQA6,X:.$!8X!G5/@8N<UB)&<Y486<XAN)
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MHW63&O%%I !,W004DRFXQ?IL?<N^IY=6! /5PQN,'UY<>KL#*.>,A'MEJGS
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M.-W 5BYMAUB(E$!X\*VF?.:-S&<&CL>UV>R34 7A8S9>GXVJA[;[L^//;&6
M]I8-:_AX#-;ZX/3XU^-H9 \.W;8?X<O\8.O3.R/88 ./T/LDL/@!)[/0C\X<
M@Z5_F1<>3@H.EN0*;0UW.SB5%3BN7:#9_:!<T[F"[GOE"UY"5E5IIJ[2U+:H
MTLQ[<C\K\'M-%&,,'ADN')E 1- 8<DC/[ >B \]/%.6 _LL8C8@5_.N-\QR/
M6_;A(QQW=50/#O41,=Z?0U#NO>"@.0<<((HDTE/[E):7O9S:(WCY]>+0R'5?
MJBZ^M#\:@>OD\C<=GES^OMY;U,6W:+M_RY*]-.)OH;;1=CX9SO1B='C2H,V
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MXEGR H-K^V>W>,:\P-#:9QW_],DG9@6>1PPO,+0F L/%,^@%!M9$8+AX)KW
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MHY4BK,2./@([;K.".#L ^&4 ;O0WP?I5?+^3[_<"^) <&A!K7U&_CL0F5_M
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M+.1=B=D*2:5@YN*EZ_(ZU8^)GNWML<!:*BJN@$NI*JIP^Q)RJ1SW:V0*D I
MU$\PQ2JA8O8#G[1.3G<%VO+K ].0<^(*[K@I-EV$::.XX037]LCT/BV86#F3
MBFMM&X7^-VP-P9ES2L>\*4NJ"SDMK=VC+X5?&JZPHKM$VT;8:S7;@X0X.#O*
MCA\;^%OHQ[#;)@[>]D]]!\@J<D'95FXX4%1A&*=.HUTGW*.$<46X:H7:(O"M
M!BO+PP,R)=Z)2)+4!$G[SC+G@HG4[I/3C#OW-B1I-:5Q#2QK5)NA]!V5G?]9
MDWG1A$C(+OY0R6?T_AW<>#B:36$\G<V6\^'X^L/5.Z_GN?5\.)GLUD\.>L<S
M4UC5WIL!)%+1V&FGLBQ9K9&F\_;*<\__,%[L GRU$R1EY8YD>BQZVW>$,)[L
MM+;.SWMOOJ433_Y2[W0/P^ZQFI0L_0Q!YXQ2T;+DV0!L<FW-'W"3H1=U==>F
ML^(2/O(5+^%*BH<68VEC<%#B@PM*A\73LOA;R'\"\=,!A-?1N."8TYU/4\#P
MKPBWF[$>=J^CYX2PO_G,6?W+ZM\P1=S?2(5"TCQ1YI4X_UEQJ=:7;M3:Z4F4
MT;61/ZISUXV-Z"4&4M>^\&^^ .R'PN]02P,$%     @ !'6O6@\1L8)='P
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M'VBJHKW:WN>:#%/8](0-)GE4]-RVU"$#.ETAF:YJI1-W&;R(/'54+YF66X/
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M-6'/+:N_:V>(1#EF\XK?[[C34(\ #=+9]<X;=J9,JL0X '6C%_=U#"1OQ9I
M(DCUJ7"<!9$?G"J^[X;O#@[T(B856R3A6T3Z]5N]"V\]TT?F5R3Q/D9%EIB'
M/RX7XP)-JB?&9\ELRJ-4+:P&D''P'D?6@1O4.5*R7!0UL:#F]\IXZ>(3HHGM
MX @YS,C?ZRQ ?:Z+&/.56@?O::[/69!+Y&BB9RJ=]I\SZ?3.$.\9A+W!3L80
M%_?4408RS2]0%F<X^(.N#!G8/[$H*! IAI+X06"R4QVZH;V4(X]A/AS 4-?G
M,+N!R$%F9,#_*.,&"1ZM/@!9Z7TW<B@Q&IA@=;J,51]C\\*5TW?::.%P)HFJ
M!;SISP6&<-$)3*31YPJ3:&K+2[P0CD/":A)-F4M6YD4=*%TYIM-V)$F\C1E#
M#U]S..:VJY/PB?8F.$.('"R>PW'.J00S*/2Q-MR']JI>L".'#5?OL2))YO22
M6%N+T[M%><\OV$#7&,Y[L"*^JL[RMAMJ6._%M:CAN\RS; 58!.JL3@'IFR9!
MGO5&'9 "D<]QABCQ0I-]LI1"@:K#*)HJ4S05"-(\:J^CUR4:SADCDG:I5AUZ
MHM@+('8.G)88-1,8ZBY>S: H=6,+R44FP^B2"L7;@B17<U+RK_9,2H.R>8.\
MX4)+H6% )3Y;9AS]FB_U&89$6\ 014WD2=)R)[.MYT_K,<LC@"PE\MHM=_05
M9PZ;L@Y 66"]=@IGEL,LDA>E.>6RLJ&.QSIBK16JLNVA^D(ZT V+DEXJ;NB/
MRX)T(F?]<, Q#J=\!Y"%4U'+:952/&+>U<";#N*FBB]IL,X$&4<?M//8!^%O
MSB_C;)SA %%BU!9&(Y]L4G22NR3KGM)FZP_WXY*F(PSOG[.DY7L%B2U[$DX@
MY4S)*<.-S?GD@PW+:S*PIG^7W+F4ZL.\BL <"O\@&MIDGL/!4C.\<1EDQO4:
M94W57R)7,!\0.U%(ZQ#QP<J&UM2\8Z01W[X!<=2_[Y6@$B0)B $;_@#L-"G4
M4J77FC5P@PB=0RJL]3%E.:L!SCW,^W+F20]6>:[KE=<P'[3C1'/9GSZ;8!R]
M1QT8; M.P)X"K^G+": _)'6>8TJY-UI&5,U!51TEJ,SU]S!'_"F(N+K/<?2.
ME!(SF1D-EX&0/Q.L)0RC!/FUG$;'XE"Y+#SQ<=:NSW;J;T0\,T@,C1IYH2Y]
M'?@ JKC!D'>!NCXC7=-2Y EYMV1N'*'95;:.K9MOVP!K![WZ,TZNC%W#P6>A
M5X@3;=IHVN.]FFR0_R98Y1P5Q. %>>AO$-, :@2'@*Q.KV[1'^J*+&>*VE%?
M&/LIA-"%VQD.>E>\$><I=6*J%>D8]PS++Q,SW'T1O:5T7_L<%W#,EO.+Z ^4
MXO#UUPHI7AX:W4+:2Y4$PV0!&!P 7D0GJP7L<[]0$Q._B'X'7LM ^CW'K>\V
M@HKN+?SF3@<\;QAZD][T1TYA.PY%W.TD2R>>,/>\J.*V/"*&?)8[V_U*V8@L
MJPJN <*70.<7GLT.#$U09I^_B6$^9W9@OCR,0-('5)9S3K;L8]DXY'3%(F/:
MR/062>JF$8%4%)14$H0Y<>%G?-ZN:K-V29]0^E?].2>;.R^@*_4L)2\,/D%0
M)90RQ\(FQ8K$6;[T=L\:.-,S(:@OSD3%NJ0^45H?A6*]BPLDV GKIB>_HRP9
MT(03Z%:N>D))/4^P/O0Z4:$JI7]WZX:&@]YH %66@H:B"OSE33%40B9_ZI@"
MSF&BO4ON;M;-DNZ^VD8/]LA#*:>:93)V428#3\HPV?P*$&Q(=H:5@\_&.+4S
M!P1M&C E;PV,Y/.AI*0-O<\ O8[B 8L#.+D-<=%KB$K!X\T%AYXSX =8NZI<
MM4Q=9CM7?^;P E<F-Q9:5VT=-OU\+J-+[&K,=&,2&DF29I:S"MD8KBYE]>_S
MTY1>QDX8OYHN,5\S&+A,E\'@7&<A.!"I^@D)%LHS2E&]V_P]T^<^:.<LQM(L
M%S6C&$DG!DO9<FT.ZJB-FB*D6A69=#.H%G$^IWX(ZYDUG:H4F8.ZCO-[YQ%R
M"H=Y'31RO&'5XS2BD)$+]/=6Q-1LQ >G Z\AT<-4F93LE1P64L![F%C)FP=+
M/R0(?%BR>@4O4;#A.R3T_&L-,KK091;$RWR<C4T=5[N*^^=X'E.>E'O"RS.1
M#BZWVTQ[X>3W[ND@,-YU<E=Z/I"B]XNSG%^)Y?QE?6-?,<K6C6;UQ-MZ<NT
M*(""[\1M(P1"Y-H5IV$N+VD."[5"['C.4 Q#:ALC=^V5L9VR=G&@QS1GJ2,=
ME]QW?R#Q2FMLCW+E-5PQ0LE3=7_^SP_CG1VJ7\=PTA;Z3! 16 '$CUU!$7 ?
M]_G6%?:]0(Z9G6ZG>DJDN(NQU<_>3HNRMVF\"_?X&D20$J<L!TQ,%J=5PNU7
M^#O46[#&%C\C'4QU@AD]&-R.L[C@W^U%J\]8PU<ZXG_M/H,C7G?2/[>23S@!
M1 3HHBH6.6>4+'T8HX$%:WKK4 J'0;^AO;U'NCXC>BU3&._LMG@"P//FH<3&
M3>S756[-$A**TMV?PSP*>_L@03@'/?KE;\V9GKA5<QNK<$L]G+DOZAL$LW+.
MD,=65!*TZM:4D_GI%'JN$^)  K,(^-:QDFY2\?U!+J?W=N%W:S#+R8\)YA:6
M.M7GA&-3%5LSQYY71#!S4!3(+GM,J*#/T4MITQ5[FA*7T=<C0[8^]RQ$+?_^
MIW]<*G%M]X+'KC+''5(;-IZZE/B1TM<N>&T5-M\2JO[&7)IBOA0])GVXKL56
M:2.GNLEG&R%8=@5*AP;RA'-:5-YAZ('3FIN0C$CC\XG"?0'ID82MDZI<.28N
MU;G\P"W#X'U;9P4_I.VM;_<!Q#V?5 48 945+!')54H**%@#55&7EA0ZI7YB
MZ"FS6"EM[,SWCYDK+'_.G%'I:NU!%IP6:MZP+*BD'DU%S<:)'0X::1:^4%DM
M%BFVM#,2_8$)F3%IS5V"L ]6@57W<]1+I"&#FKN"?S\J[J[VSG=3>@00PP$V
M]IE(:GD]CG^ =QOFMU6VSH;TT*G?)BV DDE:$\? 0G5<2G3#@>3N=M^Y%()Z
MH!@,.Q'8J*[>.2OZ2BJ:?7Z;T&PXV[R'PJ<-^:+'C48Q)?+(N&C[:N#(Q'-5
M[*0DETFU4]/K(W8;D98(S28U@"_U@B>KH/4-=\K@MV%^=LT[O&K5>$VXZHSK
M^ ,'5:.Q0=VWT'7[F>F:F,*U@X:O"Y6F*REOF4KT2%0[.IQM59:%  '$T)F)
M*6I:FK1.H6+@4#\ ]P02+/79N*NH3D[5=W4^V0G+T+N>\N#Z7+3B.Q@X"5+F
M-BA!@)"$I*XFCE(B\95L?:RR&Z0_ZB(SEJ!S_*9JI4]TX\P59R2, ISWVE)C
M55Q]R95OM=U[B852N$_&86JAH&@+0@XHGEI<B0C*Q)5+5X07EMJ7OI Z2$EW
MEX34B$+JBPHD><R)(>:,\A$4&7[,(X+C6TK]21"O1+'?[GJ34)<[M!CZ8OZX
M1-N[QA%F]@KXL7-1G5N+QP%<L9TRXVH=X:Q2+0D@N'8NU:F[F>&BZ@(9 E.C
M8,CSQ9'LB(Z).Y&9DO0F:DF#XQ,H/.^ZK==+^$LU+I%D^.PAGU#R"9\]Y!.N
MP\_K"R ?Z3A5UG(S:V3,(VQZK1; /5+S'^EWB03^FP8.6=SE^'*O_+W0:<4A
M7>K@\)PS"]JAXXWC7])W]G?6!O(Y:RYMLP?GLG-=><77L\4K^*(N/Z2\^F[C
MFSWN$?:L? ;JN_\OYQMF YV,)E74G;UZDE^8E"ZQF6LAV9L,-,_90,^PBQ0T
MBVI!N7G T5 "*JEU;08.&BH2,_VOC-TGFU(_ Q73IREV^]:)<4!-[_KVU;Y=
M0%4@!A4M)5T%!<9H6(+8[325J9OH+?O'?^ RG\]EKH$V/L^3>UC7@ =HMJ;O
MZKH..+Q%%^1^X$6>%SF5BJRKO#A5&?U[CFK5"&RZORK#^=5D5%(?QX*:/.%%
M/P8)D[<H'1ZIO9NUNF03RQ='4\A0N?+H;\; +FY)A]9K&36*W%Q% [(5;_C;
M3\[L;Q4@-INI'5$FM?=EHW'LA\&*6%ROJ].[+-OR\8N;6&;LK@&2VY1013^1
M7"$Z^#M2(OV!$X ID%*7*[?J>^A2J34)5&&W_<AUDB4$DB(=[TCA%M'D1%%9
M<%&52K@?N\EB?$2+LS6L2'W,W7.& _+ ;HA!;K'C1_]9)>R>#4E<<J";-W2,
M6DV/2:C7]VGAA&U*& [8T\57!<WAC&8PTU3*J$/:I.HCZK\09,**</< H)SN
M??;W4%)[ SJ\(ELOB?LCT5V0"&$@O@)[FDQ6=,&9R2I)/P^O23DB_Q<?LH_H
MA*C-I123O,J\OL,UW.O/W5\\=U<Z(OS-Q@(^D[!1=!!"C-DQ1W<PH('7.$JY
M0%WY5M9,QAT5ZI'K6B+CJ"E031D]VXD2M<(:*D.53[(,5,.GYISS5\@W*W--
M2?ZAK[:>L<_9S#U#_.[6H,-%>R$^4MF 76S8DYE&/\EN*%=@@9(8)(G)8MTF
ML1+1O*(^.4N5N78,6 Q.H4]D #&&S_.BP=70"^H;I8/0S$WF^A&I&'F-EG(/
M_FI^0VY/^)J7Z3!#JX^P71+#08B@)H9KY!EGZ_LOZWXT/5A3E;[P!!O$/'=A
MQE94<4/09(3566D:]BALIFJ/&A?3]74AV-2! $,LW2 MAF7>9CI::50%.X#J
ME!WY-IHL!\4IO[9]5W\,8QS)D8!IT-^?P-\H #))8Q_$X: NMLM\0&$4WL,3
MM$3$7%KNC^,29C:=G0LS[[U_":#&-NQJ[\G[EW(O4-\5!0@65=:7%'B%D^OW
MC MXK;FQ@#>%!\;$NZ9?_=H;ZJAM9'#-4' 34^XO5O E67ZR&CC^  (639IR
M:^ H&!>):IYA"7)//1G'I"0WH-&?HYNMZK)8..5%7KT++(D4[3>8\Z(\L;\-
M@(EP>>-.^L[HW2>]-.6S3H<#EP6$^-6"!K4WV7Q=UNN2Q78P2DTM;HSZDYX1
M/E#<L<W)GM\ A'MH1?G9K2B]!8#) -RI%Y@K&$NG?-'T:9YC8C2:@=R9$=ZG
MH*#D/H- I>N-)2VNC9SN=E9R<V(; 'BXG*U-G&X[_QY:KM](G!$GI*1%@&XN
MUXD" G"^(/"L,V[^2TIVJE;L-<=^#6C%FR*NYJC<HT4^T:N<KJTD!T%9Y"FG
MJ@AJ<>US$ZTV:"$/*'0'4,@5JE,:8%QH4JRXZR0BU</QW_+C[^\W*JXV4/#S
M](S=$XIZD%=<?>6M.$QT0K;02DEV'NQ^ZZ39BEX2[]P?T\#JX1YR#XAT&Q"I
MQ4><8UE:U6)((L^VE7>NH2V+"9+P."HL9,N3ZS,Y$P<5F8VDT= [)(BX,RQ:
M@V"QCYQAB*XEONY-F@X&M_>(*V%:NYA&K5Z_E-/<NB^W>7&(C#J!Q6H).O/R
M Y6,G;1 -0M=4NUR'IU2UU'JURB;:NSHGC=Z?KU&\1Q1_^"6;YN,<J<?UV8[
M];KB,V)!% ,Q89IH0ZVY/D/\2]C7ETB+_/XA+5+2(K^_GVF1Y(9QDUZKDX6R
M(*D5/B=Y(Y\,6HKM2\+ZG7'MR(VA/0Y:[ PH306+NEI=U3GYW &+XG5]W>2I
M<(R_S@O1D(/:GC4]3-KN\#+H7NN<TW)7P8-[YU;K1T';YU9IK$>#RY2ND& ,
MWFQT8R!?-3\IH6)3)'3UJ]%U[5D3H[NWZ6SLM?B@C-\&9&M<1@+<)9\Z-S+G
M XFC^51C1@+HOM9Z9##8J1N;]GDT"+5PNGA#SX.ZYQ<XT@-2W *D0.-$S"U*
M)@JNA0<N4DF%M+NKQ]==CZ19B[1TQ-\CRA]""9F5G<2D0)4/2K'%)/-Q6L^$
MDAPT==0][KD]U)/<P86!E)U1W[G'CI6ZG8Z[!LX%OX."6G^_M@?V),\_]04P
M<VZEW'H.3?H8K]A&YS'==T 5>H@(IF^()2I6)ON$*(0FKW6EZTD.%L9=B(>N
MK\(]I+;2B_#ZO=:=Q='[OL+,KU&M^V6,AROB=AL:#"3,DYLO$*WDDJ\E)A91
MRU,.XV-.G<M<5/)IRE4@(U>EC\_+=8/^9MB$4@VP&MS=]I*BXRA#[.:T_C I
M)4P\8!>F*>J;D*A@@)/_N=4QS$=2-&6/9YYQIV/,]PH:XS:[ER-!<XODC/*8
M7>OQ^G9&U^:8WP)Z UH&@@P:0@NL?-;$9$7W0N:%ZU^!] 8?W6U2^XBT<^1:
MYAX%C8QO#,5]V_IX?Q&F[RO,65)A/3A?#134D@=5VYT\K(#Q<[+O@RUZJS7!
M#Z08Z#G>@T/W6*?(=:EQ._$:%/H^V-M.G/;<IZU5-,,][D8'JDT QIM)8BVI
MB](]6U$.Z/I6XB,W:& \)X9N^4H>+H6_/:A&+2.6+G%/NCW(S52^8,!5[XBG
MX^%X;\WQ<EYJ?3\R=^^9F4G# TJ,@$(0))'0&%TQ-T#AXA29AM,K-$NYZ(Y:
MDO!-E58N$4'^<$D_ZY4*G^Z:[K1.-3>VKKT)X#C'Y%>YM8 R%5DT!%%1=\M+
MRYZL[?^[K8:^*_1VH;&^0SO;^VZKEOUIL1SIL'VW>32<%AQ^"]6#S5HGVF^&
M4M@P91'-(S250HA+HDD[IWPX\(4QZPH+>BL'@M$37O)C3)USK@[6F@LM[R$U
MU+&D<&6D%G&B Y>R4!F+\Z-4Y=8XVF^\@%OTW]+5-3G:B/9"M9S 23NL,V_"
M-.$^N+A[7Z1JU)9:)7T\$UET2AWJR/ .UMM;AQ3NAWDSYMW7V6%UR0FH@GR+
MBWT^'#Q^NN7 R#6QOLY.SC<8=^2R7"WG*"UGTD*Z!<N)YLML$EU7\]LN>.BB
M\<*PJ>TND9:VT]0.=8X1DF5F>TO <\%J3OOP<N5%]'AWJV]1TPH=<EA @Y?L
M4"UT4E^2[B44ND/<(_7%1XU.?UQ5:,.>5>2"CQX_VVH_3?=Z!+?.U"?:7B*
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M$P1-PE;Q@!EL@[S+K3*R*#+*7\IO&[ETE>+[*HHNN[@HQN.^Q$I;<86JY<N
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M<_M>(KXEFSR0U^$[%LOK0?*>#7E\+>%/:&MM_\/!_O&W@>S)A.V];7<^O#J
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MV3T_OS@[J(*@ZD+!\US@F49?1[ Y4/&^?2^:%G5A[5E @]LET."<R51'E<?
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MBD<CNL^)K#)]<-%FC;X11 Y[::RRJR2FF:W&*E="?-7O&RL.!2Z(=#S$X#F
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MPJ7(NT:8U&Q(O&F2!['@_ET. /,+M.L;F3(5GI05VS#41C1F:I!2-]D-IG?
MO'E6,U;-@!E(-:A>PQ-55TPZ-4L</$<V1G-%:3:/PA6J'DA <T62P7'-GKA=
M<]/!^.(6]5?R5'0+20*PB& D>6R+@BJ%&(K9.B/H3]]275@<C)85DJLIK)'I
M-^;9;6PPA&;;$/_*$CZ7 '8U(JB@5*S8,15.XE+]D3;KCD?'9??XVLE4YZ(C
M-1K+:[289_6/D9KUN,NZG/E*-08'U%*,-KF: M<&;)$DS5! GKR1A&SS8HEO
M!3A[O*<76BJ1)]N<CF :NU%KJJ#4S&R%LUB<];H[Q7K=,K]W.DNP7B]3#P-F
M4:RF@C":C9ZT,=<,YZ5K?-@[IN&YFKULZF_(V!AOGN2QQ&'HTC7P 7]4=(T;
MO(MW:KNXN$B+ T<=(4S9W#O/ZW!&DP/DE=CC%+'YM/?"_&HE;D$',@2^VVYO
ML>[IZ?%_+Z"3SE[[S:)N$=[=:O^B=\YVNP./X75ZA+IGW05UM-!9++3QK%DG
MLHF[8]-&-]U8K!,\7"O\X/H[G& S"<V:2+.=$096S?_=P&JA_\43]-7!V=%?
MY&GY[>K+Y_W_!U!+ P04    "  $=:]:S2 ,6U4; 0#/+0$ #0   &EM86=E
M7S P,2YJ<&?$NGDXE'W;!WZI)"39MS)WV?<49<O<<B.$[%DG2;80DL$P9<^2
M(I0P6<<^V9=D8BPW8K*'PLPDV3*3[<(LO^EYGG>[G^=WO._O]_[QCF,<QUS7
M->?U/<_O>7Z6ZQC&)\8"<-+$T-@08&%A 6XR_P#&+*#_Z]/_ZO4KR/\V!@OC
M/<!SC$7BT+W#+&>!0SPLAWE8&-T ! !86/]^ ?"/%\NAPT=8C[(=8^?@9%[0
M>!(XQ'+X\*$CAUE9CQQAGHUDG@>.\+#RGE'5.\IGZ<9V-I#__*-G!<<DKM1V
M"EB-D"4OW J*9N<0%!(6$962EI&5DU=3OWA)0U-+_P\#0Z.KQB;6-K9V]C<<
M'-UO>]SQ]/+V";X?\B 4'A8>$QL7GY#X."D]XWEF5O:+ESF%1<4EI>BR\HJZ
M^H;&IN:6UK8N7'=/;]^?_0.C8^,3DU.?IF<(1-+7Q6]+WY=7*#\WM[9W=L&]
M_5]YL0"'_SWU?YD7#S.O0T>.'#["]BLOED.AOR[@.<)Z1O4HKYXEFUL@W]GS
MCX[Q7WE64-O)+G'!BBQP*VB$0U!2C2!%^97:WS+[GR46_?\KLW]/[#_RF@&.
M'V9A;MYA'@ *T.FRA4G _^:MT!NEP@#*/V)72PL80.%ZY73E7X_,$O![IQ<9
MP/9/-+UH2C<T&?H5]0'9:<0 K.XM)8U'RYF(_!$D/!7_5(+?^GWGO8M/KI[*
M)XW;>%*7QK#+L&1(HTKW6R0+ ^ATT#UDY$$YN:Q4BNS40M[E3A+*/SQ!EX*7
M#A)V*BF7F/\(R:BX''P*7<R;?GY$[;2]9<-'24KZ,M*KMGE"78GM(.CGZ#>C
M45+'& ,P[R,5/4H5&=;Y6.EX_]O8) \ZMI<D)=L7UG'M.$%8^E7N F:$?OE1
MI\5IK?'E?OGGWR.\I%_92E)N'%>4:W61]['^(#=@*P7ORM.J"WPPMH,J!X*,
M@1-?\P'QKV2Y#U4IMA//$FQOVB9$Z0%/-+_:;_:1+]$Y.2GN)+;8A@@D#WAX
MP2^_B/C.E,Z.+P5C>MN4&$!J @X6VW&*UM+.2G0))2IC*&?[J4XTK "V"W\2
M]$/PE,[W$#$<71V_43#Q50CCD.+/TXV])9L!#[$+I= &[%KJ 1]",*\!R86X
M\H(^#&L,[8DAIJ7Y4@)L*?Z-%#$"='VPE*H^IBMZ*3$$*NB=,UQ;.H<X#3Z"
M)*IQ-_6%U"SO&R4T5-OZ;UN<, CC=V@?C?7YJ3%DT,8_WNKTSF?;9RQ%;=?F
M;+FF2>6KU$5AA7>P6_VJ3S[2/OM&^#S/U+1),E<CL<EM3E=[:G3Q[X5]#JMH
M%#::HU?*V3HDVK(^_L[/:_'QA%G4;_0I2'/HNO:"RB'ZA&/HHW6=PPLH0:HJ
MF'V@.D/5H-B])'"9$F$)_E&'$-[@*@$:WX;M3H7U[-MW'RYU@M?-FXR'.#3.
MLX()77.')G0$6!O:JI/AS3C[-F3*.F)P!TUKAWIIST]7TCE@Q&/^46R.</T=
M ]KKV1V$F=-[<06PDKQ+1"859G3/UU<S@-CM+WPW/B)"@L,(8M7FW&+4/SYN
M1PQ=<GB01<)=;-JYF/T W3VI^GV3(S37G7WSRO74;YD:S5HO?,Q_F"]?@5<$
M9K\-4==89Q_0'!M05;^<;%W@,W;=N?'49V<&$/>C5WRW<:+3T'A&J;_OBQ4]
MN@S3,Z@"RJ7U8(6C1K$071:J'/E2)^QTS\)&+*H!EA3%ZYNM>Y;B&:OVQ9IX
M:6V7HOT>RNVOPT>"",#K7,0,L>*2#92OCGD]VZD)L0AHB:^C_J?ECG,4H;C&
MPR13\=F=0EIQAS:\DL[>N(!/0QZQ2&E0.0F?[X.P*D:= XLZ78],M&M3N D)
M[_/L2:P)<5@OV"GXA4ZT'?BX;#EG/H8J$E!)0[E\#&$ IV8<EM,B2)ACOCF3
MV2<R*R_ ]UW[)U+D->C+RAY_YE2FW! >M@K]6L)1/=QHE^MMF5RI$E(DN]B2
MYFN89VQ5NM+?2UUQKKY9DK:X:*(T8%,@?W^A6OY%W)I ,7Y*I7[8N?>W%RTL
M2<?FX5:_?[87X?QS27BK&'XGU79.CD>8X#"2Z83Y(@E8L#V,@)A0CS* Z'*?
M^:,=$'J7UGPR]LY&VLQZA@$%MV-*WHW=AAZGCR'Y MK54.2G41]U(6\H*3OY
MET;;0R*KO\S!*]\[HI.J=>5F'. )-JW)G3O-HJ5%A<OIRX*[S\+Q5+[9[JG]
MYG4&P !8S<CXQSJAA(V3KJ"$*^W%.H*'H'*$Z@XF4""$YECJ92)W[+D5^B7H
MB2W4Z=5LZ,V8ZY2'=:C>J7#_9#_6M*2\K>[6:!&K&6>O;\HU2FXN4H)[LRAM
MW\^=!(J?E)_3C1<&1F@EP\^YCHYXI<#!Q1?R0[T7:1^^#P@(7;R8?^*GOYE1
MEJUF\;:]";NRUY^TW)J,SOF?ZE[0G9,6-"&EX)!1N#;=L)J-WL7.Q-62FI0^
MN@&X<7"X![ERV?IX/=TP+("60(!NGWV\[<%O"7NLE%U(?48[PF]I<(Y#MO#A
M_\F;@DI^_Z+AMXC!,O?EQ5G[>GM-(C?G<I248')Y9*6@GX+^CC<U_\XQ#/:K
M'^Y8R_(3B_"MH!07Q1/N<3V3UO?+AH-0DF%H;ZMRUD%QK_FYG(Z*@8V2-(G+
MG78?@JI<.4\L5TR0S/3&LR551,<KM/L-[7;=%")J?@Q^V#.I?)?WO$ZDI*XN
MZQ:_2$E]4]8M 1=^D>+'Q3/EDHE'UXX\^\A5\YYV5E<0A#7OO&  S:-0"_DT
MT+9#:'N< 9"U&4"C_9RN2O\BQ;KG;2C.8+5B=+M]9BN@J':O:R&%XCK:J7+-
M>6)J()H!/'+_-EY7F^IQ8^VNN_%X\?+IS K)[Q]JK.Y?C?X0;^!PT>0THN?$
MT85CM>>-@IO75?6#Z[59NU7-3_*KOM$[K_'[2&UJ]$,1=BN.7/L1&+D2H;):
MS@ 60AF 3Q%=("".%@*EGF  ZS;8R<^OZ)&WF(O+@E!;H.,INWMO8*"#]FI'
M1R\-4],&\PC(C3U7]E3QI.P+^>%"X8=Y5E!Y]=R[W8.G;CQ1S[AW]?T?+(9R
MJ%L-"M)W%:<E;X[=&?B2[L!RQ^Z%<-+@V88G Z/^(9YWK#AYHYXRH<N)@'2Q
M8 "'L0>V44Y4HU<W1I +U=#ZOBXOA!EQT"*^0X66@T!6N\+-E7S6O+2:'S=4
MSO.9BI>'H"4X-57NKM\'!907'Q5?,Q(]]_DBS8+#@K7G4^X&5TREHN)/71[B
M$Y4:R@WC_EOG$$I9(Q]J7YAPI-JK5-_RFKR.&T"VII0/V.9$FX5-9W-]:[75
MD;IF-%%RRM\S>_$^+4NNP]G0W?6^K$UYN*7)<T^V=4F,9(FXS:SN6]7?X3^5
M]L]!6V)Y:Z(O'5GK=Y"P??*[,>_9"MV%U^P2M#_U3ISAD2\V/<:C>#6)AU<]
M1;XW\>'90E;;W_F!(H$M"ZK\/.?^"A(\S0!FROYK"1#8_2\9# #?[MH,^S$R
M<7F*TA39EI^V_RQ?VS=Z+&"G=7GY(%773M?71=O\JM7T_2\:3D:2=7UW%17I
M0Z?JXQT6G\SW_W3/\KCCX/$'[]6J@0_Z)UVX\C+?BBA55547RP_<;FYHCC:T
MO_FC6M)2HN[MP[621$^61$463#&68 ?"IJP9P/L-^H2S47>>Q'L&<%R'E3B?
MJ%6:3&'K;M+E^;@1TDK57C@M9$=I3MW>J.UV51+K<N7Y6/4C)(T'3+!^T>=1
M_'W_/J_SO.O0<9Y'[6^R>_84^5ZADY*2WF9/N!>:3(U6ABLH\3T8Q;O5L.&+
M]VS>F/7/S#OG5[\M\329&70)7_FRK=/49L&&_'/B-0/XI ?=<F[<-'H$O;LQ
M[=Z+/=[(_=B>+DXKB!*S\*,D63P4->K:2(:P(SP7+%+S5<&NMA-YQ*L(S@5\
M7$Y^_IP,Y41Y8-'*O;F]G:9!M(/CK$_V?O4/%-I;*W,1X[" FA7:T1^/T@;Q
M"WF8)(1M <(4-".\B^B94X[IGE$N\B"LGUWJC!(E<R?1SX"65+U3E[3,-E)T
M3X$1Q#Y<M7ZOUNF\#PS@EKC*:.'8CT:%V(XDO**GH$<(^5.5NGK23N.]ED0#
M+=6Z;UU:[4.]#>O"HY7F53-O4S4[6] :5\(76O35<,0W+]KJW\MK(.X(ADC6
M6CU8[#7,EO^&ZPD>KI9_[EU*K+"-+1+1-1Z %))>XUVW[.P2*J7?%GEK?7Z@
M5?-2'(-V6+%<GOF&TLVH^M07X9_-[ENQ''K&__ZZ(>M3@S#WH/) [WMU>EJ2
MM6VICM0EOXL1B,FE5?8O+G>W]0SXK[/\7[U=?2E\W>'8A*)1)Y-\6:[Q[%O!
M4NVA8EF2#U\?^OW!4Y?ZYC*=+8%E6Q)4B &,?X=MCUUG ",/)E:_VGC;#Y%M
M?*WC'*W++<WSKI9?,;Y>+5DB='MMU'=(YB.Y)>O=W8O&3S )E5KJY5T9<8Y!
M@;E.W9;)@>EO[5-RHLR*GC#G[1F1 >PQ@":FU(_$,  ^(ZIB&O-&>%HSG7,=
M">80RM;Z'I:E2=3^)F\D*B+Y[!/!2H-D%W8Z\0\#SUO\O%#S,-WK&0'*G9*-
M?B/1QB%^K9+90Q(_I?*7+ QRW&?#)6L%Q**,)4.AY#H=& . [LR#*HT,@.CU
M+V[M&N$9X5$V@XM$PVZLV%UB&7KW(R_,#^FID?HA2%BY6BIGSO+4HZ+@4RF\
M!K?OGG^J^+$.45 \Z1+MO9)3)*;^):*3]C9/QC/'?<Q1C2+ 9^8U9M?F,[R\
M[F>^1!<T2F8 2_19IMS8P5+-$+-$9.QDE (-31>-FFA+>ZR>V!Y!KG_O*@%&
MO/::G&R[!0]:-:7H^\A<;Q\G1H2V9^VHCR^9PJ2]"LW*AD^E<#N4<-QX^#H]
MG&5J:NM4QJ<@W]%!_O,F+P;V;.0\ME6G73W323[72TQ4>)XO"7O$#-T3<"98
MZES4YA30Y^$OD+.V2W7T_ZE)$<ER3TF5O17XJ?T/+^(YL$VUW+4X4\=.%-V
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MJ><GJ6X$A9,(,=K;2)+(QI8%^^H,U;3\\M3,UOIYL]DL[*EV;J+%[!D^&Z3
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M9ZC#HFG%<Q;/,%H9WXN6PI]F!D'ZP0N8Q /-K#BV(C:PST 9$"?6$T_=3+(
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MF0E_A3]8';F=ZV/=6)\=$+VJFHG+S)!V,Q-">>YK@RYLWC,,+XA -V8U,$.
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MU'X%\@26%C2>_(&[!@A&,3&R4?*?$8FM>L5KQ <>3;$[BA6K8G4#_((A_I@
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MV3TLLDX IL>2DN 'EJ"T]E.#EI*5G ],4XA"0=1]V+3U5(;&XN]2*F8K.LK
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MVWX6M5&BP8F@;2^#%K/.<T<.0IZG=NY<V#LHK#XY(J]T)" F+@^1%V01RV)
MDP!G@Q<RC?7G7'R+WWQ!>.])7A" 0K-@H#NEX&TLYSUXW\#"E9-AM -(MAM:
M2]J/4V2D5M^G%\,ET.#1)+M'X+SY )VYGD9X XPN3U-Z442AO$;Z5V'[_E7+
MD#:'X4MRROV:;N=7S#*<]7#+KO!3X>N[.7&E0:["0C_!;W#A*HZP!<0,\/+H
M+?=44*FWM(0=-@;?>8Y!;G8_%3';=*3J!3:ZA0L36BQER^3XJ*E:[HG9=UOG
MI4I,\7R=:I;3)4W25Y,,2\W5W[K*(R954^8.#F8YO0X5,XD:8CS>=-4V]W5[
M'X5@J7/ZRB[LBN?^F.5.\ZUZ!F*?D3A.'U!EK+10^9I$L*86#&$*<C?:] *#
M$*[)VV0)I]Q#9!JVS*8C1_PU-'P7Z.E3(8\T:L[6K&B[AMKD>&?I,\;753DI
MX/XYBBMP@^%OSO#=9.(_,/<$]>&<F7+3%YN8TS&ID[@+XY:.%!=R_)K&OGDC
MY<&ODU_2LSX4>V_4)?Q:KOY2*QA8J,(Y9ZSK<7LY:%+E9'*NL)=E=8BT?^KJ
MQJ!PJD[$!_H"20*3?,@8:Q( I7G[&]WV)H'F.4M*W9HEKY9TF_QC5S(L=<VY
M,&D70C,4(!Z_C13#D9R71H=FUQ?O,.96%@:%Z<6JP>^!<W1!US84OXOJ?=1!
MXWUF#&KKO3^D8D!][U-?-N(.007-O. KV["?HT8C1AOM9MRLII,/8EU;MOP2
MZ'#9*^@THY.#8SHATOF/X7_79O491ZTO;\W]<:KB'!4H;L[U7K?$9,]V$PJ0
M7AX\W[+#3G!*16=I!3:#*<?/<6'!6NNAB)>DZ-\C&/7'*M=4!\WL2QV*7%52
ME+28RHN*X+ =Y+\M\,S[;:RJI\AO\"#ADZHC%++IA-E#8O.[MHA3A)101 MR
MD\>'"UL707+D'S5>)=AM):.2O+BP9;TOA(4C4/37*?TQ.,6%'3U1"393P:P2
M-5$;]W-+D?^/.[;_Y;9L4P) A$J6D*$\Z<&%92?@)E'YMPGLV"+"#U\"Y^C#
M30E9PJ<I(N<!].UJ'<U8U'$ +HE%+9XI9E_]WK23C1Q 0*X %ZCC;K71V:BH
MU%']P2JJ$.!ORU1K+\YW-7[[M6S>!OEF5J_]@Y?:U%.:*^>N0*80M<VQ[D1Z
M8^FWK-K]9IM:C*3U;Q6,H7;DHWO:,2Q=C-PA8(UU$=]+.(#?#0[4DJN$(_!R
M.!5.-BC>S("O^U4"/T.RL?-0M^(4@FFDX8.N28)Q&B)L0^!A+E(HKA1[;:OK
M?$5YSY^;4=-(#F4H2)"W3<]^-)P>)F+&E(LLV.O A1D/!<U;.IHWBJ^TA?BI
MK[)F\JK?LPS[][N=FVIMEWEQ).MT16MB4W ^>P<@FWMNK#@,08-3  D:.8[$
M)HSQ95!2=71&]S,'"_/=9J6)\4&&5HM*_:4XLT*TQ%"Z,5@R%.@VBCZ3>9IN
M=L(S:B_[EXF$B &R)MOMO-$WE5.O/(W,VCK_2)BUB]D]:K6+3RZ5-E<I%:?J
MY$>UT="T&]&DR!1G\V"%;CZ6^@T5*\T!5_.UL 1[Z2K=9Y=][B"?D>JR-[-S
M",W7V+QT9!1YG]%1P'/=@Y,=W UX"TLI11-N+O*/M*3/$A+OJ; 1S-K6KM]>
MS?=2R!%^W[+I@JJ4K!V#FHO(%CWQEW0+ 92XCY%<+[P]W+QQ &?\-DR)=1B'
M 9*8J/&DQ0T:40KC\GLC B^""P",<R <G([!Z;\%[K<:P1AIK1H_.VA#;8+(
MYKHO]]PS/<(""'E <NMPTK \4W2KK#*W\WKO1'_9D9KX(;+20C5+LXV6X<]#
M88C0C,D1MPSN&2G/XJ5K&'XIF&QOXD'CR?8W4#+MCBXI?1.+$ 32%H?2:I5L
MON_)./*,"[/^I$K 5FZX'P3L&=T?C8XR-^+8!\8T!+ 6;0BQX SA SA+IM##
MG.9\GU&CH=52PZ $#6>FVZ_#1J1"]+"Y:>Z/WU?^/!NQBI4Y;CYR0=1[UKK]
M_CU[58?X[+W]<3:!L;C5D^6#$@&O4NXYQ=RIUY)^-V%C57JV7;%F3U#N/G6Y
M7#[S4MT5*_/BV_GN#1]$,Z8>I? _3[8F:UVTTCHTRY*Z\-GH#,Y[T$"*B: A
M6U#"HU@,)82ZOT&,64E7+!XG2^76 QA*EAQP+@?K(EKQU+^:)(3.6[G"-$W"
MZ:[')5QPZ_.]I2FKXQ"JOGBL_M%6WS3Q!V4]'Z P3Z_0NBF$I"VKYV11 QM&
M!GTHWN!<V!OL1:QVGPG3_V-W(H)1@//(N8+6SE)D)L8$Y&'6I3<B#,Z]QC1)
M,[4_T#)& +;IGO!2G^%S?7YV?PA2.&V&3JL4A'[C&H+HK,,9% GIJKIS_;Y7
MZR-]<<:YEF^P&7^3JSXD8@Q=*7CEGGS?,ZU9<OV+?U8S;PZH14X6=Z'1)S1Z
MFF2Q2I0F^8RV>TK10;_/N/CS>X.[*U([1V4LU 2:]<0&VM_D8RTH>FXEMV='
M91E;<XYV/FEZ?LF^OCQ_7E_[4'=0QM6XME<S0&#_G%[#=QQSDER7O:A@FV%3
MDV#<_KRT+MQ_O.*;_;MNP87L<RH-[_ #.9.+MA-$,MZ+3W$NL/J&@F2;OWPU
M!)U5XW#XU@_R? EJZQ1FH>T?NX^T!W!AI7%@71L$:N)-7]S#9Q I.&$9@H@Z
M%[9'%2(4;_$IM(WF="XL"2(".==X(#LT9,^C_V$^J' 6 D/>U-(8]@(_\;9K
M<!R;CI!>D<=>X"#BK$.XF<0Z%N($O2UK4IVA#B^!EA;K+[FPBAW,."[,?NDQ
M9AJ"284(F^W-*/]P4@^G7&C3H>P0+;@3E6AYYXJIW2,A*3->7@-F8C5+B-]<
M#C8=&%*%"Z"9Z?M[ QZM%7>;T@L:V4F)K<;=B;<95M]P(B_;="H"Z8<.V>'-
M/NL,#I4/Y_]";3AN\@>'09EGKW $8H;7?Q:L6WH]1NCJR(4S'@ 7P >I7-C&
MUA(7]DRUG0N[LLR%;?&TAVP_ITE>86P2UP3.<&&OO_""5Z#LDCVYI3HG#/R%
M@U+,7Q8$%@<Z[[,HH64737AKIRL71ITG@Q>S.7>ZN+ 9"2DN[#EB\RH7UG^B
M&PP_"=^\PX5U)J7-D H0M!V,:,X.2%HNK5$AM6OS3^?X_+DP0AD7MGDT::U;
M ZKVBA<(65UN)A3H$CE[KB*6H09+@6OTH*S_>YW@?OA>PO>#5) +@_3SLC%\
M/@L%^?B^FUW+A4V&0TA1B=C:]Y$P";6UBA&*!)'(L1SJ<CQYN!Z^*LQ( _/!
MG?!I=BS'F@N+X&V!K^Z"RI&'".RGJ"P$PZ%1YE(/87LV7S5/4QI:]M5I@-!R
MQNR0K_R>-%#<])'UA]/U3^X>+=NQ*_&E$L*5-G2 =@8ATG"BI>=-3+ZMNQ*6
M8&.>7S%1;:3V^57:!QW5JM7>(=U*(;'V22F- ^.J])/5Z(ZHRCD_S;!:P[G)
ME''Q#[/MVE;J6_F^94'4/82)1-Q1*&Q<&2PNS$9-?O,NZ2))&] T92MW1UQ)
MVE0@"]^'6CDWQS'G^KVD+X[94 1_&M'APLJ;?+FPXBO?@73M=5$MU,?L 4)W
MT?D>LZ=SB%,FI@7LMMOIOT-0]\1C+R79;,:>-C2=.BXV%+Q!6OD_/Y&%/GF#
M^3?JO;!]PO?>O>!0;RA\6;2O/FF3_:B\E0NKOT98@!_@PO)496C26X,2]N!*
M]!QYYFCTRW7!?Z?@W?$I&2W#<V\KR_OR=]A8G#DDM+/@!/+=[B'Z#[53+[17
M42X4GU541_; 3SCYIO38J<\^H\+BSUQJP%+4WRDC>+,SDRXJA(K?A.Y<*K@3
MZMOV&98:E;T%Q<"86@<7)D,:,2S5V&190",<(E:3T2L;Y<5<F%$1]'T1F5WR
M*):X4$M8F87B^$$MG.V7]%],K5>1IQ<UV%+;4YQX*_ZM'.H_RE5R8<PZ9*5;
M,$MMT!#_%0'5FCW<RX41J\B,&PC02>.&(QAFO_TX 6'31E ,\=.//-T+C;<=
M$$D:#PI+G<__J;XRN^X,8<%ON<$T-B>7"PM7AH+XX[H]87H Q1:#^%_*?AL[
M3NH\& 9A%4.< .J8K6/*R#?J.D@_\[?-W'=!K:RG@?N@?[IV_81J(]H3&/8H
M\/+]I'_CBNROH8XMV(DD\X&_GYH=\#7CCY''?H9??W"=U_[8]0-/VXWOD<KE
M#4#GLQS5Y7V;^:^FU#3[6KW[+!&_>W[F]6UJXZD4Y8ZC79>3X[;JZYZA2:.#
MOS73-W/41*\'=1L]?RD;>&H^?5F]GM1(>/GG=P@42XD?)->^JIM>6IDU_D=X
M"931C*5DSW3G*II>B;\W%5<VOX2:DG!K>YLL7V9B>,?BZ=SQNC]-:Z!'\*_C
MV?)YH:O9\OTVP;_#YMDM\^]MC$7=0J2FR2+-1F)IL.UI!@^(F[Z+*%U?_S\(
M#H-*0WGM%]Z]TW#O5\56D/Z/.6:JLQ5X^5 K,9K#0:W^8JM:_;+9D:R35QJ*
M7JU;-_XAA54973"DH19+;@40W+%X%]&9^XCB(C(EQ?3KE[GF^>[JJIHMHM1_
MFC<9!,<AJX*@V+K?OTUBNT>=KR+/N,'9*FE<F+(!"HB&Q*<F ;BXO;Q0%X8
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M*&IC?/11DS&GENQ-E 6[X+#@I7AP!V"CTRZS).@S_-=0@ZY<87#VN1RLU9W
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M205C'UL<;@=KN6FP(YU:-"!G Y;'WW[+N5)WL.U*QKQX4J.2,73=?K%--C.
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MT8+#M8."BX_6O][0=C"T.^QMW+T-+9LT.8KS7@@C\N>(NJFM^>F 'A/D^S#
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M["G'\/%:SI8(TZR]0"00AR.#IS)8GI#^&NS:Z;=>'<1)B(]<^5%9*817'/8
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M@G:1&/A=).H[,XW 5&]$Y)(^1J*DU&B7HK\/^(:@< ZG"--.*K7Q(0UV XX
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M!T._Z=, 7\")$[D8<C#U/KFT'/_&BX8(@JKGT4!WBUM&5,[CY(%MNX0W3RU
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M)F[?9OC[!)F(]MI[[\,E2,/DJW<%F"K>^S6"*/E /OE0_,Z']N?%H3&,*]J
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MM9NQ4N%XS6AI+G@W\E>:TOLE3IZ2,[W^$56%OTR%R?4B(A*?$/)? AJ=L&8
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M4*=J,C1H5S))NZ_ET%KF'@1^$-GF%@O^5/G&I&>9_M[C=5'CX .M\R6VQ"7
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M40)6AY6.'B!>7X7HA1DX4A?H*H$+*+'U?AZ]2 RYG?^ZU0,B?.66$)AP=EU
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M4"L8Q0*1<I=4N_V<]6'<-VF>>4GP;'GHO!@Z4],I1:DLU$5&,8:^S_V]QXC
M3G9TZGE"!(_F86SI=L[W>12SF&JYL2,AT(#JY-0)'>P1:$^C\ :UU=W&[.X\
M-B'\BHBN-XTS+DLD@2XR0S+:"*JM[+H\SVI.[):GY#HB6T@W>7YL]DF6<T?$
M9RR'W_0^)J%>6&0KO[6-PIU!@YC4-UZ)8%90%+XJ.,M,Q9$L2!2!5C(#1RCD
MK@GHC^6LR^(U!5-R -4%>M/HT_)=\ET0G6EH /)4YG>R&<3HF?\,:#-8.M80
M@2ANQ"UL,UH G2DR6H3*):.U]6QN57(2Z,1.\ KT&U6=- %>^*V567,*][ *
MJ4I^Z1XB5KX$M(B]^@H4>H#3MU<$IZF=3REZETRWXUQSR7)!=*;&;5$JEXPV
MX%QK>WZS)R+**GZHH?8,PK;E8W:RKAA"$S.'Q0E=<IOM#!N@8;EC+)N-$^(B
MCV?Z,^DNETOH$03+F0D/!.6B$''N^JRJX#8Y_[82 TIYZ$F@,U.T>0>2%$.T
M/$OC((*'_-E!G3X+C31?>[Y?N[M*LT=39RZ@VICE(H@I7;-%FXM?OFY#$-%O
M=\((BJ[G0M$09$+5M2]*'9%B2T,M:H-51%1<#T3)Y7/U[FH7&"N(1VMU:8EE
MKS"L!+7*&12!+!A/E+X"QC*AR5A;6C<9K>XA#I#/E&:3U:F#L'1RT8LROE&Q
M.HP=HK7*!L[/;+L-R3;IEVAY!U\ K;?-C@QYZ"(?8#\F_\NLRBV&2?:+]"?[
M?[U#9%-7"'OPMX/+I:.Z?[B<7],-@K""\7RY1V..&SA:[P"@ =4A=M@%C#T<
M;'-8<O#MD6@ CJXC7OHDL5GL/H!O_(O#S*U!>]7':'F/X1;@#!F"(_E;3*Z[
MXBY)UK#:_V,?]]OKSSTOM7J7L"3S2N=AX,,->QTM$=[D_01L7PLR. VP\JKB
MF7%G7N7.?-E!?]<:@0*:+FU]!>%B*PDJ+')UV,\Q^<HCMU*>T4E4F'^F?M8M
MGRH"/\/=(TK)\T_N@TNB]!!*0*U&8P_X617\_ !>6DL? D/3H:V#AB7L/3S7
MIU4&/P>>57W"PCZT4BP2Z]=GXKB"> U:'B507%QY5+[__=7I';;^WG+04,\R
MK$I"-Q#71Y2/E=.0AYB L(^? -%=/9%9Q5.E^NVNUQ16%$!6J9WU(\9%1#G"
M5&4W"XKK4R:"ETL]551,V =-B/(B4UL,G#3:A8*.M:.C":L57)H>L4KM$<V@
M>(#+-/*M'[!^+!0<QQW^_"8AAT8[^M8;PSQD#D\948]>*KEZ;3K:'NC2X6C&
M$-6.*R#L:W!]2&BRMBI+NWY/&*BX]G>*B +["6'1UUV@L%9;!BJU97V*FGK3
MWNXZ-NMGB8^)I@/%!.3Z> DAYO:!$A87]GD3([\SGT3%ZQ#TUD49"1QV 70:
M'NQ%2(^'H@N$ZZ/(P\GM*925&/9AY-+>8;S_FCY^JX#HLZ5'\ 9%JP7$FWHM
M\[#T&9924,(N>KJZ#=$SD!D4A.\!X/KT]>'C6MF4D9(^I;.'XJZ,M<<UP@D]
M7[186?LS=X8P1B]TRJ#UP]0!6E?\>K^RZS/3C8G;=XK-\IYP<S=%G>F#C>9
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M_0!L@P2X#Y:RD'%\:+IYWA,*91+51B+CWH3+FD6/A+5<I%P_E;(\YE-9M%>
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M]<J1Z* [GF.O&>V)RXTY=@JD,)KV@A-UB)Z ^![LJ*\CR_$KO2GDWP@>_DT
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M\$0=7O.HL_!?+$FEO<C$S+U^@I1LT%<"TZ$IUQ1E%1>MT&)34Y7$*%0RJ,\
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M0!-^#RX%7MP2=!(898$*2>)W?#H5:G?M6L#7I5R]6[KB5(IX&]].Z%KIVKE
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M[J"$KNY:>_U4N?CG1VTD)4M-A:1TU]ICEN7B9P_:2$J6F@I)Z:X%:IV5NT[
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M6>QX,O*H+/:.I<N,KI]4U=>,T;"V+_WHP2/I=%0 R[_Y+:'RXXD8N(R"[ 3
M@?/U.&4^T%_33%H\TD3&T-TLT(\;>XI" \Z:,HM[^/X\(E47Y$6E.;R<TMU[
M,#[:F!W&,M=27;O2*577%ZDL@KWAR?)&7(U*2][5YWF\D?$4%RPK*$^$>O_,
MTTW^GXQF53-[)7RT 0,F,AV9=+.>)8]Q5GZ)6R%J;&@TK@"C<M(GH>0#$^LK
MH]GVDB^$UL$$3WY.-KE2/LJ Z5D2[7Y35K<*JS"X4QBV<+$KF9 #>MT?B78=
MOB(;U4&IZ:I.E2]ZX[?SLN.):"C>Z.I$3GCQV.^Y8:^3M_T0,*[2'0H0'/-
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M&$WK.W1U<M\L&F/,DF@D/#EV'R27@!>)?8K0C32H[E$H$^6)#HDM,A$L+EY
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M2:=,S0=&9:KG:%:\I3Q3!:@>GK)TLWR"%%2A6MTL'NCG8+O*D<A',>@<9R[
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MA!Z2(*-:!W,X2K^E7#L*OLV,W5]UWO+/+"J-*KFX#O\DA/8VS:[H_.DB%;H
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MZA36F.8R[UTM RU05G8]J^YSE55,$,E]2F?L75%!H-;[/(^?DC2=XB9P1#=
MFLAI,#=7()"32<1G3WZ'#%M7P[;+ %8^FSMCRIO$M",FMR?<-X :.6WWQ,E6
MN&4Y^[H(>$KAW4.437FE#T)ZDEM@" 6FRV&SC9*"APOG*])>%!D4OMB[-T@.
M\$G%/D#6^WMJFIMJS,(\[C[IE<$S;L.V2-<4]QN.W42M38>8]M5OFT"_H:/6
MQV#KD8%%SV<NNMQLTWQ'Z1G-Z"J9YD/;AN,T34@6C(W%D:JD$'G$]V+2?L+Z
M-)>_P_H9M@GZ6/><-J?+J,B@^],-+7ACNTEN!@N.$]T,9HQ-GFDY V+I13/%
MZ>^#_J4S<!_T<.TY]X&H;W87?9GB!D"1FY[%%4/3:$SBU? 8]^C$P_UL"V.H
MBF]@S[,:5V4(KJCYO]SQQJ4I#S"<XDIWPW::A[X3[J:,&AEI+EHQ+"$$H]):
MS$[\>3QHC0W;-.Y,?<[;H0E:O\K*JJCM^1DAMT\/GE-\)??@;$E!$UD823MM
MVC>)XR(:N#\<N/=\3^GFZ\)H->DM<8CBI'?# ;J]&V'/*S?M/6!<,".7/\XN
M#RM?ZUXUZ>5OP'/2>P#'N7<C8 W1IKT;[(MHY):P<._Y]L4%+9+'"&HJ_*?H
M3.X83W&O.&-O:A#;S-<26S&5:IH[:/!R&[:7AG'W^7:5K,,O_GY+'VE6^^MM
M. JYZ5FG,#2-G@G^5P*KD2QENXN2/"75 WNA0S$QALZTKQ;;BAFV!XQ\>U:S
MU8*N88_=4MZ4,EM/\>:PX3A-$Y4%8X=W]BHO-MST0NYW!*+^(U[@OA1 IYXA
MY+"BAFV,/F8^6_ZHJ7MN1;]49PSR@$[V1W\I0*&BHY$^HJOR!'-"G5?#@#Q0
M-Q:.KYK47T,$JL!#QS (K)6M1LJSW;LZXP;QTZ]T]R].K@J.(^*6M(<FRU-D
MM4D8<,JO))3 !9I/OEX&U;,9PN!QU:.NSG_^.4]CGGVQV4;9CON_K[)%LF'7
MRWE>0"T'^!C#0"^F\Y%N[FGAO F._(S_F@#'(6SR/9__3'X3(_X9M%[9::2N
M-UL\GEW'>-$6#TP1@AH;32X1ND"?46,W8Q @&\>(C*GE&XQ_#1.@ +><07[;
M[*_4(-IUKVR[NK.=]M$9,1_R;!UT@1D1"//>,Z%C2M]EPQT66*@77)]TNTO,
M2OOHM]='&B?U!EJ;7N<5+=G%#[\?>,]:@7C6'VVX&):)F$)@#N&3R'Q%^#3D
MWO1_;;J(2+L4>QEP8H$\TN(^/THDWQAE(C9OQF62FV421)LYL5B^&5N,F6DZ
M]3W3W554]5 EV33?\[XUH&&T6(O1A*KAZ++PORIZI-'I-6PF>-RKZM/EV4S&
MU-\5=5D-7 B&Z?Y?03@BAI4 @XD<3?CP:3QV[,+0UH&%VO'5^9E,_H<6^3RC
M?X5"-4//!--\SV>" 0W#2OCNFS<O/K\D?. TUD"/&/1*[19*O=_7%F2PJQJ&
M$QA/V 3RV2R _U@1C+Z;;XJ<;6NP2C!]?99!5WF:@7L=[!4T*[EQ8LP&'0S8
M>^>=8?B9LT3A6)=PN+6V@41T4%/:]6.%WFG=,X)]XY2&.[;6J-X?X/+LZNYB
M-G ]VJ%X[UEN1<>PUK[]O^&)(09.1)ETDHVV;/K)'IQ%KQV.1R\2*Y  JL7
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M!=3SKW900Z.",L?_KI,MK%3??B97A/S:7EW1LB59BI)]6PG@%8%F 94HN*V
M'&I%89Q2 U?%GI-J"*]&OW-O83=X7ISZ-WU[HK1OF_(\^ EWJ%<'64*(>+JK
M9)^>L8$.)[Z-+YD:OX%1OY24X?DA86_5?"6:"TY!-7;&[^3A-_X49%<:0^C)
M#6Y$($<X=O 7@9]%8?Z/5Y:'[HWGTYD'K9 C'-*Z!<MXFX6UH#J@Y?NJ&H:>
M@Q[?N^E,"GUX,ZK[JC';3AUY>,0ZOXG*ZJ*FL-5JWRYL[-O>C9\($J8*C&PD
MB6M*2CYV0KYIBQ"[:\M$[&@;PUT1Q?26+FGR"*=N>4VK]JR>K=G_L=]H?Z\>
MHBHJJ,1CE%IUPD_ZU)1.A[9A>?(/$ T"^:\__?GMFS=_(0SPGB[#O@?_@3_H
M$^";A'V4\*7./CLY(^#IUYM>,_*T(CJ1]K'7Y_R.?716T,N$:4V%_/2\N-IL
MHZ2@<5B-9"2J(;64<2@[:"[.6\R@P0377XY;=V:=Y@B.'[&CSJ.BV$$%X0W4
M!/1<E C]N&<S)H*"L9ZC&$HB/O:P2U 8RZ1%@'M62!.IXS*A.CIXI.G@[=T
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M_2YKP*:%]G!FK+>KJ;EY; 778!Y/% .7NJN3.K=Z)('723V9S[.!:#B6W)9
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MEI_9^?PIHT4Y7]U$A<R@0\T:X@;D#:Q>OB*1!@+**>0<"*]0S<&$EJT;L;A
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M;,ET."TIK2<:7X\"KW(([Q80H.9>F]*'-96?1.*6A6)<>@,9YE6]ZB3:_WE
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MJ)@Q1HT(X A^T!L)PD730[_/Q 90OL2.AE"U1[8^9.51LZ5$GG;:^)#. )0
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M.,FD"\UNX6XGL1,NB5]S%Y5L;7A@;@VJ(:)DV14_"R?\QHFT6?C73/%T+S0
MHP_=#B%K#;3X8V]Q(YD>D[38Z9=':9KO>D(2M('3*$!Y@#G"80-U?E?S+=W6
M]^S9O:@H[3E>U%#"QTZ#SPCZ"*>-1/IVH1W:Y=%S7!COT'3;0.>VT2%AIRUH
M#;-;"M6E:<FTVD[! I$+,3ALLY#@R!-[]4)A2%'486*5J,;0;U ^Q[/29P1
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M>BZ$C@E# NH>+9[(?;9/1)C6"-?YACUE4U[6^"%/8UJ48DNY=460TXD^GP@
MDVF(8"01<XFZL\;[D0]%$[/:6.Q*_CGPPUMB@1\<'0I"1+K,XIA'O47I691]
M_@!5H><KN1$?(O8_"K&64;;[.2IGU5557B3EEBF9*?328CH6_9"P%<!&[VZ3
M\K-;THUNN6^_3P !PC'@W47D>0468>C9(-$@# \RJPC#A"A4R%U.!#*DP88
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M#5-1DV9Z,M.S4ZK1?M[(,QXFD*A@)&;OMP__<D<-QF/3AVRHM1-RM[,8+T
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M,5/<X8.U3Z23:I$<$>3?@A@YMZ[UY'I$SPL(E^"RFN7OBOP^WB-T0;S7I2O
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M3OFO/K:_)$+F>O*/]?/O!_@,7/1H6C?M_Z6QZ/%:ENCO=:\HD V?ZN4L9HI
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MXY^J?V#<MFS8&MI4D'08ZA8D8 O' EA#J WF! >:\FPY8!*=ITI8QV,JO6P
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M9)=T"_J3P[_>8W+V:QS8Z-=CN+))+C7(PHU/''#+*\ \6QX F045*(WG7S2
MJN(>7*+0#MQMNI?8_N90I  C_"MN?;Q8;4"F0#FM+W?[4#%T'&F(EP\!(CA.
M%B"'>2BLAY?1&A5[R![J28[C"YF:17881Y0DAM(ZI*/*OO&7.-BD7&5:?8C
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M+4D6L'SGH; >7D9KU/'>>)$,Z6(_1I2[,^]Q5!C2<%3 A<Y<QE\=B\"DJ:?
MW"46S=*U+3\J#*2^*;V>@WYU+ HC?)\!">9BOSP6)M$ 7C,6^R(LE\@F"FVZ
MMOP5(G!G(>^K%SOY">T%",YBPD "OVG7RF#B%-+UK%'(+BEUA(PLUT-.Z;@X
MCO*G3L[G$)%CWA*7/R1W;'OTN,TRT;@G=%L_29;1BG:-3Q)[:7QBA83AJR\I
M\Q&X!>7;99+(MQEK>LH)T&JL%0QAWY*#A9JW[$MFNW>#'?3'QP>\XLF!VZ%/
M $SF]CXB&Q'HJ>C=HZ@?MZ T(+BP(>P<ZB9 %*[/R8KVOT)18=G%VHHF 7JP
MPN@R9E>K<<J=T ;PYCHOT:L")X9'C;VI5:=FY<_#:;2A\!(<V@KG@0M6,8MP
MB@+NM;4-Z4D=TTS(#@7TZ,G0X[[LH<)<Y0?+=1Z)=>F;[_S8#H6$H\QS:5=1
MW)<IU+8/4#A5D/Z\9E K1D?0EK'0?:$W_R,?YU[8R[SWT0:$>#J#@S/F:QQ$
M"Q1LB&:_Q?Z*_K&P>5^B)[ MN"3R< :O((J@>_C]$TMM+*Q"&XM.(96346;;
M#.."V@V)IB0%BY&&U>%%%\"P%BXW>[7-ZU$AE]9FZ,J,1R"PW?0(Q/+8T'J-
M,"_/'\+(-S$(3X"UA BBK_UB?TKL&%;.\0//4S*0 F?$>M1;'10:>%*CD+9P
M_:8"V X[I9\)A(.;-JA]LF S+PVF5EP#K+"WB2B'B<N]L6F#O08-\N8>>1HS
M][C2]&QW)$&#,-2Z(4$*/Q,87>,<AM:>2QPTX*M<A'784BW8@@NPGPV7"5(^
M##0CR< )70"CAZVD*#3T?$Y6A1P^6/LD/$ZS7/E]0?XMB FTQQKUOJ+/I>1:
M!@IPXKT&14_9GG33,A4F3 (4>"NAQ4*\Y-X@3,"W"1=7\8:NM=%I^''M:ONE
MWG-.#?V>:$ '+O_4!9 >3_$>19=D>1\YV3XY ^V3BP3ZIA< #[Z01Y27V->\
M"%5T%L]Q,]/<7B,G]E)0Z9.A:QPLUBB=.'B!\5>JO!X"3$!/TFQA*'E5*&\$
M7$HIP1+JN-5I\*F^\"&G)+?1CK*N;WG[T*6#0"9V%%M!VLXCWB2/T<"="CE(
M@<T+?2I'DE"ZPL]ZW->BRJ2A>'"FZ@!I?,I)#O,:1_ST%ZH\%'OU96M>9@=/
MF_E1#*>;F@](=@$B6.=[O+'8\8D,N].U%:SR"5#(4?<E^]@;O-Z)EU/*YH)&
MY,.400@<)4-+IG&,LA'OUM!Q['YXB!OQ($9H]T'($=*2]P>BSUU_-5NF91Q_
M(A-,)+,[>.1:*R-)X5^?E:G)SLP1 O]JA0G,J"XQ443K,BA[,B;G$6';-?8(
MD"$M!8KVO92YI$L;-Q\KVVJ3JQOB8Q+KQ-JZD06?K&8! RY7S51O244ST3JD
M8M>#,YHTR!\($W0"!1]T%N6&;CQK;*_1AVZ]Q_X4^Q'YLY<,A26;HK#[N8,8
MCS9OTJQI6PS"CF64GA,5%I[X#MG)KN^D^G9(= ^(>!8?J:HI5F'L#;U'09($
MIH/9 [2FH=Q=9FT=\@.ZC0_6AL;-D4Y %'H5M&%55;AXUX:_8WA)714R;NQI
M;$[04_\//[22]H>T'\^%Y273[9_=:/V(/-IZZ,$*^JQ-*NRR+P)C7-8Z ='2
M(:*X\@6*GA'RRWB&M@N%  1W&'BYAVTTBA$$HM7(,?"42^>Q/\8UP0>YY//R
M0MP@LRJQ/L4-@</$(LRA#\E#+TFE91<X[8)K';O@/NW)A>8&]U9$I**G!]9Y
M?'V?[F(^N,/87Y.;_PGY*+ \^GK2V;B^2U>GLQ$&\J!5 #QXLZR#5=CJ7(0(
M(WAEE/5'I)9E+JD<'=H$V;EY$^&(0,<RFJ0L7QI:G)K@ #*'^.C7TJ:V":7#
MKZ.6>'*K@P&;MKW8+\@ZR>N7)+Q"&_L.[B%N*Y#RV6A:MOG%\F+RQSOLH\@*
M]H=W8?D/"J7[EX@<E$ 7T?QI=4BCLKW:&RS#?I++PW\5*[<_J@%7;4\<)YDD
M9'D7EO^5Z!2:$4CK@F@/R04=B[#96O[^)RN<1#=12)"[Q:'E4</>B6UTZ_X1
MN^2W]X]N^%69)7L%![H.1SM;]DL\?5U+3%QJA^*2IWTVU\C$]3;;(FHQ^ZM\
M3]![C V-EFA<;7EHJ[(5H %)>R>7L*W-=IR/P"?+M15>%@>%)**I*SQ^5(C%
M+80]LHYEA#TR+5.'FM&7UM25L=AY/E/PZ&I"P#-PAMYY-P2T$$3_B$$(813S
MB095/\:X5=ZL\-1:C_-0:_+BFF,E;H! KC+#ZJM\!?+3RC [%0'X<(<V3RC@
MOV :OH7UE$5%(G$_FC  X\46(#E3H,792=#BK$(+P^\M"I"<*]#B_"1H<5ZA
MA?I[!5E:?*M BV]/@A;?5FBA_O94EA;?*=#BNY.@Q7<56GP+1HOO%6CQ_4G0
MXOL*+;X#H\4/"K3XX21H\4.%%M^#T>)'!5K\>!*T^+%"BQ_ :/%1@18?3X(6
M'RNT^!&,%A_>JSA[[X_4  U**_M[[RL$^6BX+T 1%B7W^\.I4*3J@G\PW4&V
M!(V*&_[A[%1H4G/%=>10I6FBXHY_.#\5FE1=\@\Z>@A(TT3%+?_P[:G0I.J:
M?]#1%TJ:)BKN^8?O3H4F51?]@[J/KD 3%3?]P_>G0I.JJ_Y!W5=7H(F*N_[A
MAU.A2=5E_Z#NLRO01,5M__#CJ="DZKI_4/?=%6BBXKY_^'@J-*FZ\!_4?7B%
M+*&*%W]V*E[\6=6+_Z#!C9>GB8H??W8J?OQ9U8\_@_3CSY32Z:?BQY]5_?@S
M2#_^3,6//SL5/_ZLEEJ'].//5/SXLU/QX\^J?OP9I!]_IN+'GYV*'W]6]>//
M(/WX,Q4__NQ4_/BSJA]_!NG'GZGX\6>GXL>?5?WX,]-^_"<K1 1@)PXC.E^!
M5L=.-B@@1YI/+M'TBR"5.)<#[T4C0SA>5.6DA$O=GZDX_V>GXOR?59W_,TCG
M_US%^3\_%>?_O.K\GT$Z_^<JSO_YJ3C_YU7G_QS2^?]6A2;?G@I-OJW1!-+Y
M/U<)R)R?2D#FO!J0.8=T_L^5WCF<2D#FO!J0.8=T_L]5 C+GIQ*0.:^]>8!T
M_L]5 C+GIQ*0.:\&9,XAG?]SE8#,^:D$9,ZK 9ESR"3^N4I YOQ4 C+GU8#,
M.602_UREL.+\5 HKSJN%%>>F_?BTC]':M>8N 2 .5N0PE_@JW+J!&\5S<C \
MGPB22F3-48;+A)"64U8]&O#7ZE2@T+%$_G&P=Q0CN5X8#P'>TF%KV)\M9\\^
M(>#:W>:-QPH F^OKQ \1N"PJ-ZDI<Y  +08^'N$H0X_(0SN"DZL7>VWY*T1[
MV74V?9+K^=2XE4+SI_;U!-N%:%9-C; -H1E4-V"BV9322C4)ZCP?XW.0^TF0
M5WOHQL3!-QKZZ$C?1O?D>,[O<4C[W%WM*.B3)5%8CRC1B_[J 04N=HSV9A(
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M3/TG5HXNN#;\;<E-2RG4*7A-=+OR8X)^;\6KS=;#>X0ND(^6+BTV2L^Q[[@
MY6IKF+LIU-!TKRFNPZIK<N!+J@I&=1]=U2W$^;HDV_C(R?8[(I%:@+#%+=S
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M&(_IU^BXO)BE?6QH21T!.C4ULFYL\S5"D;[^X<UT:@I\09H1;? HO?N_S-B
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M-K+VA_9@6WF_@ZBL-XVRF4%:^A/LR:6/-Z[M>LCTA&'&_B,B$1.%P,6%USA
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MC9#!=E'J! 3"A--[13,0K/%)@203I!,GJASJ&IS3S(9@.&(O\+JY!:'P[7*
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ME><F^:]"G_(VNK9V3^I:"?P=)(L^'$B CL!^0G@56-LU;> WH;%DHW=<\^Y
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MPWFVHQGZ7KT\GKU/D8U$T2]?>J>9;QKX/]&O!]AGP3Q^LO._%0^"@[YO.-W
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MY$O"Q$ZV!RU$ G<$6P "]OQ$&3A1!ZVL .823M<6A10%;ABY=MB(=[.U&;P
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MJRM:0) IIZ@B3;28HOE[77T.#J5"A7#%8FU%DP#1_,QL.8_IB$,4I+^()D%
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MY&0(UHHIC?V-A>A'8[@>$?:DI[Y+!WD(48[Q^6E<;RS<:$R9"I$*D6TMC\)
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M<CYA-)]+:X=[:X.F:QKE3^YM=30W+@C&S&W'$\;RMZIIQ,8]3'?U:8$!N*5
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M4$L! A0#%     @ !'6O6I;"?_ZHZ0, Y50F !<              ( !
M &5A,#(T,3<V,RTR,&9?9W)U<&\N:'1M4$L! A0#%     @ !'6O6K!/7=8$
M!P  B"0  !L              ( !W>D# &5A,#(T,3<V,S Q97@Q,BTQ7V=R
M=7!O+FAT;5!+ 0(4 Q0    (  1UKUK!Y8%2#P<  *<D   ;
M  "  1KQ P!E83 R-#$W-C,P,65X,3(M,E]G<G5P;RYH=&U02P$"% ,4
M"  $=:]:H4+U[HL#   O#   &P              @ %B^ , 96$P,C0Q-S8S
M,#%E>#$S+3%?9W)U<&\N:'1M4$L! A0#%     @ !'6O6@\1L8)='P   ;(
M !H              ( !)OP# &5A,#(T,3<V,S Q97@R+3-?9W)U<&\N:'1M
M4$L! A0#%     @ !'6O6@SZ$O= !0  ED   !H              ( !NQL$
M &5A,#(T,3<V,S Q97@X+3%?9W)U<&\N:'1M4$L! A0#%     @ !'6O6F@C
MTB'0(   ]/(  !L              ( !,R$$ &5A,#(T,3<V,S Q97@Y-RTQ
M7V=R=7!O+FAT;5!+ 0(4 Q0    (  1UKUK-( Q;51L! ,\M 0 -
M      "  3Q"! !I;6%G95\P,#$N:G!G4$L! A0#%     @ !'6O6G'UZ_U3
M*0  H1 " !,              ( !O%T% '-I;65C8BTR,#(T,3(S,2YX<V10
M2P$"% ,4    "  $=:]:123N8SD6  "6(P$ %P              @ % AP4
M<VEM96-B+3(P,C0Q,C,Q7V-A;"YX;6Q02P$"% ,4    "  $=:]:+[!YT*-J
M  !5V@8 %P              @ &NG04 <VEM96-B+3(P,C0Q,C,Q7V1E9BYX
M;6Q02P$"% ,4    "  $=:]:=R/'FVX& 0#(SPP %P              @ &&
M" 8 <VEM96-B+3(P,C0Q,C,Q7VQA8BYX;6Q02P$"% ,4    "  $=:]:=1H7
M^H=M   >0@< %P              @ $I#P< <VEM96-B+3(P,C0Q,C,Q7W!R
;92YX;6Q02P4&      T #0") P  Y7P'

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>133
<FILENAME>ea0241763-20f_grupo_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/2024"
  xmlns:cyd="http://xbrl.sec.gov/cyd/2024"
  xmlns:dei="http://xbrl.sec.gov/dei/2024"
  xmlns:ecd="http://xbrl.sec.gov/ecd/2024"
  xmlns:ifrs-full="https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:simecb="http://www.gsimec.com.mx/20241231"
  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-20241231.xsd" xlink:type="simple"/>
    <context id="c0">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c2">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">simecb:AmericanDepositarySharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c3">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">simecb:SeriesBCommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c4">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c5">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c6">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c7">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c8">
        <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="c9">
        <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="c10">
        <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="c11">
        <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="c12">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:AccumulatedOtherComprehensiveIncomelossNetMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c13">
        <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="c14">
        <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="c15">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c16">
        <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>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c17">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:TotalControllingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</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:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c19">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:AccumulatedOtherComprehensiveIncomelossNetMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c20">
        <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>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c21">
        <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>2022-12-31</instant>
        </period>
    </context>
    <context id="c22">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AdditionalPaidinCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c23">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c24">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:RepurchaseOfOwnCapitalStockReserveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c25">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:AccumulatedOtherComprehensiveIncomelossNetMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c26">
        <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>2022-12-31</instant>
        </period>
    </context>
    <context id="c27">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c28">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c29">
        <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>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:TotalControllingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c32">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:AccumulatedOtherComprehensiveIncomelossNetMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c33">
        <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>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c34">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c35">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AdditionalPaidinCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c36">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c37">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:RepurchaseOfOwnCapitalStockReserveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c38">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:AccumulatedOtherComprehensiveIncomelossNetMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c39">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:TotalControllingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c40">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c41">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c42">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:TotalControllingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</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:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c44">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:AccumulatedOtherComprehensiveIncomelossNetMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c45">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c46">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c47">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AdditionalPaidinCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c48">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c49">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:RepurchaseOfOwnCapitalStockReserveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c50">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:AccumulatedOtherComprehensiveIncomelossNetMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c51">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c52">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c53">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</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:BottomOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c55">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c57">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c59">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c61">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries3Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c63">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries4Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c65">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries5Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c67">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries6Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c69">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries7Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c71">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries8Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c73">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries9Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c75">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries10Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c77">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries11Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c79">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries12Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c81">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries13Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c83">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries14Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c85">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries15Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c87">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries16Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c89">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries17Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c91">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries18Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c93">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries19Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c95">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries20Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c97">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries21Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c99">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries22Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c101">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries23Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c103">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries24Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c105">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries25Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c107">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries26Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c109">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries27Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c110">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:GasesIndustrialesDeAmericaSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c111">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:GasesIndustrialesDeAmericaSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c113">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries29Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c115">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries30Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c117">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries31Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c119">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries41Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c121">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries32Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c123">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries33Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c125">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries34Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c127">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries35Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c129">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries36Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c131">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries37Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c133">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries38Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c135">
        <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>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c136">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:NonadjustingEventsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-05-12</instant>
        </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:BottomOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</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:BuildingsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</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:BottomOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</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:MachineryMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c141">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c142">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:FixturesAndFittingsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c143">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:FixturesAndFittingsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c144">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:PastDueStatusAxis">ifrs-full:LaterThanOneMonthAndNotLaterThanTwoMonthsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c145">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:PastDueStatusAxis">ifrs-full:LaterThanOneMonthAndNotLaterThanTwoMonthsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c146">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:PastDueStatusAxis">ifrs-full:LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c147">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:PastDueStatusAxis">ifrs-full:LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c148">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:PastDueStatusAxis">ifrs-full:LaterThanThreeMonthsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c149">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:PastDueStatusAxis">ifrs-full:LaterThanThreeMonthsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c150">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis">ifrs-full:ShorttermBorrowingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c151">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis">ifrs-full:LongtermBorrowingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c152">
        <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>2022-12-31</instant>
        </period>
    </context>
    <context id="c153">
        <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>2022-12-31</instant>
        </period>
    </context>
    <context id="c154">
        <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>2022-12-31</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:VehiclesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</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">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</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:ConstructionInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</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>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</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">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </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:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </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:VehiclesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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:ConstructionInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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">ifrs-full:LandAndBuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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>2023-12-31</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>2023-12-31</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>2023-12-31</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>2023-12-31</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>2023-12-31</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>2023-12-31</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>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </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:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</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:LandAndBuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</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:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</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">ifrs-full:VehiclesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</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">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</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:ConstructionInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </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>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </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:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</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:LandAndBuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</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">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</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:VehiclesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</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:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</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:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ConstructionInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</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:GrossCarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</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">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</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:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </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:VehiclesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </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">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </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>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </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>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </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>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </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>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </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>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </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>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</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:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </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:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </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">ifrs-full:VehiclesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </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">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</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>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</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:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </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">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c204">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c205">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c206">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c207">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c208">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c209">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c210">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c211">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</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:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-01-01</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:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-01-01</instant>
        </period>
    </context>
    <context id="c214">
        <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>2023-01-01</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:VehiclesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-01-01</instant>
        </period>
    </context>
    <context id="c216">
        <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>2023-01-01</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:ConstructionInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-01-01</instant>
        </period>
    </context>
    <context id="c218">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <instant>2023-01-01</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:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c220">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</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:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c222">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c223">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c224">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c225">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c226">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c227">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c228">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c229">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c230">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c231">
        <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="c232">
        <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="c233">
        <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:RepublicTradeMarkMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c234">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:RepublicTradeMarkMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c235">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c236">
        <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c237">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:AccumulatedAmortizationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c238">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c239">
        <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:RepublicMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c240">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:AccumulatedAmortizationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:RepublicMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c241">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:RepublicMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c242">
        <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c243">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:AccumulatedAmortizationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c244">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c245">
        <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:San42TrademarkMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c246">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:San42TrademarkMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </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>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c248">
        <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </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>2024-12-31</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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c251">
        <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:GrupoSanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c252">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:AccumulatedAmortizationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:GrupoSanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c253">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:GrupoSanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c254">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:TotalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</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>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:TotalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c256">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c257">
        <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:OtherAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c258">
        <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>2024-12-31</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>2024-12-31</instant>
        </period>
    </context>
    <context id="c260">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:RepublicTradeMarkMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c261">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c262">
        <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>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c263">
        <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c264">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:AccumulatedAmortizationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c265">
        <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>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c266">
        <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:RepublicMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c267">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:AccumulatedAmortizationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:RepublicMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c268">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c269">
        <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c270">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:AccumulatedAmortizationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c271">
        <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>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c272">
        <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:San42TrademarkMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c273">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c274">
        <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>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c275">
        <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c276">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c277">
        <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>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c278">
        <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c279">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:AccumulatedAmortizationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c280">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c281">
        <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:TotalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c282">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:AccumulatedAmortizationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:TotalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c283">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c284">
        <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:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:OtherAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c285">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:AccumulatedAmortizationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:OtherAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c286">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c287">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c288">
        <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="c289">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c290">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c291">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c292">
        <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>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c293">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c294">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c295">
        <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>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c296">
        <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>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c297">
        <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>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c298">
        <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>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c299">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c300">
        <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>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c301">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CharacteristicsOfDefinedBenefitPlansAxis">simecb:ProfitSharingAndIncentiveCompensationPlansMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:FundingArrangementsOfDefinedBenefitPlansAxis">simecb:ThreePercentageOfEBITDAMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c302">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CharacteristicsOfDefinedBenefitPlansAxis">simecb:ProfitSharingAndIncentiveCompensationPlansMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:FundingArrangementsOfDefinedBenefitPlansAxis">simecb:ThreePercentageOfEBITDAMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c303">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CharacteristicsOfDefinedBenefitPlansAxis">simecb:ProfitSharingAndIncentiveCompensationPlansMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:FundingArrangementsOfDefinedBenefitPlansAxis">simecb:FourPercentageOfEBITDAMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c304">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CharacteristicsOfDefinedBenefitPlansAxis">simecb:ProfitSharingAndIncentiveCompensationPlansMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:FundingArrangementsOfDefinedBenefitPlansAxis">simecb:FourPercentageOfEBITDAMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c305">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CharacteristicsOfDefinedBenefitPlansAxis">simecb:ProfitSharingAndIncentiveCompensationPlansMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:FundingArrangementsOfDefinedBenefitPlansAxis">simecb:FivePercentageOfEBITDAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c306">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CharacteristicsOfDefinedBenefitPlansAxis">simecb:ProfitSharingAndIncentiveCompensationPlansMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c307">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CharacteristicsOfDefinedBenefitPlansAxis">simecb:ProfitSharingAndIncentiveCompensationPlansMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c308">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:RetirementBenefitsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:NetDefinedBenefitLiabilityAssetAxis">simecb:EmployeeBenefitsLiabilityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c309">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:TerminationBenefitsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:NetDefinedBenefitLiabilityAssetAxis">simecb:EmployeeBenefitsLiabilityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c310">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:NetDefinedBenefitLiabilityAssetAxis">simecb:EmployeeBenefitsLiabilityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c311">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:NetDefinedBenefitLiabilityAssetAxis">simecb:EmployeeBenefitsLiabilityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c312">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:NetDefinedBenefitLiabilityAssetAxis">simecb:EmployeeBenefitsLiabilityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c313">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c314">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c315">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c316">
        <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>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c317">
        <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>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c318">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c319">
        <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>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c320">
        <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>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c321">
        <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>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c322">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c323">
        <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>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c324">
        <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>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c325">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c326">
        <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>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c327">
        <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>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c328">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c329">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c330">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c331">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c332">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c333">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c334">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c335">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateFiveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c336">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c337">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateSixMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c338">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c339">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateSevenMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c340">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c341">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateEightMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c342">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c343">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateNineMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c344">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateTenMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c345">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateTenMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c346">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c347">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c348">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c349">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c350">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c351">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c352">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c353">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c354">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c355">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c356">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c357">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c358">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis">simecb:ConversionTranslationAdjustmentOnForeignSubsidiariesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c359">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis">simecb:OtherEquityInstrumentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c360">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c361">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis">simecb:OtherEquityInstrumentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c362">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c363">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis">simecb:ConversionTranslationAdjustmentOnForeignSubsidiariesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c364">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis">simecb:ConversionTranslationAdjustmentOnForeignSubsidiariesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c365">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis">simecb:OtherEquityInstrumentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c366">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c367">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis">simecb:ConversionTranslationAdjustmentOnForeignSubsidiariesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c368">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c369">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis">simecb:ConversionTranslationAdjustmentOnForeignSubsidiariesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c370">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis">simecb:OtherEquityInstrumentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c371">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c372">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:SigosaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis">ifrs-full:LoanCommitmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c373">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:SigosaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c374">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:SigosaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c375">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:IndustriasCHSABDeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c376">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:IndustriasCHSABDeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c377">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CaLaminadoraVistaHermosaSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c378">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CaLaminadoraVistaHermosaSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c379">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraCompaaMexicanaDeTubosSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c380">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraCompaaMexicanaDeTubosSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c381">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CompaaManufactureraDeTubosSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c382">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CaTubosYPerfilesMonterreySADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c383">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CaTubosYPerfilesMonterreySADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c384">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c385">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c386">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c387">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c388">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c389">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c390">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c391">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c392">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c393">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c394">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c395">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c396">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c397">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:AcerosCHSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c398">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:AcerosCHSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c399">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraLaminadoraVistaHermosaSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c400">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c401">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c402">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c403">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c404">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c405">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c406">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:AcertamSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c407">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:AcertamSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c408">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:ServiciosEstructuralesSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c409">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:ServiciosEstructuralesSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c410">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:IndustrialMexicanaDeHerramientasSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c411">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c412">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c413">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c414">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c415">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c416">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c417">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c418">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c419">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c420">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c421">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c422">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c423">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CompaaIndustrialMexicanaSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c424">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CompaaIndustrialMexicanaSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c425">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c426">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c427">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c428">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c429">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c430">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c431">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c432">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c433">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c434">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraDePerfilesSigosaSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c435">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraDePerfilesSigosaSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c436">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c437">
        <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>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c438">
        <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>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c439">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c440">
        <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>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c441">
        <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>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c442">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c443">
        <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>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c444">
        <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>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c445">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:RefractoriesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c446">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:RefractoriesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c447">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:RefractoriesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c448">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OxygenMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c449">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OxygenMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c450">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OxygenMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c451">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:ElectrodesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c452">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:ElectrodesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c453">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:ElectrodesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c454">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:GasAndFuelsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c455">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:GasAndFuelsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c456">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:GasAndFuelsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c457">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:LaborMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c458">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:LaborMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c459">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:LaborMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c460">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OperationMaterialsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c461">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OperationMaterialsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c462">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OperationMaterialsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c463">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:DepreciationAndAmortizationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c464">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:DepreciationAndAmortizationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c465">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:DepreciationAndAmortizationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c466">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:MaintenancesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c467">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:MaintenancesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c468">
        <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>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c469">
        <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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c470">
        <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>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c471">
        <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>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c472">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:US</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c473">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:BR</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c474">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">ifrs-full:ReportableSegmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c475">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">simecb:EliminationsBetweenSegmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="c476">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:MX</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c477">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c478">
        <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>2024-12-31</instant>
        </period>
    </context>
    <context id="c479">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">simecb:EliminationsBetweenSegmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c480">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">ifrs-full:ReportableSegmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c481">
        <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>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c482">
        <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>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c483">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">ifrs-full:ReportableSegmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c484">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">simecb:EliminationsBetweenSegmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c485">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c486">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c487">
        <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>2023-12-31</instant>
        </period>
    </context>
    <context id="c488">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">simecb:EliminationsBetweenSegmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c489">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">ifrs-full:ReportableSegmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="c490">
        <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>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c491">
        <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>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c492">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">ifrs-full:ReportableSegmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c493">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">simecb:EliminationsBetweenSegmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c494">
        <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>2022-12-31</instant>
        </period>
    </context>
    <context id="c495">
        <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>2022-12-31</instant>
        </period>
    </context>
    <context id="c496">
        <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>2022-12-31</instant>
        </period>
    </context>
    <context id="c497">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">simecb:EliminationsBetweenSegmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c498">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">ifrs-full:ReportableSegmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c499">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <instant>2004-07-26</instant>
        </period>
    </context>
    <context id="c500">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2015-09-12</startDate>
            <endDate>2015-09-12</endDate>
        </period>
    </context>
    <context id="c501">
        <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="c502">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2023-02-06</startDate>
            <endDate>2023-02-06</endDate>
        </period>
    </context>
    <context id="c503">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2023-01-04</startDate>
            <endDate>2023-01-04</endDate>
        </period>
    </context>
    <context id="c504">
        <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="c505">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2020-12-11</startDate>
            <endDate>2020-12-11</endDate>
        </period>
    </context>
    <context id="c506">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:RepublicSteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-12-11</startDate>
            <endDate>2020-12-11</endDate>
        </period>
    </context>
    <context id="c507">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2013-01-31</startDate>
            <endDate>2013-01-31</endDate>
        </period>
    </context>
    <context id="c508">
        <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>2021-01-31</startDate>
            <endDate>2021-01-31</endDate>
        </period>
    </context>
    <context id="c509">
        <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="c510">
        <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="c511">
        <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>2018-02-22</instant>
        </period>
    </context>
    <context id="c512">
        <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>2018-02-22</instant>
        </period>
    </context>
    <context id="c513">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2018-02-22</startDate>
            <endDate>2018-02-22</endDate>
        </period>
    </context>
    <context id="c514">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2020-12-20</startDate>
            <endDate>2020-12-20</endDate>
        </period>
    </context>
    <context id="c515">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <instant>2020-12-20</instant>
        </period>
    </context>
    <context id="c516">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:NewcommMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-06-30</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="c517">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:ENELTRADINGBRASILSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c518">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:NewcomMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c519">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:AMRICAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c520">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CESPAURENMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:ScenarioForecastsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c521">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CESPAURENMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:ScenarioForecastsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-12-31</instant>
        </period>
    </context>
    <context id="c522">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CESPAURENMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:ScenarioForecastsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2026-12-31</instant>
        </period>
    </context>
    <context id="c523">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:ENELTRADINGBRASILSAMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:ScenarioForecastsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c524">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:ENELTRADINGBRASILSAMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:ScenarioForecastsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-12-31</instant>
        </period>
    </context>
    <context id="c525">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:ENELTRADINGBRASILSAMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:ScenarioForecastsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2026-12-31</instant>
        </period>
    </context>
    <context id="c526">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:AESMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:ScenarioForecastsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c527">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:AESMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:ScenarioForecastsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-12-31</instant>
        </period>
    </context>
    <context id="c528">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:AESMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:ScenarioForecastsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2026-12-31</instant>
        </period>
    </context>
    <context id="c529">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:NewcomMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:ScenarioForecastsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c530">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:AMRICAMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:ScenarioForecastsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c531">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:SQUADRAMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:ScenarioForecastsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="c532">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:SQUADRAMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:ScenarioForecastsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-12-31</instant>
        </period>
    </context>
    <context id="c533">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2019-06-24</startDate>
            <endDate>2019-06-24</endDate>
        </period>
    </context>
    <context id="c534">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2020-02-25</startDate>
            <endDate>2020-02-25</endDate>
        </period>
    </context>
    <context id="c535">
        <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>2020-02-25</startDate>
            <endDate>2020-02-25</endDate>
        </period>
    </context>
    <context id="c536">
        <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>2020-02-25</startDate>
            <endDate>2020-02-25</endDate>
        </period>
    </context>
    <context id="c537">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2020-01-16</startDate>
            <endDate>2020-01-16</endDate>
        </period>
    </context>
    <context id="c538">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2021-09-01</startDate>
            <endDate>2021-09-30</endDate>
        </period>
    </context>
    <context id="c539">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2022-03-30</startDate>
            <endDate>2022-03-30</endDate>
        </period>
    </context>
    <context id="c540">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2024-11-21</startDate>
            <endDate>2024-11-21</endDate>
        </period>
    </context>
    <context id="c541">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2022-12-07</startDate>
            <endDate>2022-12-07</endDate>
        </period>
    </context>
    <context id="c542">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2023-08-09</startDate>
            <endDate>2023-08-09</endDate>
        </period>
    </context>
    <context id="c543">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2023-11-08</startDate>
            <endDate>2023-11-08</endDate>
        </period>
    </context>
    <context id="c544">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2024-05-10</startDate>
            <endDate>2024-05-10</endDate>
        </period>
    </context>
    <context id="c545">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2024-12-02</startDate>
            <endDate>2024-12-02</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="pure">
        <measure>pure</measure>
    </unit>
    <unit id="Tons">
        <measure>simecb:Tons</measure>
    </unit>
    <unit id="usd">
        <measure>iso4217:USD</measure>
    </unit>
    <unit id="usdPershares">
        <divide>
            <unitNumerator>
                <measure>iso4217:USD</measure>
            </unitNumerator>
            <unitDenominator>
                <measure>shares</measure>
            </unitDenominator>
        </divide>
    </unit>
    <unit id="zar">
        <measure>iso4217:ZAR</measure>
    </unit>
    <dei:DocumentType contextRef="c0" id="ixv-26700">20-F</dei:DocumentType>
    <dei:DocumentRegistrationStatement contextRef="c0" id="ixv-26701">false</dei:DocumentRegistrationStatement>
    <dei:DocumentAnnualReport contextRef="c0" id="ixv-26702">true</dei:DocumentAnnualReport>
    <dei:DocumentPeriodEndDate contextRef="c0" id="ixv-26703">2024-12-31</dei:DocumentPeriodEndDate>
    <dei:CurrentFiscalYearEndDate contextRef="c0" id="ixv-26704">--12-31</dei:CurrentFiscalYearEndDate>
    <dei:DocumentFiscalYearFocus contextRef="c0" id="ixv-26705">2024</dei:DocumentFiscalYearFocus>
    <dei:DocumentTransitionReport contextRef="c0" id="ixv-26706">false</dei:DocumentTransitionReport>
    <dei:DocumentShellCompanyReport contextRef="c0" id="ixv-26707">false</dei:DocumentShellCompanyReport>
    <dei:EntityFileNumber contextRef="c0" id="ixv-26708">1-11176</dei:EntityFileNumber>
    <dei:EntityRegistrantName contextRef="c0" id="ixv-79">GRUPO SIMEC, S.A.B. de C.V.</dei:EntityRegistrantName>
    <dei:EntityAddressAddressLine1 contextRef="c0" id="ixv-103">Calzada L&#xe1;zaro C&#xe1;rdenas 601 Colonia La Nogalera</dei:EntityAddressAddressLine1>
    <dei:EntityAddressAddressLine2 contextRef="c0" id="ixv-26709">Guadalajara</dei:EntityAddressAddressLine2>
    <dei:EntityAddressCityOrTown contextRef="c0" id="ixv-26710">Jalisco</dei:EntityAddressCityOrTown>
    <dei:EntityAddressPostalZipCode contextRef="c0" id="ixv-26711">44440</dei:EntityAddressPostalZipCode>
    <dei:ContactPersonnelName contextRef="c1" id="ixv-118">Mario Moreno Cortez</dei:ContactPersonnelName>
    <dei:EntityAddressAddressLine1 contextRef="c1" id="ixv-121">Calzada L&#xe1;zaro C&#xe1;rdenas 601Colonia La Nogalera</dei:EntityAddressAddressLine1>
    <dei:EntityAddressAddressLine2 contextRef="c1" id="ixv-26712">Guadalajara</dei:EntityAddressAddressLine2>
    <dei:EntityAddressCityOrTown contextRef="c1" id="ixv-26713">Jalisco</dei:EntityAddressCityOrTown>
    <dei:EntityAddressPostalZipCode contextRef="c1" id="ixv-26714">44440</dei:EntityAddressPostalZipCode>
    <dei:CityAreaCode contextRef="c1" id="ixv-26715">(5233)</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="c1" id="ixv-26716">3770-6700</dei:LocalPhoneNumber>
    <dei:ContactPersonnelEmailAddress contextRef="c1" id="ixv-26717">mmoreno@gruposimec.com.mx</dei:ContactPersonnelEmailAddress>
    <dei:Security12bTitle contextRef="c2" id="ixv-26718">American Depositary Shares (each representing three Series B shares)</dei:Security12bTitle>
    <dei:Security12bTitle contextRef="c3" id="ixv-26719">Series B Common Stock</dei:Security12bTitle>
    <dei:TradingSymbol contextRef="c2" id="ixv-171">SIM</dei:TradingSymbol>
    <dei:SecurityExchangeName contextRef="c3" id="ixv-26720">NYSEAMER</dei:SecurityExchangeName>
    <dei:SecurityExchangeName contextRef="c2" id="ixv-26721">NYSEAMER</dei:SecurityExchangeName>
    <dei:NoTradingSymbolFlag contextRef="c3" id="ixv-26722">true</dei:NoTradingSymbolFlag>
    <dei:EntityCommonStockSharesOutstanding
      contextRef="c4"
      decimals="INF"
      id="ixv-26723"
      unitRef="shares">461004869</dei:EntityCommonStockSharesOutstanding>
    <dei:EntityWellKnownSeasonedIssuer contextRef="c0" id="ixv-26724">No</dei:EntityWellKnownSeasonedIssuer>
    <dei:EntityVoluntaryFilers contextRef="c0" id="ixv-26725">No</dei:EntityVoluntaryFilers>
    <dei:EntityCurrentReportingStatus contextRef="c0" id="ixv-26726">No</dei:EntityCurrentReportingStatus>
    <dei:EntityInteractiveDataCurrent contextRef="c0" id="ixv-26727">Yes</dei:EntityInteractiveDataCurrent>
    <dei:EntityFilerCategory contextRef="c0" id="ixv-26728">Large Accelerated Filer</dei:EntityFilerCategory>
    <dei:EntityEmergingGrowthCompany contextRef="c0" id="ixv-26729">false</dei:EntityEmergingGrowthCompany>
    <dei:IcfrAuditorAttestationFlag contextRef="c0" id="ixv-26730">true</dei:IcfrAuditorAttestationFlag>
    <dei:DocumentFinStmtErrorCorrectionFlag contextRef="c0" id="ixv-26731">false</dei:DocumentFinStmtErrorCorrectionFlag>
    <dei:DocumentAccountingStandard contextRef="c0" id="ixv-26732">International Financial Reporting Standards</dei:DocumentAccountingStandard>
    <dei:EntityShellCompany contextRef="c0" id="ixv-26733">false</dei:EntityShellCompany>
    <ecd:InsiderTrdPoliciesProcAdoptedFlag contextRef="c0" id="ixv-26734">false</ecd:InsiderTrdPoliciesProcAdoptedFlag>
    <cyd:CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock contextRef="c0" id="ixv-13822">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;i&gt;Risk Management and Strategy&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;We maintain a comprehensive
process for assessing, identifying and managing material risks from cybersecurity threats including risks relating to disruption of business
operations or financial reporting systems, intellectual property theft; fraud; extortion; harm to employees or customers; violation of
privacy laws and other litigation and legal risk; and reputational risk, as part of our overall risk management system and processes.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin: 0pt 0; text-align: justify"&gt;Our cybersecurity risk management processes include
the following:&lt;/p&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&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;Conforming our cyber practices to internationally established cybersecurity frameworks. Our information systems processes and practices are aligned with established frameworks, such as COBIT, developed by ISACA for the governance and management of information technology. Additionally, we are in the process of implementing the NIST Cybersecurity Framework to further enhance our security posture.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.5in"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&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;Utilizing material components in our cybersecurity framework, such as employing multifactor authentication for accessing security consoles, ensuring an additional layer of protection. We have implemented next-generation firewalls and integrated vulnerability testing with our antivirus solution to enhance overall system security. Furthermore, we have deployed both software and hardware backup solutions to safeguard data. In addition, we utilize identity and brand protection services, which include continuous web monitoring to detect and prevent fraudulent activities, such as fake websites aimed at impersonation.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&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;Involving a six person team responsible for day-to-day cybersecurity related matters, including local IT Managers who are granted access to cybersecurity devices and consoles, ensuring hands-on management and control. Additionally, we maintain agreements with hardware and software providers to support our IT infrastructure. We have implemented a comprehensive Business Continuity Management Plan, which includes an Incident Management Plan, a Business Continuity Plan, and a Disaster Recovery Plan. As part of our documentation process, we utilize Business Impact Analysis questionnaires that outline critical activities, involved teams, and necessary resources. Furthermore, we maintain a Risk Matrix specifically designed to support business continuity efforts.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&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;Conducting annual cybersecurity awareness training for employees involved in our systems. Each year, we hold a meeting with critical departments within the organization to conduct tests of our Disaster Recovery Plan and Business Continuity Plan. During these sessions, we review and update our Risk Matrix to ensure it reflects any changes or new risks. We also emphasize the importance of email security, particularly in identifying and preventing phishing attacks. Teams receive training on their specific roles, participate in the tests, collect all relevant information related to the exercise, and conclude with a debrief meeting to discuss results and formulate action plans for improvement.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&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;Maintaining a robust incident response plan, which is activated when a critical event occurs, is essential to ensuring business continuity and minimizing disruption. Based on our Disaster Recovery Plan, our Incident Management Committee convenes to execute the action plan. The team gathers in the Crisis Room, where all members are briefed on the situation and the necessary steps for responding and communicating with the broader organization. Our IT team conducts a thorough analysis and implements the required actions to resolve or mitigate the issue, while a communication coordinator ensures timely updates are delivered as per the agreed schedule. The escalation process follows the established resolution matrix, ensuring that issues are addressed according to their severity. This Committee remains in charge of managing all steps until the incident is fully resolved and closed.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&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;Regularly reviewing, testing, updating, and approving cybersecurity processes by conducting penetration testing, vulnerability scanning, and attack simulations is a key part of our security strategy. Our IT team has access to firewall and endpoint security systems to review logs and ensure all applications remain up-to-date. In accordance with our support policy, third-party partners are also authorized to perform these tasks. They assist in reviewing incidents and coordinating the scheduling of updates or new releases to ensure our systems are continuously protected and optimized.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;We also engage third-party
experts to evaluate the structure and test the effectiveness of our processes, as well as to provide ongoing training. Our cybersecurity
risk management processes extend to the oversight and identification of cybersecurity risks associated with our use of third-party service
providers. Our risk management program includes continuous monitoring, assessments, and compliance with industry best practices to mitigate
potential vulnerabilities.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;We maintain technical support
agreements with service providers that cover essential aspects such as software licensing, configuration, upgrades, and necessary changes,
supplementing any internal training initiatives. In addition, have implemented a comprehensive Business Continuity Management Plan, developed
in collaboration with a third-party service provider, and supported by both internal and external audits, in coordination with our legal
team.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;Both our purchasing and IT
departments regularly evaluate the competency and qualifications of third-party partners. These providers are required to demonstrate
high levels of expertise and hold relevant technical certifications.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;Our business strategy, results
of operations, and financial condition have not been materially affected by cybersecurity threats, including previous cybersecurity incidents.
However, we cannot provide assurance that such risks, or any future material cybersecurity incidents, will not have a significant impact
in the future.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;For instance, in 2021, one
of our branch offices experienced a ransomware attack that targeted Microsoft Windows servers. Although this incident did not materially
affect our operations, as the servers were quickly restored from backups and our ERP system remained functional throughout, it underscores
the potential risks. The action plan involved isolating each affected server for a comprehensive inspection and cleanup, followed by the
full replacement of our perimeter and endpoint security solutions before the servers were brought back online. While we successfully mitigated
the immediate risk, this event illustrates the importance of continued vigilance, as future incidents may not be as contained or without
impact.&lt;/p&gt;</cyd:CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock>
    <cyd:CybersecurityRiskManagementProcessesIntegratedTextBlock contextRef="c0" id="ixv-26735">We have implemented next-generation firewalls and integrated vulnerability testing with our antivirus solution to enhance overall system security</cyd:CybersecurityRiskManagementProcessesIntegratedTextBlock>
    <cyd:CybersecurityRiskManagementProcessesIntegratedFlag contextRef="c0" id="ixv-26736">true</cyd:CybersecurityRiskManagementProcessesIntegratedFlag>
    <cyd:CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag contextRef="c0" id="ixv-26737">true</cyd:CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag>
    <cyd:CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock contextRef="c0" id="ixv-13946">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;Our business strategy, results
of operations, and financial condition have not been materially affected by cybersecurity threats, including previous cybersecurity incidents.
However, we cannot provide assurance that such risks, or any future material cybersecurity incidents, will not have a significant impact
in the future.&lt;/p&gt;</cyd:CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock>
    <cyd:CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag contextRef="c0" id="ixv-26738">false</cyd:CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag>
    <cyd:CybersecurityRiskBoardOfDirectorsOversightTextBlock contextRef="c0" id="ixv-13957">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;i&gt;Governance&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Board of Directors and Management&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;The Board of Directors holds
primary responsibility for overseeing risks related to cybersecurity threats. To fulfill this responsibility, the board is regularly advised
by outside counsel on best practices for cybersecurity oversight and improvement, as well as on material legal and legislative developments
in this area. Additionally, the Audit Committee is specifically charged with overseeing data privacy and cybersecurity risks. Management
keeps the board informed through updates on strategic key indicators, ongoing cybersecurity initiatives, and significant incidents, including
their potential impact on the organization. Members of the board remain actively engaged and stay informed of the rapidly evolving cyber
threat landscape to ensure the company is prepared to address emerging risks.&lt;/p&gt;</cyd:CybersecurityRiskBoardOfDirectorsOversightTextBlock>
    <cyd:CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock contextRef="c0" id="ixv-26739">The Board of Directors holds
primary responsibility for overseeing risks related to cybersecurity threats</cyd:CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock>
    <cyd:CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag contextRef="c0" id="ixv-26740">true</cyd:CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag>
    <cyd:CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock contextRef="c0" id="ixv-26741">Additionally, the Audit Committee is specifically charged with overseeing data privacy and cybersecurity risks. Management
keeps the board informed through updates on strategic key indicators, ongoing cybersecurity initiatives, and significant incidents, including
their potential impact on the organization</cyd:CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock>
    <dei:AuditorOpinionTextBlock contextRef="c0" id="ixv-14477">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Opinion on the Financial Statements&lt;/b&gt;&lt;/p&gt;&lt;p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;We have audited the accompanying consolidated statements of financial
position of Grupo Simec, S.A.B. de C.V. and its subsidiaries (the &#x201c;Company&#x201d;) as of December 31, 2024, and 2023, and the related
consolidated statements of comprehensive income (loss), changes in stockholders&#x2019; equity, and cash flows, for each of the years in
the three-year period ended December 31, 2024, and the related notes (collectively referred to as the &#x201c;consolidated financial statements&#x201d;).
In our opinion, the consolidated financial statements present fairly, in all material respects, the consolidated financial position of
the Company as of December 31, 2024 and 2023 and the results of its operations and its cash flows for each of the three years in the period
ended December 31, 2024, in conformity with International Financial Reporting Standards as issued by the International Accounting Standards
Board.&lt;/p&gt;&lt;p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"&gt;We also have audited, in accordance with the standards of the Public
Company Accounting Oversight Board (United States) (&#x201c;PCAOB&#x201d;), the Company&#xb4;s internal control over financial reporting
as of December 31, 2024, based on criteria established in Internal Control- Integrated Framework (2013) issued by the Committee of Sponsoring
Organizations of the Treadway Commission (&#x201c;COSO&#x201d;), and our report dated May 12, 2025 expressed an unqualified opinion.&lt;/p&gt;</dei:AuditorOpinionTextBlock>
    <dei:AuditorName contextRef="c0" id="ixv-26742">Marcelo de los Santos y C&#xed;a., S.C.</dei:AuditorName>
    <dei:AuditorLocation contextRef="c0" id="ixv-26743">San Luis Potos&#xed;, S.L.P., M&#xe9;xico</dei:AuditorLocation>
    <ifrs-full:CashAndCashEquivalents contextRef="c4" decimals="-3" id="ixv-26744" unitRef="mxn">29158227000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="c5" decimals="-3" id="ixv-26745" unitRef="mxn">23584335000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CurrentTradeReceivables contextRef="c4" decimals="-3" id="ixv-26746" unitRef="mxn">4491624000</ifrs-full:CurrentTradeReceivables>
    <ifrs-full:CurrentTradeReceivables contextRef="c5" decimals="-3" id="ixv-26747" unitRef="mxn">5679574000</ifrs-full:CurrentTradeReceivables>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties contextRef="c4" decimals="-3" id="ixv-26748" unitRef="mxn">120202000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties contextRef="c5" decimals="-3" id="ixv-26749" unitRef="mxn">108183000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:CurrentTaxAssetsCurrent contextRef="c4" decimals="-3" id="ixv-26750" unitRef="mxn">758868000</ifrs-full:CurrentTaxAssetsCurrent>
    <ifrs-full:CurrentTaxAssetsCurrent contextRef="c5" decimals="-3" id="ixv-26751" unitRef="mxn">858924000</ifrs-full:CurrentTaxAssetsCurrent>
    <ifrs-full:OtherReceivables contextRef="c4" decimals="-3" id="ixv-26752" unitRef="mxn">330291000</ifrs-full:OtherReceivables>
    <ifrs-full:OtherReceivables contextRef="c5" decimals="-3" id="ixv-26753" unitRef="mxn">469155000</ifrs-full:OtherReceivables>
    <ifrs-full:CurrentPrepaidExpenses contextRef="c4" decimals="-3" id="ixv-26754" unitRef="mxn">444156000</ifrs-full:CurrentPrepaidExpenses>
    <ifrs-full:CurrentPrepaidExpenses contextRef="c5" decimals="-3" id="ixv-26755" unitRef="mxn">831688000</ifrs-full:CurrentPrepaidExpenses>
    <ifrs-full:Inventories contextRef="c4" decimals="-3" id="ixv-26756" unitRef="mxn">11164370000</ifrs-full:Inventories>
    <ifrs-full:Inventories contextRef="c5" decimals="-3" id="ixv-26757" unitRef="mxn">10203810000</ifrs-full:Inventories>
    <ifrs-full:CurrentAssets contextRef="c4" decimals="-3" id="ixv-26758" unitRef="mxn">46467738000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets contextRef="c5" decimals="-3" id="ixv-26759" unitRef="mxn">41735669000</ifrs-full:CurrentAssets>
    <ifrs-full:NoncurrentReceivablesDueFromRelatedParties contextRef="c4" decimals="-3" id="ixv-26760" unitRef="mxn">648281000</ifrs-full:NoncurrentReceivablesDueFromRelatedParties>
    <ifrs-full:NoncurrentReceivablesDueFromRelatedParties contextRef="c5" decimals="-3" id="ixv-26761" unitRef="mxn">648281000</ifrs-full:NoncurrentReceivablesDueFromRelatedParties>
    <simecb:NonCurrentLoansToRelatedParties contextRef="c4" decimals="-3" id="ixv-26762" unitRef="mxn">1260290000</simecb:NonCurrentLoansToRelatedParties>
    <simecb:NonCurrentLoansToRelatedParties contextRef="c5" decimals="-3" id="ixv-26763" unitRef="mxn">1169930000</simecb:NonCurrentLoansToRelatedParties>
    <ifrs-full:NoncurrentInventories contextRef="c4" decimals="-3" id="ixv-26764" unitRef="mxn">1688890000</ifrs-full:NoncurrentInventories>
    <ifrs-full:NoncurrentInventories contextRef="c5" decimals="-3" id="ixv-26765" unitRef="mxn">1519929000</ifrs-full:NoncurrentInventories>
    <ifrs-full:PropertyPlantAndEquipment contextRef="c4" decimals="-3" id="ixv-26766" unitRef="mxn">19630424000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment contextRef="c5" decimals="-3" id="ixv-26767" unitRef="mxn">17953857000</ifrs-full:PropertyPlantAndEquipment>
    <simecb:InvestmentsInFinancialInstruments contextRef="c4" decimals="-3" id="ixv-26768" unitRef="mxn">1340173000</simecb:InvestmentsInFinancialInstruments>
    <simecb:InvestmentsInFinancialInstruments contextRef="c5" decimals="-3" id="ixv-26769" unitRef="mxn">1461865000</simecb:InvestmentsInFinancialInstruments>
    <ifrs-full:IntangibleAssetsAndGoodwill contextRef="c4" decimals="-3" id="ixv-26770" unitRef="mxn">2262605000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill contextRef="c5" decimals="-3" id="ixv-26771" unitRef="mxn">2298081000</ifrs-full:IntangibleAssetsAndGoodwill>
    <simecb:ActiveNotCirculatingin contextRef="c4" decimals="-3" id="ixv-26772" unitRef="mxn">26830663000</simecb:ActiveNotCirculatingin>
    <simecb:ActiveNotCirculatingin contextRef="c5" decimals="-3" id="ixv-26773" unitRef="mxn">25051943000</simecb:ActiveNotCirculatingin>
    <ifrs-full:Assets contextRef="c4" decimals="-3" id="ixv-26774" unitRef="mxn">73298401000</ifrs-full:Assets>
    <ifrs-full:Assets contextRef="c5" decimals="-3" id="ixv-26775" unitRef="mxn">66787612000</ifrs-full:Assets>
    <ifrs-full:ShorttermBorrowings contextRef="c4" decimals="-3" id="ixv-26776" unitRef="mxn">6194000</ifrs-full:ShorttermBorrowings>
    <ifrs-full:ShorttermBorrowings contextRef="c5" decimals="-3" id="ixv-26777" unitRef="mxn">5102000</ifrs-full:ShorttermBorrowings>
    <ifrs-full:TradeAndOtherCurrentPayables contextRef="c4" decimals="-3" id="ixv-26778" unitRef="mxn">4166934000</ifrs-full:TradeAndOtherCurrentPayables>
    <ifrs-full:TradeAndOtherCurrentPayables contextRef="c5" decimals="-3" id="ixv-26779" unitRef="mxn">7443227000</ifrs-full:TradeAndOtherCurrentPayables>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c4" decimals="-3" id="ixv-26780" unitRef="mxn">3440331000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c5" decimals="-3" id="ixv-26781" unitRef="mxn">2755255000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:CurrentAccruedExpensesAndOtherCurrentLiabilities contextRef="c4" decimals="-3" id="ixv-26782" unitRef="mxn">434377000</ifrs-full:CurrentAccruedExpensesAndOtherCurrentLiabilities>
    <ifrs-full:CurrentAccruedExpensesAndOtherCurrentLiabilities contextRef="c5" decimals="-3" id="ixv-26783" unitRef="mxn">438664000</ifrs-full:CurrentAccruedExpensesAndOtherCurrentLiabilities>
    <ifrs-full:OtherCurrentPayables contextRef="c4" decimals="-3" id="ixv-26784" unitRef="mxn">1415389000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:OtherCurrentPayables contextRef="c5" decimals="-3" id="ixv-26785" unitRef="mxn">1578000000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:CurrentTaxLiabilitiesCurrent contextRef="c4" decimals="-3" id="ixv-26786" unitRef="mxn">736699000</ifrs-full:CurrentTaxLiabilitiesCurrent>
    <ifrs-full:CurrentTaxLiabilitiesCurrent contextRef="c5" decimals="-3" id="ixv-26787" unitRef="mxn">750639000</ifrs-full:CurrentTaxLiabilitiesCurrent>
    <ifrs-full:CurrentLiabilities contextRef="c4" decimals="-3" id="ixv-26788" unitRef="mxn">10199924000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities contextRef="c5" decimals="-3" id="ixv-26789" unitRef="mxn">12970887000</ifrs-full:CurrentLiabilities>
    <ifrs-full:NoncurrentRecognisedLiabilitiesDefinedBenefitPlan contextRef="c4" decimals="-3" id="ixv-26790" unitRef="mxn">177000000</ifrs-full:NoncurrentRecognisedLiabilitiesDefinedBenefitPlan>
    <ifrs-full:NoncurrentRecognisedLiabilitiesDefinedBenefitPlan contextRef="c5" decimals="-3" id="ixv-26791" unitRef="mxn">185174000</ifrs-full:NoncurrentRecognisedLiabilitiesDefinedBenefitPlan>
    <ifrs-full:DeferredTaxLiabilities contextRef="c4" decimals="-3" id="ixv-26792" unitRef="mxn">3668882000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:DeferredTaxLiabilities contextRef="c5" decimals="-3" id="ixv-26793" unitRef="mxn">3823686000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:OtherNoncurrentLiabilities contextRef="c4" decimals="-3" id="ixv-26794" unitRef="mxn">10583000</ifrs-full:OtherNoncurrentLiabilities>
    <ifrs-full:OtherNoncurrentLiabilities contextRef="c5" decimals="-3" id="ixv-26795" unitRef="mxn">2400000</ifrs-full:OtherNoncurrentLiabilities>
    <ifrs-full:NoncurrentLiabilities contextRef="c4" decimals="-3" id="ixv-26796" unitRef="mxn">3856465000</ifrs-full:NoncurrentLiabilities>
    <ifrs-full:NoncurrentLiabilities contextRef="c5" decimals="-3" id="ixv-26797" unitRef="mxn">4011260000</ifrs-full:NoncurrentLiabilities>
    <ifrs-full:Liabilities contextRef="c4" decimals="-3" id="ixv-26798" unitRef="mxn">14056389000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities contextRef="c5" decimals="-3" id="ixv-26799" unitRef="mxn">16982147000</ifrs-full:Liabilities>
    <ifrs-full:IssuedCapital contextRef="c4" decimals="-3" id="ixv-26800" unitRef="mxn">2832268000</ifrs-full:IssuedCapital>
    <ifrs-full:IssuedCapital contextRef="c5" decimals="-3" id="ixv-26801" unitRef="mxn">2832268000</ifrs-full:IssuedCapital>
    <ifrs-full:AdditionalPaidinCapital contextRef="c4" decimals="-3" id="ixv-26802" unitRef="mxn">4575233000</ifrs-full:AdditionalPaidinCapital>
    <ifrs-full:AdditionalPaidinCapital contextRef="c5" decimals="-3" id="ixv-26803" unitRef="mxn">4575233000</ifrs-full:AdditionalPaidinCapital>
    <ifrs-full:RetainedEarnings contextRef="c4" decimals="-3" id="ixv-26804" unitRef="mxn">52872673000</ifrs-full:RetainedEarnings>
    <ifrs-full:RetainedEarnings contextRef="c5" decimals="-3" id="ixv-26805" unitRef="mxn">42384854000</ifrs-full:RetainedEarnings>
    <simecb:RepurchaseOfOwnCapitalStockReserve contextRef="c4" decimals="-3" id="ixv-26806" unitRef="mxn">2518184000</simecb:RepurchaseOfOwnCapitalStockReserve>
    <simecb:RepurchaseOfOwnCapitalStockReserve contextRef="c5" decimals="-3" id="ixv-26807" unitRef="mxn">2644680000</simecb:RepurchaseOfOwnCapitalStockReserve>
    <ifrs-full:AccumulatedOtherComprehensiveIncome contextRef="c4" decimals="-3" id="ixv-26808" unitRef="mxn">-3584570000</ifrs-full:AccumulatedOtherComprehensiveIncome>
    <ifrs-full:AccumulatedOtherComprehensiveIncome contextRef="c5" decimals="-3" id="ixv-26809" unitRef="mxn">-2656411000</ifrs-full:AccumulatedOtherComprehensiveIncome>
    <ifrs-full:EquityAttributableToOwnersOfParent contextRef="c4" decimals="-3" id="ixv-26810" unitRef="mxn">59213788000</ifrs-full:EquityAttributableToOwnersOfParent>
    <ifrs-full:EquityAttributableToOwnersOfParent contextRef="c5" decimals="-3" id="ixv-26811" unitRef="mxn">49780624000</ifrs-full:EquityAttributableToOwnersOfParent>
    <ifrs-full:NoncontrollingInterests contextRef="c4" decimals="-3" id="ixv-26812" unitRef="mxn">28224000</ifrs-full:NoncontrollingInterests>
    <ifrs-full:NoncontrollingInterests contextRef="c5" decimals="-3" id="ixv-26813" unitRef="mxn">24841000</ifrs-full:NoncontrollingInterests>
    <ifrs-full:Equity contextRef="c4" decimals="-3" id="ixv-26814" unitRef="mxn">59242012000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c5" decimals="-3" id="ixv-26815" unitRef="mxn">49805465000</ifrs-full:Equity>
    <ifrs-full:EquityAndLiabilities contextRef="c4" decimals="-3" id="ixv-26816" unitRef="mxn">73298401000</ifrs-full:EquityAndLiabilities>
    <ifrs-full:EquityAndLiabilities contextRef="c5" decimals="-3" id="ixv-26817" unitRef="mxn">66787612000</ifrs-full:EquityAndLiabilities>
    <ifrs-full:Revenue contextRef="c0" decimals="-3" id="ixv-26818" unitRef="mxn">33657672000</ifrs-full:Revenue>
    <ifrs-full:Revenue contextRef="c6" decimals="-3" id="ixv-26819" unitRef="mxn">41139248000</ifrs-full:Revenue>
    <ifrs-full:Revenue contextRef="c7" decimals="-3" id="ixv-26820" unitRef="mxn">54159247000</ifrs-full:Revenue>
    <ifrs-full:CostOfSales contextRef="c0" decimals="-3" id="ixv-26821" unitRef="mxn">26032751000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales contextRef="c6" decimals="-3" id="ixv-26822" unitRef="mxn">31100106000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales contextRef="c7" decimals="-3" id="ixv-26823" unitRef="mxn">39683861000</ifrs-full:CostOfSales>
    <ifrs-full:GrossProfit contextRef="c0" decimals="-3" id="ixv-26824" unitRef="mxn">7624921000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit contextRef="c6" decimals="-3" id="ixv-26825" unitRef="mxn">10039142000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit contextRef="c7" decimals="-3" id="ixv-26826" unitRef="mxn">14475386000</ifrs-full:GrossProfit>
    <ifrs-full:AdministrativeExpense contextRef="c0" decimals="-3" id="ixv-26827" unitRef="mxn">2602511000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense contextRef="c6" decimals="-3" id="ixv-26828" unitRef="mxn">2317058000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense contextRef="c7" decimals="-3" id="ixv-26829" unitRef="mxn">2456700000</ifrs-full:AdministrativeExpense>
    <ifrs-full:OtherOperatingIncomeExpense contextRef="c0" decimals="-3" id="ixv-26830" unitRef="mxn">278683000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:OtherOperatingIncomeExpense contextRef="c6" decimals="-3" id="ixv-26831" unitRef="mxn">-119546000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:OtherOperatingIncomeExpense contextRef="c7" decimals="-3" id="ixv-26832" unitRef="mxn">71845000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:AdjustmentsForInterestIncome contextRef="c0" decimals="-3" id="ixv-26833" unitRef="mxn">1618751000</ifrs-full:AdjustmentsForInterestIncome>
    <ifrs-full:AdjustmentsForInterestIncome contextRef="c6" decimals="-3" id="ixv-26834" unitRef="mxn">931866000</ifrs-full:AdjustmentsForInterestIncome>
    <ifrs-full:AdjustmentsForInterestIncome contextRef="c7" decimals="-3" id="ixv-26835" unitRef="mxn">445879000</ifrs-full:AdjustmentsForInterestIncome>
    <ifrs-full:InterestExpense contextRef="c0" decimals="-3" id="ixv-26836" unitRef="mxn">3733000</ifrs-full:InterestExpense>
    <ifrs-full:InterestExpense contextRef="c6" decimals="-3" id="ixv-26837" unitRef="mxn">153729000</ifrs-full:InterestExpense>
    <ifrs-full:InterestExpense contextRef="c7" decimals="-3" id="ixv-26838" unitRef="mxn">56352000</ifrs-full:InterestExpense>
    <ifrs-full:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax contextRef="c0" decimals="-3" id="ixv-26839" unitRef="mxn">68119000</ifrs-full:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax>
    <ifrs-full:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax contextRef="c6" decimals="-3" id="ixv-26840" unitRef="mxn">64436000</ifrs-full:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax>
    <ifrs-full:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax contextRef="c7" decimals="-3" id="ixv-26841" unitRef="mxn">-778649000</ifrs-full:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="c0" decimals="-3" id="ixv-26842" unitRef="mxn">5556389000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="c6" decimals="-3" id="ixv-26843" unitRef="mxn">-2431000000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="c7" decimals="-3" id="ixv-26844" unitRef="mxn">-540828000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:ProfitLossBeforeTax contextRef="c0" decimals="-3" id="ixv-26845" unitRef="mxn">12540619000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax contextRef="c6" decimals="-3" id="ixv-26846" unitRef="mxn">6014111000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax contextRef="c7" decimals="-3" id="ixv-26847" unitRef="mxn">11160581000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:AdjustmentsForIncomeTaxExpense contextRef="c0" decimals="-3" id="ixv-26848" unitRef="mxn">2060123000</ifrs-full:AdjustmentsForIncomeTaxExpense>
    <ifrs-full:AdjustmentsForIncomeTaxExpense contextRef="c6" decimals="-3" id="ixv-26849" unitRef="mxn">1739998000</ifrs-full:AdjustmentsForIncomeTaxExpense>
    <ifrs-full:AdjustmentsForIncomeTaxExpense contextRef="c7" decimals="-3" id="ixv-26850" unitRef="mxn">3299522000</ifrs-full:AdjustmentsForIncomeTaxExpense>
    <ifrs-full:ProfitLoss contextRef="c0" decimals="-3" id="ixv-26851" unitRef="mxn">10480496000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss contextRef="c6" decimals="-3" id="ixv-26852" unitRef="mxn">4274113000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss contextRef="c7" decimals="-3" id="ixv-26853" unitRef="mxn">7861059000</ifrs-full:ProfitLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax contextRef="c0" decimals="-3" id="ixv-26854" unitRef="mxn">-917453000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax contextRef="c6" decimals="-3" id="ixv-26855" unitRef="mxn">-2663542000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax contextRef="c7" decimals="-3" id="ixv-26856" unitRef="mxn">-1259355000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation contextRef="c0" decimals="-3" id="ixv-26857" unitRef="mxn">0</ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation contextRef="c6" decimals="-3" id="ixv-26858" unitRef="mxn">289560000</ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation contextRef="c7" decimals="-3" id="ixv-26859" unitRef="mxn">-317267000</ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation>
    <ifrs-full:OtherComprehensiveIncome contextRef="c0" decimals="-3" id="ixv-26860" unitRef="mxn">-917453000</ifrs-full:OtherComprehensiveIncome>
    <ifrs-full:OtherComprehensiveIncome contextRef="c6" decimals="-3" id="ixv-26861" unitRef="mxn">-2373982000</ifrs-full:OtherComprehensiveIncome>
    <ifrs-full:OtherComprehensiveIncome contextRef="c7" decimals="-3" id="ixv-26862" unitRef="mxn">-1576622000</ifrs-full:OtherComprehensiveIncome>
    <ifrs-full:ComprehensiveIncome contextRef="c0" decimals="-3" id="ixv-26863" unitRef="mxn">9563043000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:ComprehensiveIncome contextRef="c6" decimals="-3" id="ixv-26864" unitRef="mxn">1900131000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:ComprehensiveIncome contextRef="c7" decimals="-3" id="ixv-26865" unitRef="mxn">6284437000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:ProfitLossAttributableToOwnersOfParent contextRef="c0" decimals="-3" id="ixv-26866" unitRef="mxn">10487819000</ifrs-full:ProfitLossAttributableToOwnersOfParent>
    <ifrs-full:ProfitLossAttributableToOwnersOfParent contextRef="c6" decimals="-3" id="ixv-26867" unitRef="mxn">4282906000</ifrs-full:ProfitLossAttributableToOwnersOfParent>
    <ifrs-full:ProfitLossAttributableToOwnersOfParent contextRef="c7" decimals="-3" id="ixv-26868" unitRef="mxn">7862671000</ifrs-full:ProfitLossAttributableToOwnersOfParent>
    <ifrs-full:ProfitLossAttributableToNoncontrollingInterests contextRef="c0" decimals="-3" id="ixv-26869" unitRef="mxn">-7323000</ifrs-full:ProfitLossAttributableToNoncontrollingInterests>
    <ifrs-full:ProfitLossAttributableToNoncontrollingInterests contextRef="c6" decimals="-3" id="ixv-26870" unitRef="mxn">-8793000</ifrs-full:ProfitLossAttributableToNoncontrollingInterests>
    <ifrs-full:ProfitLossAttributableToNoncontrollingInterests contextRef="c7" decimals="-3" id="ixv-26871" unitRef="mxn">-1612000</ifrs-full:ProfitLossAttributableToNoncontrollingInterests>
    <ifrs-full:ProfitLoss contextRef="c0" decimals="-3" id="ixv-26872" unitRef="mxn">10480496000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss contextRef="c6" decimals="-3" id="ixv-26873" unitRef="mxn">4274113000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss contextRef="c7" decimals="-3" id="ixv-26874" unitRef="mxn">7861059000</ifrs-full:ProfitLoss>
    <ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent contextRef="c0" decimals="-3" id="ixv-26875" unitRef="mxn">9559660000</ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent>
    <ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent contextRef="c6" decimals="-3" id="ixv-26876" unitRef="mxn">1912937000</ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent>
    <ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent contextRef="c7" decimals="-3" id="ixv-26877" unitRef="mxn">6287951000</ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent>
    <ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests contextRef="c0" decimals="-3" id="ixv-26878" unitRef="mxn">3383000</ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests>
    <ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests contextRef="c6" decimals="-3" id="ixv-26879" unitRef="mxn">-12806000</ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests>
    <ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests contextRef="c7" decimals="-3" id="ixv-26880" unitRef="mxn">-3514000</ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests>
    <ifrs-full:ComprehensiveIncome contextRef="c0" decimals="-3" id="ixv-26881" unitRef="mxn">9563043000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:ComprehensiveIncome contextRef="c6" decimals="-3" id="ixv-26882" unitRef="mxn">1900131000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:ComprehensiveIncome contextRef="c7" decimals="-3" id="ixv-26883" unitRef="mxn">6284437000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:WeightedAverageShares
      contextRef="c0"
      decimals="-3"
      id="ixv-26884"
      unitRef="shares">461389000</ifrs-full:WeightedAverageShares>
    <ifrs-full:WeightedAverageShares
      contextRef="c6"
      decimals="-3"
      id="ixv-26885"
      unitRef="shares">461741000</ifrs-full:WeightedAverageShares>
    <ifrs-full:WeightedAverageShares
      contextRef="c7"
      decimals="-3"
      id="ixv-26886"
      unitRef="shares">462375000</ifrs-full:WeightedAverageShares>
    <ifrs-full:BasicEarningsLossPerShare
      contextRef="c0"
      decimals="2"
      id="ixv-26887"
      unitRef="mxnPershares">22.71</ifrs-full:BasicEarningsLossPerShare>
    <ifrs-full:BasicEarningsLossPerShare
      contextRef="c6"
      decimals="2"
      id="ixv-26888"
      unitRef="mxnPershares">9.28</ifrs-full:BasicEarningsLossPerShare>
    <ifrs-full:BasicEarningsLossPerShare
      contextRef="c7"
      decimals="2"
      id="ixv-26889"
      unitRef="mxnPershares">17</ifrs-full:BasicEarningsLossPerShare>
    <ifrs-full:Equity contextRef="c8" decimals="-3" id="ixv-26890" unitRef="mxn">2832268000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c9" decimals="-3" id="ixv-26891" unitRef="mxn">4575233000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c10" decimals="-3" id="ixv-26892" unitRef="mxn">30239277000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c11" decimals="-3" id="ixv-26893" unitRef="mxn">2823278000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c12" decimals="-3" id="ixv-26894" unitRef="mxn">1288278000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c13" decimals="-3" id="ixv-26895" unitRef="mxn">41758907000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c14" decimals="-3" id="ixv-26896" unitRef="mxn">41161000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c15" decimals="-3" id="ixv-26897" unitRef="mxn">41800068000</ifrs-full:Equity>
    <ifrs-full:PaymentsToAcquireOrRedeemEntitysShares contextRef="c16" decimals="-3" id="ixv-26898" unitRef="mxn">90129000</ifrs-full:PaymentsToAcquireOrRedeemEntitysShares>
    <ifrs-full:PaymentsToAcquireOrRedeemEntitysShares contextRef="c17" decimals="-3" id="ixv-26899" unitRef="mxn">90129000</ifrs-full:PaymentsToAcquireOrRedeemEntitysShares>
    <ifrs-full:PaymentsToAcquireOrRedeemEntitysShares contextRef="c7" decimals="-3" id="ixv-26900" unitRef="mxn">90129000</ifrs-full:PaymentsToAcquireOrRedeemEntitysShares>
    <ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax contextRef="c18" decimals="-3" id="ixv-26901" unitRef="mxn">7862671000</ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax>
    <ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax contextRef="c19" decimals="-3" id="ixv-26902" unitRef="mxn">-1574720000</ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax>
    <ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax contextRef="c17" decimals="-3" id="ixv-26903" unitRef="mxn">6287951000</ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax>
    <ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax contextRef="c20" decimals="-3" id="ixv-26904" unitRef="mxn">-3514000</ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax>
    <ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax contextRef="c7" decimals="-3" id="ixv-26905" unitRef="mxn">6284437000</ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax>
    <ifrs-full:Equity contextRef="c21" decimals="-3" id="ixv-26906" unitRef="mxn">2832268000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c22" decimals="-3" id="ixv-26907" unitRef="mxn">4575233000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c23" decimals="-3" id="ixv-26908" unitRef="mxn">38101948000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c24" decimals="-3" id="ixv-26909" unitRef="mxn">2733722000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c25" decimals="-3" id="ixv-26910" unitRef="mxn">-286442000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c26" decimals="-3" id="ixv-26911" unitRef="mxn">47956729000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c27" decimals="-3" id="ixv-26912" unitRef="mxn">37647000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c28" decimals="-3" id="ixv-26913" unitRef="mxn">47994376000</ifrs-full:Equity>
    <ifrs-full:PaymentsToAcquireOrRedeemEntitysShares contextRef="c29" decimals="-3" id="ixv-26914" unitRef="mxn">89042000</ifrs-full:PaymentsToAcquireOrRedeemEntitysShares>
    <ifrs-full:PaymentsToAcquireOrRedeemEntitysShares contextRef="c30" decimals="-3" id="ixv-26915" unitRef="mxn">89042000</ifrs-full:PaymentsToAcquireOrRedeemEntitysShares>
    <ifrs-full:PaymentsToAcquireOrRedeemEntitysShares contextRef="c6" decimals="-3" id="ixv-26916" unitRef="mxn">89042000</ifrs-full:PaymentsToAcquireOrRedeemEntitysShares>
    <ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax contextRef="c31" decimals="-3" id="ixv-26917" unitRef="mxn">4282906000</ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax>
    <ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax contextRef="c32" decimals="-3" id="ixv-26918" unitRef="mxn">-2369969000</ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax>
    <ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax contextRef="c30" decimals="-3" id="ixv-26919" unitRef="mxn">1912937000</ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax>
    <ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax contextRef="c33" decimals="-3" id="ixv-26920" unitRef="mxn">-12806000</ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax>
    <ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax contextRef="c6" decimals="-3" id="ixv-26921" unitRef="mxn">1900131000</ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax>
    <ifrs-full:Equity contextRef="c34" decimals="-3" id="ixv-26922" unitRef="mxn">2832268000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c35" decimals="-3" id="ixv-26923" unitRef="mxn">4575233000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c36" decimals="-3" id="ixv-26924" unitRef="mxn">42384854000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c37" decimals="-3" id="ixv-26925" unitRef="mxn">2644680000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c38" decimals="-3" id="ixv-26926" unitRef="mxn">-2656411000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c39" decimals="-3" id="ixv-26927" unitRef="mxn">49780624000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c40" decimals="-3" id="ixv-26928" unitRef="mxn">24841000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c5" decimals="-3" id="ixv-26929" unitRef="mxn">49805465000</ifrs-full:Equity>
    <ifrs-full:PaymentsToAcquireOrRedeemEntitysShares contextRef="c41" decimals="-3" id="ixv-26930" unitRef="mxn">126496000</ifrs-full:PaymentsToAcquireOrRedeemEntitysShares>
    <ifrs-full:PaymentsToAcquireOrRedeemEntitysShares contextRef="c42" decimals="-3" id="ixv-26931" unitRef="mxn">126496000</ifrs-full:PaymentsToAcquireOrRedeemEntitysShares>
    <ifrs-full:PaymentsToAcquireOrRedeemEntitysShares contextRef="c0" decimals="-3" id="ixv-26932" unitRef="mxn">126496000</ifrs-full:PaymentsToAcquireOrRedeemEntitysShares>
    <ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax contextRef="c43" decimals="-3" id="ixv-26933" unitRef="mxn">10487819000</ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax>
    <ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax contextRef="c44" decimals="-3" id="ixv-26934" unitRef="mxn">-928159000</ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax>
    <ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax contextRef="c42" decimals="-3" id="ixv-26935" unitRef="mxn">9559660000</ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax>
    <ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax contextRef="c45" decimals="-3" id="ixv-26936" unitRef="mxn">3383000</ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax>
    <ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax contextRef="c0" decimals="-3" id="ixv-26937" unitRef="mxn">9563043000</ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax>
    <ifrs-full:Equity contextRef="c46" decimals="-3" id="ixv-26938" unitRef="mxn">2832268000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c47" decimals="-3" id="ixv-26939" unitRef="mxn">4575233000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c48" decimals="-3" id="ixv-26940" unitRef="mxn">52872673000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c49" decimals="-3" id="ixv-26941" unitRef="mxn">2518184000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c50" decimals="-3" id="ixv-26942" unitRef="mxn">-3584570000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c51" decimals="-3" id="ixv-26943" unitRef="mxn">59213788000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c52" decimals="-3" id="ixv-26944" unitRef="mxn">28224000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c4" decimals="-3" id="ixv-26945" unitRef="mxn">59242012000</ifrs-full:Equity>
    <ifrs-full:ProfitLoss contextRef="c0" decimals="-3" id="ixv-26946" unitRef="mxn">10480496000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss contextRef="c6" decimals="-3" id="ixv-26947" unitRef="mxn">4274113000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss contextRef="c7" decimals="-3" id="ixv-26948" unitRef="mxn">7861059000</ifrs-full:ProfitLoss>
    <ifrs-full:DepreciationAndAmortisationExpense contextRef="c0" decimals="-3" id="ixv-26949" unitRef="mxn">1066382000</ifrs-full:DepreciationAndAmortisationExpense>
    <ifrs-full:DepreciationAndAmortisationExpense contextRef="c6" decimals="-3" id="ixv-26950" unitRef="mxn">1035244000</ifrs-full:DepreciationAndAmortisationExpense>
    <ifrs-full:DepreciationAndAmortisationExpense contextRef="c7" decimals="-3" id="ixv-26951" unitRef="mxn">1116872000</ifrs-full:DepreciationAndAmortisationExpense>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities contextRef="c0" decimals="-3" id="ixv-26952" unitRef="mxn">-8174000</ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities contextRef="c6" decimals="-3" id="ixv-26953" unitRef="mxn">16116000</ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities contextRef="c7" decimals="-3" id="ixv-26954" unitRef="mxn">6532000</ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities>
    <ifrs-full:AdjustmentsForInterestIncome contextRef="c0" decimals="-3" id="ixv-26955" unitRef="mxn">1618751000</ifrs-full:AdjustmentsForInterestIncome>
    <ifrs-full:AdjustmentsForInterestIncome contextRef="c6" decimals="-3" id="ixv-26956" unitRef="mxn">931866000</ifrs-full:AdjustmentsForInterestIncome>
    <ifrs-full:AdjustmentsForInterestIncome contextRef="c7" decimals="-3" id="ixv-26957" unitRef="mxn">445879000</ifrs-full:AdjustmentsForInterestIncome>
    <ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss contextRef="c0" decimals="-3" id="ixv-26958" unitRef="mxn">68119000</ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss contextRef="c6" decimals="-3" id="ixv-26959" unitRef="mxn">64436000</ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss contextRef="c7" decimals="-3" id="ixv-26960" unitRef="mxn">-778649000</ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:AdjustmentsForInterestExpense contextRef="c0" decimals="-3" id="ixv-26961" unitRef="mxn">3733000</ifrs-full:AdjustmentsForInterestExpense>
    <ifrs-full:AdjustmentsForInterestExpense contextRef="c6" decimals="-3" id="ixv-26962" unitRef="mxn">153729000</ifrs-full:AdjustmentsForInterestExpense>
    <ifrs-full:AdjustmentsForInterestExpense contextRef="c7" decimals="-3" id="ixv-26963" unitRef="mxn">56352000</ifrs-full:AdjustmentsForInterestExpense>
    <ifrs-full:AdjustmentsForIncomeTaxExpense contextRef="c0" decimals="-3" id="ixv-26964" unitRef="mxn">2060123000</ifrs-full:AdjustmentsForIncomeTaxExpense>
    <ifrs-full:AdjustmentsForIncomeTaxExpense contextRef="c6" decimals="-3" id="ixv-26965" unitRef="mxn">1739998000</ifrs-full:AdjustmentsForIncomeTaxExpense>
    <ifrs-full:AdjustmentsForIncomeTaxExpense contextRef="c7" decimals="-3" id="ixv-26966" unitRef="mxn">3299522000</ifrs-full:AdjustmentsForIncomeTaxExpense>
    <ifrs-full:AdjustmentsForReconcileProfitLoss contextRef="c0" decimals="-3" id="ixv-26967" unitRef="mxn">11915690000</ifrs-full:AdjustmentsForReconcileProfitLoss>
    <ifrs-full:AdjustmentsForReconcileProfitLoss contextRef="c6" decimals="-3" id="ixv-26968" unitRef="mxn">6222898000</ifrs-full:AdjustmentsForReconcileProfitLoss>
    <ifrs-full:AdjustmentsForReconcileProfitLoss contextRef="c7" decimals="-3" id="ixv-26969" unitRef="mxn">12673107000</ifrs-full:AdjustmentsForReconcileProfitLoss>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable contextRef="c0" decimals="-3" id="ixv-26970" unitRef="mxn">-1206217000</ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable contextRef="c6" decimals="-3" id="ixv-26971" unitRef="mxn">653286000</ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable contextRef="c7" decimals="-3" id="ixv-26972" unitRef="mxn">-440424000</ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable>
    <simecb:AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables contextRef="c0" decimals="-3" id="ixv-26973" unitRef="mxn">-102379000</simecb:AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables>
    <simecb:AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables contextRef="c6" decimals="-3" id="ixv-26974" unitRef="mxn">-68247000</simecb:AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables>
    <simecb:AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables contextRef="c7" decimals="-3" id="ixv-26975" unitRef="mxn">-69476000</simecb:AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInInventories contextRef="c0" decimals="-3" id="ixv-26976" unitRef="mxn">357577000</ifrs-full:AdjustmentsForDecreaseIncreaseInInventories>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInInventories contextRef="c6" decimals="-3" id="ixv-26977" unitRef="mxn">1608776000</ifrs-full:AdjustmentsForDecreaseIncreaseInInventories>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInInventories contextRef="c7" decimals="-3" id="ixv-26978" unitRef="mxn">-1541781000</ifrs-full:AdjustmentsForDecreaseIncreaseInInventories>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables contextRef="c0" decimals="-3" id="ixv-26979" unitRef="mxn">1666948000</ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables contextRef="c6" decimals="-3" id="ixv-26980" unitRef="mxn">-74814000</ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables contextRef="c7" decimals="-3" id="ixv-26981" unitRef="mxn">-204519000</ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable contextRef="c0" decimals="-3" id="ixv-26982" unitRef="mxn">-5472293000</ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable contextRef="c6" decimals="-3" id="ixv-26983" unitRef="mxn">-2187193000</ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable contextRef="c7" decimals="-3" id="ixv-26984" unitRef="mxn">2375610000</ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable>
    <simecb:AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable contextRef="c0" decimals="-3" id="ixv-26985" unitRef="mxn">685076000</simecb:AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable>
    <simecb:AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable contextRef="c6" decimals="-3" id="ixv-26986" unitRef="mxn">62799000</simecb:AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable>
    <simecb:AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable contextRef="c7" decimals="-3" id="ixv-26987" unitRef="mxn">-8453000</simecb:AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable>
    <simecb:AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes contextRef="c0" decimals="-3" id="ixv-26988" unitRef="mxn">-2296047000</simecb:AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes>
    <simecb:AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes contextRef="c6" decimals="-3" id="ixv-26989" unitRef="mxn">-1954210000</simecb:AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes>
    <simecb:AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes contextRef="c7" decimals="-3" id="ixv-26990" unitRef="mxn">-3834758000</simecb:AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes>
    <ifrs-full:CashFlowsFromUsedInOperatingActivities contextRef="c0" decimals="-3" id="ixv-26991" unitRef="mxn">5548355000</ifrs-full:CashFlowsFromUsedInOperatingActivities>
    <ifrs-full:CashFlowsFromUsedInOperatingActivities contextRef="c6" decimals="-3" id="ixv-26992" unitRef="mxn">4263295000</ifrs-full:CashFlowsFromUsedInOperatingActivities>
    <ifrs-full:CashFlowsFromUsedInOperatingActivities contextRef="c7" decimals="-3" id="ixv-26993" unitRef="mxn">8949306000</ifrs-full:CashFlowsFromUsedInOperatingActivities>
    <ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities contextRef="c0" decimals="-3" id="ixv-26994" unitRef="mxn">2126962000</ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities>
    <ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities contextRef="c6" decimals="-3" id="ixv-26995" unitRef="mxn">2492673000</ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities>
    <ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities contextRef="c7" decimals="-3" id="ixv-26996" unitRef="mxn">1696485000</ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities>
    <simecb:DecreaseIncreaseInOtherNoncurrentAssets contextRef="c0" decimals="-3" id="ixv-26997" unitRef="mxn">-162319000</simecb:DecreaseIncreaseInOtherNoncurrentAssets>
    <simecb:DecreaseIncreaseInOtherNoncurrentAssets contextRef="c6" decimals="-3" id="ixv-26998" unitRef="mxn">-301913000</simecb:DecreaseIncreaseInOtherNoncurrentAssets>
    <simecb:DecreaseIncreaseInOtherNoncurrentAssets contextRef="c7" decimals="-3" id="ixv-26999" unitRef="mxn">32758000</simecb:DecreaseIncreaseInOtherNoncurrentAssets>
    <ifrs-full:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities contextRef="c0" decimals="-3" id="ixv-27000" unitRef="mxn">0</ifrs-full:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities>
    <ifrs-full:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities contextRef="c6" decimals="-3" id="ixv-27001" unitRef="mxn">88642000</ifrs-full:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities>
    <ifrs-full:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities contextRef="c7" decimals="-3" id="ixv-27002" unitRef="mxn">2075872000</ifrs-full:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities>
    <simecb:GainLossOnFinancialInstruments contextRef="c0" decimals="-3" id="ixv-27003" unitRef="mxn">-68119000</simecb:GainLossOnFinancialInstruments>
    <simecb:GainLossOnFinancialInstruments contextRef="c6" decimals="-3" id="ixv-27004" unitRef="mxn">-64436000</simecb:GainLossOnFinancialInstruments>
    <simecb:GainLossOnFinancialInstruments contextRef="c7" decimals="-3" id="ixv-27005" unitRef="mxn">778649000</simecb:GainLossOnFinancialInstruments>
    <ifrs-full:InterestReceivedClassifiedAsInvestingActivities contextRef="c0" decimals="-3" id="ixv-27006" unitRef="mxn">1618751000</ifrs-full:InterestReceivedClassifiedAsInvestingActivities>
    <ifrs-full:InterestReceivedClassifiedAsInvestingActivities contextRef="c6" decimals="-3" id="ixv-27007" unitRef="mxn">931866000</ifrs-full:InterestReceivedClassifiedAsInvestingActivities>
    <ifrs-full:InterestReceivedClassifiedAsInvestingActivities contextRef="c7" decimals="-3" id="ixv-27008" unitRef="mxn">445879000</ifrs-full:InterestReceivedClassifiedAsInvestingActivities>
    <ifrs-full:CashFlowsFromUsedInInvestingActivities contextRef="c0" decimals="-3" id="ixv-27009" unitRef="mxn">-277773000</ifrs-full:CashFlowsFromUsedInInvestingActivities>
    <ifrs-full:CashFlowsFromUsedInInvestingActivities contextRef="c6" decimals="-3" id="ixv-27010" unitRef="mxn">-1283100000</ifrs-full:CashFlowsFromUsedInInvestingActivities>
    <ifrs-full:CashFlowsFromUsedInInvestingActivities contextRef="c7" decimals="-3" id="ixv-27011" unitRef="mxn">-4137885000</ifrs-full:CashFlowsFromUsedInInvestingActivities>
    <ifrs-full:CashAdvancesAndLoansFromRelatedParties contextRef="c0" decimals="-3" id="ixv-27012" unitRef="mxn">0</ifrs-full:CashAdvancesAndLoansFromRelatedParties>
    <ifrs-full:CashAdvancesAndLoansFromRelatedParties contextRef="c6" decimals="-3" id="ixv-27013" unitRef="mxn">0</ifrs-full:CashAdvancesAndLoansFromRelatedParties>
    <ifrs-full:CashAdvancesAndLoansFromRelatedParties contextRef="c7" decimals="-3" id="ixv-27014" unitRef="mxn">2381464000</ifrs-full:CashAdvancesAndLoansFromRelatedParties>
    <simecb:RepurchaseAndPlacementOfOwnCapitalStocksNet contextRef="c0" decimals="-3" id="ixv-27015" unitRef="mxn">126495000</simecb:RepurchaseAndPlacementOfOwnCapitalStocksNet>
    <simecb:RepurchaseAndPlacementOfOwnCapitalStocksNet contextRef="c6" decimals="-3" id="ixv-27016" unitRef="mxn">89041000</simecb:RepurchaseAndPlacementOfOwnCapitalStocksNet>
    <simecb:RepurchaseAndPlacementOfOwnCapitalStocksNet contextRef="c7" decimals="-3" id="ixv-27017" unitRef="mxn">90129000</simecb:RepurchaseAndPlacementOfOwnCapitalStocksNet>
    <ifrs-full:InterestPaidClassifiedAsFinancingActivities contextRef="c0" decimals="-3" id="ixv-27018" unitRef="mxn">3733000</ifrs-full:InterestPaidClassifiedAsFinancingActivities>
    <ifrs-full:InterestPaidClassifiedAsFinancingActivities contextRef="c6" decimals="-3" id="ixv-27019" unitRef="mxn">153729000</ifrs-full:InterestPaidClassifiedAsFinancingActivities>
    <ifrs-full:InterestPaidClassifiedAsFinancingActivities contextRef="c7" decimals="-3" id="ixv-27020" unitRef="mxn">56352000</ifrs-full:InterestPaidClassifiedAsFinancingActivities>
    <ifrs-full:CashFlowsFromUsedInFinancingActivities contextRef="c0" decimals="-3" id="ixv-27021" unitRef="mxn">-130228000</ifrs-full:CashFlowsFromUsedInFinancingActivities>
    <ifrs-full:CashFlowsFromUsedInFinancingActivities contextRef="c6" decimals="-3" id="ixv-27022" unitRef="mxn">-242770000</ifrs-full:CashFlowsFromUsedInFinancingActivities>
    <ifrs-full:CashFlowsFromUsedInFinancingActivities contextRef="c7" decimals="-3" id="ixv-27023" unitRef="mxn">2234983000</ifrs-full:CashFlowsFromUsedInFinancingActivities>
    <ifrs-full:IncreaseDecreaseInCashAndCashEquivalents contextRef="c0" decimals="-3" id="ixv-27024" unitRef="mxn">5140354000</ifrs-full:IncreaseDecreaseInCashAndCashEquivalents>
    <ifrs-full:IncreaseDecreaseInCashAndCashEquivalents contextRef="c6" decimals="-3" id="ixv-27025" unitRef="mxn">2737425000</ifrs-full:IncreaseDecreaseInCashAndCashEquivalents>
    <ifrs-full:IncreaseDecreaseInCashAndCashEquivalents contextRef="c7" decimals="-3" id="ixv-27026" unitRef="mxn">7046404000</ifrs-full:IncreaseDecreaseInCashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="c5" decimals="-3" id="ixv-27027" unitRef="mxn">23584335000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="c28" decimals="-3" id="ixv-27028" unitRef="mxn">21546386000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="c15" decimals="-3" id="ixv-27029" unitRef="mxn">15130192000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents contextRef="c0" decimals="-3" id="ixv-27030" unitRef="mxn">433538000</ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents>
    <ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents contextRef="c6" decimals="-3" id="ixv-27031" unitRef="mxn">-699476000</ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents>
    <ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents contextRef="c7" decimals="-3" id="ixv-27032" unitRef="mxn">-630210000</ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="c4" decimals="-3" id="ixv-27033" unitRef="mxn">29158227000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="c5" decimals="-3" id="ixv-27034" unitRef="mxn">23584335000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="c28" decimals="-3" id="ixv-27035" unitRef="mxn">21546386000</ifrs-full:CashAndCashEquivalents>
    <simecb:DisclosureOfNatureOfBusinessExplanatory contextRef="c0" id="ixv-17354">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0%"&gt;&lt;/td&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;</simecb:DisclosureOfNatureOfBusinessExplanatory>
    <simecb:StockExchangeTerm contextRef="c0" id="ixv-27036">P99Y</simecb:StockExchangeTerm>
    <ifrs-full:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory contextRef="c0" id="ixv-17375">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0%"&gt;&lt;/td&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"&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="font-family: Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
    2024, major investments have been made in Brazil: in the company GV do Brasil new steel mill and new rolling mill to bring production
    to 500 thousand tons of steel, mainly for the production of rebar, for whose construction the estimated completion date is November
    2026; in the company Companhia Siderurgica do Espirito Santo S.A., investments will be made to increase to 500 thousand tons the
    production of rebar and the production of special steels, the installation of equipment has an estimated completion date of July
    2025.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font-family: Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font-family: Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif; text-align: justify"&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="font-family: Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
    August 2023, the Company announced the decision to cease operations indefinitely at its plants located in the United States of America;
    cessation that took place in October 2023. This included its production plant in Canton, Ohio, and its rolling mills located in Solon,
    Massillon, and Lackawanna, all of which are expected to remain inactive unless economic conditions change. &#160;Relationships with
    clients have been maintained in accordance with the respective contracts, which will be served from the plants located in Mexico,
    in the case of special SBQ steels they will be served from the plant located in Apizaco, Tlaxcala, Mexico. When the plants closed,
    the workers who provided their services to the company were liquidated; it has a minimum level of personnel to sell the existing
    inventory; as well as, provide maintenance and security to existing assets and properties. On the other hand, the plants and some
    inventories expert valuations were carried out in order to review whether a possible deterioration in these assets would have to
    be recorded. The client portfolio was also reviewed, on which the estimate for expected credit losses was additionally increased.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font-family: Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font-family: Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-family: Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
    2024, the Canton plant and its three rolling mills located in Solon, Massillon, and Lackawanna, did not resume production but continued
    to operate with minimal staff solely to sell remaining finished products and scrap and to safeguard existing assets and properties..
    Additionally, in 2024, the company repaid significant liabilities using its own resources and contributions from Grupo Simec, S.A.B.
    de C.V. Likewise, in the future, Grupo Simec, S.A.B. de C.V. will continue to contribute according to the plant&#x2019;s needs.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory>
    <ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations contextRef="c0" id="ixv-17427">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0%"&gt;&lt;/td&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The Company&#x2019;s financial statements
for the periods presented have been prepared in accordance with International Financial Reporting Standards (IFRS) issued by the International
Accounting Standards Board (IASB). IFRS also include all current International Accounting Standards (IAS), as well as all related interpretations
issued by the IFRS Interpretations Committee, including those previously issued by the Standing Interpretations Committee. The Company
applied IFRS in effect as of December 31, 2024.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The following amendments and standards
are not yet effective, the Company is evaluating the impact they may have on its financial statements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Amendments to IFRS 9.- Financial Instruments
and IFRS 7.- Financial Instruments: Disclosures, regarding the classification and measurement of financial instruments.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;These amendments establish the requirements
as to when a financial liability can be derecognized when settled by electronic transfer, as well as when cash flows can be considered
as simply payments of principal and interest and, therefore, the ability to classify assets at amortized cost.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;While the Group is still assessing
the impacts, the current expectation is that the amendments related to the timing of derecognition of liabilities may affect the Group&#x2019;s
financial liabilities, however, the amendments related to the classification of financial assets are not expected to have an impact on
the Group. The amendments are applicable to the 2026 financial statements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;IFRS 18 Presentation and Disclosure
of Financial Statements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;This standard will replace IAS 1 Presentation
of Financial Statements. Although many of the requirements will remain in force, the new standard will affect the presentation of the
Income Statement and, consequently, the Statement of Cash Flows. It will also require the disclosure of management performance indicators
and may affect the level of aggregation and disaggregation in the main financial statements and notes.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;IFRS 18 applies to periods beginning
on or after January 1, 2027 and will be applied retrospectively. The Group is still evaluating the impact that IFRS 18 could have on its
financial statements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;There are no other new standards or
amendments that are expected to have a material impact on the Group.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Creation of the International Sustainability
Standards Board (ISSB)&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;This board was created by the IFRS
Foundation with the objective of developing high quality global sustainability disclosure standards that provide investors and other capital
market participants with information on sustainability-related risks and opportunities.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Standards Issued by ISSB&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;To date, the ISSB has issued two main
standards:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; border-spacing: 0px;" width="100%"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;1.&lt;/td&gt;&lt;td style="text-align: justify"&gt;IFRS S1: General Requirements for Disclosure of Sustainability-Related Financial Information.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; border-spacing: 0px;" width="100%"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.75in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;o&lt;/td&gt;&lt;td style="text-align: justify"&gt;This standard requires entities to disclose information about all risks and opportunities related to sustainability
that could reasonably affect cash flows, access to financing or the cost of capital in the short, medium or long term.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; border-spacing: 0px;" width="100%"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;2.&lt;/td&gt;&lt;td style="text-align: justify"&gt;IFRS S2: Climate-Related Disclosures.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; border-spacing: 0px;" width="100%"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.75in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;o&lt;/td&gt;&lt;td style="text-align: justify"&gt;This standard requires entities to disclose information about physical and transitional risks, as well
as weather-related opportunities that may reasonably affect cash flows, access to financing or the cost of capital in the short, medium
or long term.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Validity in Mexico&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;As of 2025, all issuers in Mexico will
be required to adopt the International Sustainability Standards IFRS S1 and S2. The National Banking and Securities Commission has established
that these standards will be mandatory to strengthen transparency and align disclosure of ESG (environmental, social and governance) risks
and opportunities with global best practices. This initiative represents a fundamental change in the way Mexican companies report their
sustainability performance, improving the quality of information available to investors and facilitating access to sustainable financing.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The Company has been taking the appropriate
measures to comply with these new Sustainability Standards.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Simec is evaluating the impact
that these changes could have on its financial statements.&lt;/p&gt;</ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations>
    <ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory contextRef="c0" id="ixv-17512">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0%"&gt;&lt;/td&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Consolidation basis - 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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;As of December 31, 2024, and 2023,
the subsidiaries of Grupo Simec, S.A.B. de C.V. included in the consolidation are the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;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&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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="font-weight: bold; text-align: justify"&gt;Subsidiaries established in Mexico:&lt;/td&gt;&lt;td&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&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;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&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="text-align: justify"&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="text-align: justify"&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="text-align: justify"&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="text-align: justify"&gt;Coordinadora de Servicios Sider&#xfa;rgicos de Calidad, S.A. de C.V. (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; "&gt;
    &lt;td style="text-align: justify"&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="text-align: justify"&gt;Procesadora Mexicali, S.A. de C.V. (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;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="text-align: justify"&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="text-align: justify"&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="text-align: justify"&gt;Operadora de Servicios Sider&#xfa;rgicos de Tlaxcala, S.A.&#160;de C.V. (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="text-align: justify"&gt;Operadora de Metales, S.A. de C.V. (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; "&gt;
    &lt;td style="text-align: justify"&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="text-align: justify"&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="text-align: justify"&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="text-align: justify"&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="text-align: justify"&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="text-align: justify"&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="text-align: justify"&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="text-align: justify"&gt;Simec International 6, S.A. de C.V. (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; "&gt;
    &lt;td style="text-align: justify"&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="text-align: justify"&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="text-align: justify"&gt;Corporativos G&amp;amp;DL, S.A. de C.V. (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="text-align: justify"&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="text-align: justify"&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="text-align: justify"&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;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="text-align: justify"&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;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="text-align: justify"&gt;Aceros Especiales Simec Tlaxcala, S.A. de C.V. (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; "&gt;
    &lt;td style="text-align: justify"&gt;Gases Industriales de America, 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="text-align: justify"&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="text-align: justify"&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="text-align: justify"&gt;Sider&#xfa;rgicos Noroeste, 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="text-align: justify"&gt;Simec Sider&#xfa;rgico, 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="font-weight: bold; text-align: justify"&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="text-align: justify"&gt;SimRep Corporation and Subsidiaries (3) (4) (5) (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;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="text-align: justify"&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="text-align: justify"&gt;Pacific Steel Projects, Inc. (4) (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="text-align: justify"&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="text-align: justify"&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="text-align: justify"&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="text-align: justify"&gt;GV do Brasil Industria e Comercio de A&#xe7;o LTDA (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;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="text-align: justify"&gt;Companhia Siderurgica do Espiritu Santo S.A. (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;/table&gt;

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

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: justify"&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;/table&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: justify"&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;Companies located in Brazil.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: justify"&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, 2023.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: justify"&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;/table&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: justify"&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;/table&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: justify"&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;/table&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: justify"&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 that have lost the entire capital stock, except Procesadora Mexicali, S.A. de C.V. and Aceros Especiales Simec Tlaxcala, 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;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;b&gt;Summary of the main accounting policies&lt;/b&gt;
- 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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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;- 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: justify; text-indent: -5.4pt; padding-left: 5.4pt"&gt;Current exchange rate as of December 31, 2024&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;20.51&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: justify; text-indent: -5.4pt; padding-left: 5.4pt"&gt;Current exchange rate as of December 31, 2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;16.89&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: justify"&gt;Average exchange rate for the year ended December 31, 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;18.30&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: justify"&gt;Average exchange rate for the year ended December 31, 2023 (*)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;17.77&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: justify; text-indent: -5.4pt; padding-left: 5.4pt"&gt;Current exchange rate as of May 12, 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;19.56&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0px"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0px"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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;- 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;At the date of acquisition, the identifiable
assets acquired and the liabilities assumed are recognized at their fair value, except:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;When a business combination is achieved
in stages, the Company&#x2019;s previously held equity interest in the acquiree is 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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0px"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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;- Cash consists of deposits in bank accounts that do not generate interest. Cash equivalents consist 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0px"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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;Estimates for expected credit losses&lt;/i&gt;&lt;/b&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0px"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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;- 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. Which is recorded in the statement of financial position and it&#xb4;s counterpart account in administration expenses.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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 130,622 metric tons (MT) of coke inventory valued at 1,415 million Mexican pesos
(average of USD$ 528 /MT) on hand at December 31, 2024 and 130,622 MT of coke inventory valued at 1,249 million Mexican pesos (average
of USD$ 566/MT) on hand at December 31, 2023 that is classified as long-term in the accompanying Consolidated Statements of Financial
Position.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0px"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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 &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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The initial estimated useful lives
of the Company&#x2019;s main assets are as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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-align: justify"&gt;Buildings&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;10 to 65&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;Machinery and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;5 to 40&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: justify"&gt;Transportation equipment&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: center"&gt;4&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;Furniture, chattels and computer equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;3 to 10&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0px"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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; - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0px"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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; - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;All other costs for loans are recognized
in profit or loss in the period in which they are incurred.&lt;/p&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0px"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Expenditure on research activities
is recognized as an expense in the period in which it is incurred.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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 &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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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;- 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Retirement benefit cost&lt;/i&gt;&lt;/b&gt; - Contributions to termination benefit plans and defined contribution plans are recognized as expenses at the time employees have provided the services that entitle them to the contributions.&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The retirement benefit liability is determined considering the present value of the defined benefit obligation at the date of the statement of financial position. The remunerations included in the determination of this liability correspond to seniority premiums for retirement. Actuarial gains and losses are charged or credited to the results of the year. Both the retirement benefit liability and the corresponding net costs of the period are determined according to the projected unit credit method based on projected salaries, using for this purpose certain assumptions and hypotheses determined by independent actuaries.&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The employee benefit obligations recognized in the consolidated statement of financial position represent the present value of the defined benefit obligation.&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Prior to the cessation of operations of the Republic plants, Republic operated a number of employee benefit plans. Contributions to these benefit plans were either contractually determined by the terms of a collective bargaining agreement with the United Steelworkers union or were under the terms of a defined contribution plan. Accordingly, the company paid fixed contributions to separate entities and included them in the expense of the period in which employees performed services that entitled them to benefits.&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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;- 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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; - Income taxes represent 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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; - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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; - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 78pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 78pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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; - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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; - 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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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 transactions&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Exchange differences are recognized
in profit or loss in the period in which they arise except for:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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&lt;/i&gt;&lt;/b&gt; - Financial assets are classified in accordance with IFRS 9 Financial Instruments (&#x201c;IFRS 9&#x201d;) into financial assets that are subsequently measured at amortized cost, at fair value through Other Comprehensive Income (OCI) or at fair value through profit or loss based on the Company&#x2019;s business model for managing the financial assets and the contractual cash flow characteristics of the financial asset.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;b&gt;Financial assets at amortized cost&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Financial assets are measured at amortized
cost when the objective of holding the financial assets is to obtain contractual cash flows, and the contractual terms of the financial
asset give rise on specified dates to cash flows that are only payments of principal and interest on the principal amount. Financial assets
are initially recognized at fair value plus transaction costs and subsequently recorded at amortized cost using the effective interest
rate method, with changes in carrying value recognized in the statement of income. They are included in current assets except for maturities
greater than 12 months from the closing date, which are included in non-current assets. The Group&#x2019;s financial assets, measured at
amortized cost, are mainly presented as &#x201c;Trade accounts and notes receivable&#x201d;, &#x201c;Other accounts and notes receivable&#x201d;,
and &#x201c;Accounts receivable from related parties&#x201d; in the consolidated statement of financial position.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;b&gt;Financial assets at fair value through
OCI&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;These are financial assets held for
the purpose of obtaining contractual cash flows and the sale of the financial assets, and the contractual terms of the financial asset
give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The Company&#x2019;s investments in
certain equity instruments have been designated to be measured at fair value through OCI in accordance with MFRS 9. In connection with
this designation, any amount presented in OCI will not be transferred to the consolidated statement of income. Dividends on these equity
instruments are recognized in the consolidated statement of income when the right to pay the dividend is established, and it is probable
that such dividend will be paid to the Company.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;b&gt;Financial assets at fair value through
profit or loss&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;These are financial assets held for
trading. A financial asset is classified in this category if it is acquired for the purpose of selling in the near term. Derivative financial
instruments are also included in this category unless they are designated as hedging instruments. Assets in this category are classified
as current assets if they are expected to be settled within 12 months, otherwise they are classified as non-current assets.&lt;/p&gt;

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

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;b&gt;Derecognition&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The Group assesses the expected credit
losses associated with its financial assets recorded at fair value through OCI. The applicable impairment method depends on whether there
has been a significant increase in credit risk.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;For notes and trade receivables, the
Company applies a simplified approach permitted by MFRS 9, which requires that expected losses over the life of the asset be recognized
upon initial recognition of the notes and trade receivables&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;A financial liability is classified
as held for trading if:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 78pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 1in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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; - Revenue from contracts with customers is recognized when control of the goods or services is transferred to the customer in an amount that reflects the consideration to which the company expect to be entitled in exchange for those goods and services.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Sale of goods&lt;/p&gt;

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

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Revenue from products sales manufactured
by the Company (&#x201c;the products&#x201d;) is recognized at the point in time when control of the asset is transferred to the customer,
normally generally on delivery of the parts. The normal credit term is 30 to 90 days upon delivery.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Contract assets&lt;/p&gt;

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

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;A contract asset is the right to consideration
in exchange for goods or services transferred to the customer. If the Company performs an obligation by transferring goods or services
to a customer before the customer pays consideration or before payment is due, a contract asset is recognized for the earned consideration
that is conditional.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Accounts receivable&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;A receivable represents the Company&#x2019;s
right to an amount of consideration that is unconditional (i.e., only the passage of time is required before payment of the consideration
is due).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Contract liabilities and advances from
customers&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;A contract liability is the obligation
to transfer the control over goods or services to a customer for which the Company has received consideration (or an amount of consideration
is due) from the customer. If a customer pays consideration before the Company transfers goods or services to the customer, a contract
liability is recognized when the payment is due, and an advance from customers when the payment is made. Contract liabilities (or advance
from customer) are recognized as revenue when the Company performs its performance obligations under the contract.&lt;/p&gt;

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

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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&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>
    <ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory contextRef="c0" id="ixv-17546">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;As of December 31, 2024, and 2023,
the subsidiaries of Grupo Simec, S.A.B. de C.V. included in the consolidation are the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;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&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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="font-weight: bold; text-align: justify"&gt;Subsidiaries established in Mexico:&lt;/td&gt;&lt;td&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&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;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&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="text-align: justify"&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="text-align: justify"&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="text-align: justify"&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="text-align: justify"&gt;Coordinadora de Servicios Sider&#xfa;rgicos de Calidad, S.A. de C.V. (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; "&gt;
    &lt;td style="text-align: justify"&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="text-align: justify"&gt;Procesadora Mexicali, S.A. de C.V. (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;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="text-align: justify"&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="text-align: justify"&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="text-align: justify"&gt;Operadora de Servicios Sider&#xfa;rgicos de Tlaxcala, S.A.&#160;de C.V. (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="text-align: justify"&gt;Operadora de Metales, S.A. de C.V. (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; "&gt;
    &lt;td style="text-align: justify"&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="text-align: justify"&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="text-align: justify"&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="text-align: justify"&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="text-align: justify"&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="text-align: justify"&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="text-align: justify"&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="text-align: justify"&gt;Simec International 6, S.A. de C.V. (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; "&gt;
    &lt;td style="text-align: justify"&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="text-align: justify"&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="text-align: justify"&gt;Corporativos G&amp;amp;DL, S.A. de C.V. (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="text-align: justify"&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="text-align: justify"&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="text-align: justify"&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;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="text-align: justify"&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;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="text-align: justify"&gt;Aceros Especiales Simec Tlaxcala, S.A. de C.V. (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; "&gt;
    &lt;td style="text-align: justify"&gt;Gases Industriales de America, 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="text-align: justify"&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="text-align: justify"&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="text-align: justify"&gt;Sider&#xfa;rgicos Noroeste, 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="text-align: justify"&gt;Simec Sider&#xfa;rgico, 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="font-weight: bold; text-align: justify"&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="text-align: justify"&gt;SimRep Corporation and Subsidiaries (3) (4) (5) (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;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="text-align: justify"&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="text-align: justify"&gt;Pacific Steel Projects, Inc. (4) (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="text-align: justify"&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="text-align: justify"&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="text-align: justify"&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="text-align: justify"&gt;GV do Brasil Industria e Comercio de A&#xe7;o LTDA (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;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="text-align: justify"&gt;Companhia Siderurgica do Espiritu Santo S.A. (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;/table&gt;

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

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: justify"&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;/table&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: justify"&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;Companies located in Brazil.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: justify"&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, 2023.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: justify"&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;/table&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: justify"&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;/table&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: justify"&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;/table&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: justify"&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 that have lost the entire capital stock, except Procesadora Mexicali, S.A. de C.V. and Aceros Especiales Simec Tlaxcala, 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;/table&gt;</ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c56" decimals="4" id="ixv-27037" unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c57" decimals="4" id="ixv-27038" unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c58" decimals="4" id="ixv-27039" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c59" decimals="4" id="ixv-27040" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c60" decimals="4" id="ixv-27041" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c61" decimals="4" id="ixv-27042" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c62" decimals="4" id="ixv-27043" unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c63" decimals="4" id="ixv-27044" unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c64"
      decimals="4"
      id="ix_20_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c65"
      decimals="4"
      id="ix_21_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c66" decimals="4" id="ixv-27047" unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c67" decimals="4" id="ixv-27048" unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c68"
      decimals="4"
      id="ix_22_fact"
      unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c69"
      decimals="4"
      id="ix_23_fact"
      unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c70" decimals="4" id="ixv-27051" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c71" decimals="4" id="ixv-27052" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c72" decimals="4" id="ixv-27053" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c73" decimals="4" id="ixv-27054" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c74"
      decimals="4"
      id="ix_24_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c75"
      decimals="4"
      id="ix_25_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c76"
      decimals="4"
      id="ix_26_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c77"
      decimals="4"
      id="ix_27_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c78" decimals="4" id="ixv-27059" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c79" decimals="4" id="ixv-27060" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c80" decimals="4" id="ixv-27061" unitRef="pure">0.9995</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c81" decimals="4" id="ixv-27062" unitRef="pure">0.9995</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c82" decimals="4" id="ixv-27063" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c83" decimals="4" id="ixv-27064" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c84" decimals="4" id="ix_0_fact" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c85" decimals="4" id="ix_1_fact" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c86" decimals="4" id="ix_2_fact" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c87" decimals="4" id="ix_3_fact" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c88" decimals="4" id="ixv-27069" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c89" decimals="4" id="ixv-27070" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c90" decimals="4" id="ixv-27071" unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c91" decimals="4" id="ixv-27072" unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c92"
      decimals="4"
      id="ix_28_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c93"
      decimals="4"
      id="ix_29_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c94" decimals="4" id="ixv-27075" unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c95" decimals="4" id="ixv-27076" unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c96" decimals="4" id="ixv-27077" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c97" decimals="4" id="ixv-27078" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c98"
      decimals="4"
      id="ix_30_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c99"
      decimals="4"
      id="ix_31_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c100"
      decimals="4"
      id="ixv-27081"
      unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c101"
      decimals="4"
      id="ixv-27082"
      unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c102"
      decimals="4"
      id="ixv-27083"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c103"
      decimals="4"
      id="ixv-27084"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c104"
      decimals="4"
      id="ixv-27085"
      unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c105"
      decimals="4"
      id="ixv-27086"
      unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c106"
      decimals="4"
      id="ixv-27087"
      unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c107"
      decimals="4"
      id="ixv-27088"
      unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c108"
      decimals="4"
      id="ix_32_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c109"
      decimals="4"
      id="ix_33_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c110"
      decimals="4"
      id="ixv-27091"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c111"
      decimals="4"
      id="ixv-27092"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c112"
      decimals="4"
      id="ixv-27093"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c113"
      decimals="4"
      id="ixv-27094"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c114"
      decimals="4"
      id="ixv-27095"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c115"
      decimals="4"
      id="ixv-27096"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c116"
      decimals="4"
      id="ixv-27097"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c117"
      decimals="4"
      id="ixv-27098"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c118"
      decimals="4"
      id="ixv-27099"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c119"
      decimals="4"
      id="ixv-27100"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c120"
      decimals="4"
      id="ix_8_fact"
      unitRef="pure">0.9941</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c121"
      decimals="4"
      id="ix_9_fact"
      unitRef="pure">0.9941</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c122"
      decimals="4"
      id="ix_10_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c123"
      decimals="4"
      id="ix_11_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c124"
      decimals="4"
      id="ix_12_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c125"
      decimals="4"
      id="ix_13_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c126"
      decimals="4"
      id="ix_14_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c127"
      decimals="4"
      id="ix_15_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c128"
      decimals="4"
      id="ix_16_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c129"
      decimals="4"
      id="ix_17_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c130"
      decimals="4"
      id="ix_18_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c131"
      decimals="4"
      id="ix_19_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c132"
      decimals="4"
      id="ix_4_fact"
      unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c133"
      decimals="4"
      id="ix_5_fact"
      unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c134"
      decimals="4"
      id="ix_6_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c135"
      decimals="4"
      id="ix_7_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c53" decimals="4" id="ixv-27117" unitRef="pure">0.0059</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <simecb:DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory contextRef="c0" id="ixv-18052">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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;- The functional and reporting currency of the Company is the Mexican peso ($). The financial statements of foreign subsidiaries were translated to Mexican pesos in accordance with International Accounting Standard (IAS) 21, &lt;i&gt;The Effects of Changes in Foreign Exchange Rates&lt;/i&gt;. Under this standard, the first step to convert financial information from operations abroad is the determination of the functional currency. The functional currency is the currency of the primary economic environment of the foreign operation or, if different, the currency that mainly impacts its cash flows.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The U.S. dollar (US Dollar or USD$)
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;/p&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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;/p&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: justify; text-indent: -5.4pt; padding-left: 5.4pt"&gt;Current exchange rate as of December 31, 2024&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;20.51&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: justify; text-indent: -5.4pt; padding-left: 5.4pt"&gt;Current exchange rate as of December 31, 2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;16.89&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: justify"&gt;Average exchange rate for the year ended December 31, 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;18.30&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: justify"&gt;Average exchange rate for the year ended December 31, 2023 (*)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;17.77&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: justify; text-indent: -5.4pt; padding-left: 5.4pt"&gt;Current exchange rate as of May 12, 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;19.56&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0px"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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;</simecb:DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory>
    <ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory contextRef="c0" id="ixv-18089">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: justify; text-indent: -5.4pt; padding-left: 5.4pt"&gt;Current exchange rate as of December 31, 2024&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;20.51&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: justify; text-indent: -5.4pt; padding-left: 5.4pt"&gt;Current exchange rate as of December 31, 2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;16.89&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: justify"&gt;Average exchange rate for the year ended December 31, 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;18.30&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: justify"&gt;Average exchange rate for the year ended December 31, 2023 (*)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;17.77&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: justify; text-indent: -5.4pt; padding-left: 5.4pt"&gt;Current exchange rate as of May 12, 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;19.56&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0px"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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;</ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory>
    <ifrs-full:ClosingForeignExchangeRate contextRef="c4" decimals="2" id="ixv-27118" unitRef="pure">20.51</ifrs-full:ClosingForeignExchangeRate>
    <ifrs-full:ClosingForeignExchangeRate contextRef="c5" decimals="2" id="ixv-27119" unitRef="pure">16.89</ifrs-full:ClosingForeignExchangeRate>
    <ifrs-full:AverageForeignExchangeRate contextRef="c0" decimals="2" id="ix_34_fact" unitRef="pure">18.3</ifrs-full:AverageForeignExchangeRate>
    <ifrs-full:AverageForeignExchangeRate contextRef="c6" decimals="2" id="ix_35_fact" unitRef="pure">17.77</ifrs-full:AverageForeignExchangeRate>
    <ifrs-full:ClosingForeignExchangeRate
      contextRef="c136"
      decimals="2"
      id="ixv-27122"
      unitRef="pure">19.56</ifrs-full:ClosingForeignExchangeRate>
    <ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory contextRef="c0" id="ixv-18136">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0px"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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;- 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;At the date of acquisition, the identifiable
assets acquired and the liabilities assumed are recognized at their fair value, except:&lt;/p&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;When a business combination is achieved
in stages, the Company&#x2019;s previously held equity interest in the acquiree is 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;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents contextRef="c0" id="ixv-18205">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0px"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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;- Cash consists of deposits in bank accounts that do not generate interest. Cash equivalents consist 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents>
    <simecb:DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses contextRef="c0" id="ixv-18220">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0px"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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;Estimates for expected credit losses&lt;/i&gt;&lt;/b&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;</simecb:DescriptionOfAccountingPolicyForAllowancesForEstimatesForExpectedCreditLosses>
    <ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories contextRef="c0" id="ixv-18232">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0px"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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;- 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. Which is recorded in the statement of financial position and it&#xb4;s counterpart account in administration expenses.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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 130,622 metric tons (MT) of coke inventory valued at 1,415 million Mexican pesos
(average of USD$ 528 /MT) on hand at December 31, 2024 and 130,622 MT of coke inventory valued at 1,249 million Mexican pesos (average
of USD$ 566/MT) on hand at December 31, 2023 that is classified as long-term in the accompanying Consolidated Statements of Financial
Position.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories>
    <simecb:QuantityOfInventories contextRef="c4" decimals="0" id="ixv-27123" unitRef="Tons">130622</simecb:QuantityOfInventories>
    <ifrs-full:InventoriesAtFairValueLessCostsToSell contextRef="c4" decimals="-6" id="ixv-27124" unitRef="mxn">1415000000</ifrs-full:InventoriesAtFairValueLessCostsToSell>
    <ifrs-full:InventoriesAtFairValueLessCostsToSell contextRef="c4" decimals="0" id="ixv-27125" unitRef="usd">528</ifrs-full:InventoriesAtFairValueLessCostsToSell>
    <simecb:QuantityOfInventories contextRef="c5" decimals="0" id="ixv-27126" unitRef="Tons">130622</simecb:QuantityOfInventories>
    <ifrs-full:InventoriesAtFairValueLessCostsToSell contextRef="c5" decimals="-6" id="ixv-27127" unitRef="mxn">1249000000</ifrs-full:InventoriesAtFairValueLessCostsToSell>
    <ifrs-full:InventoriesAtFairValueLessCostsToSell contextRef="c28" decimals="0" id="ixv-27128" unitRef="usd">566</ifrs-full:InventoriesAtFairValueLessCostsToSell>
    <ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory contextRef="c0" id="ixv-18272">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0px"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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 &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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The initial estimated useful lives
of the Company&#x2019;s main assets are as follows:&lt;/p&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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-align: justify"&gt;Buildings&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;10 to 65&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;Machinery and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;5 to 40&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: justify"&gt;Transportation equipment&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: center"&gt;4&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;Furniture, chattels and computer equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;3 to 10&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory contextRef="c0" id="ixv-18289">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The initial estimated useful lives
of the Company&#x2019;s main assets are as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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-align: justify"&gt;Buildings&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;10 to 65&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;Machinery and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;5 to 40&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: justify"&gt;Transportation equipment&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: center"&gt;4&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;Furniture, chattels and computer equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;3 to 10&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment contextRef="c137" id="ixv-27129">P10Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment contextRef="c138" id="ixv-27130">P65Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment contextRef="c139" id="ixv-27131">P5Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment contextRef="c140" id="ixv-27132">P40Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment contextRef="c141" id="ixv-27133">P4Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment contextRef="c142" id="ixv-27134">P3Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment contextRef="c143" id="ixv-27135">P10Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment>
    <ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory contextRef="c0" id="ixv-18323">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0px"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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; - 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;</ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory contextRef="c0" id="ixv-18335">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0px"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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; - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;All other costs for loans are recognized
in profit or loss in the period in which they are incurred.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory contextRef="c0" id="ixv-18369">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0px"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Expenditure on research activities
is recognized as an expense in the period in which it is incurred.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory contextRef="c0" id="ixv-18450">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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 &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;</ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory contextRef="c0" id="ixv-18479">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory contextRef="c0" id="ixv-18499">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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;- 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory contextRef="c0" id="ixv-18514">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Retirement benefit cost&lt;/i&gt;&lt;/b&gt; - Contributions to termination benefit plans and defined contribution plans are recognized as expenses at the time employees have provided the services that entitle them to the contributions.&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The retirement benefit liability is determined considering the present value of the defined benefit obligation at the date of the statement of financial position. The remunerations included in the determination of this liability correspond to seniority premiums for retirement. Actuarial gains and losses are charged or credited to the results of the year. Both the retirement benefit liability and the corresponding net costs of the period are determined according to the projected unit credit method based on projected salaries, using for this purpose certain assumptions and hypotheses determined by independent actuaries.&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The employee benefit obligations recognized in the consolidated statement of financial position represent the present value of the defined benefit obligation.&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Prior to the cessation of operations of the Republic plants, Republic operated a number of employee benefit plans. Contributions to these benefit plans were either contractually determined by the terms of a collective bargaining agreement with the United Steelworkers union or were under the terms of a defined contribution plan. Accordingly, the company paid fixed contributions to separate entities and included them in the expense of the period in which employees performed services that entitled them to benefits.&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory contextRef="c0" id="ixv-18548">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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;- 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;</ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory contextRef="c0" id="ixv-18560">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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; - Income taxes represent the sum of the tax currently payable and deferred taxes.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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; - 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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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; - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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;/p&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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; - 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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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; - 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;</ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory contextRef="c0" id="ixv-18644">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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 transactions&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Exchange differences are recognized
in profit or loss in the period in which they arise except for:&lt;/p&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;</ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory contextRef="c0" id="ixv-18686">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory contextRef="c0" id="ixv-18701">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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&lt;/i&gt;&lt;/b&gt; - Financial assets are classified in accordance with IFRS 9 Financial Instruments (&#x201c;IFRS 9&#x201d;) into financial assets that are subsequently measured at amortized cost, at fair value through Other Comprehensive Income (OCI) or at fair value through profit or loss based on the Company&#x2019;s business model for managing the financial assets and the contractual cash flow characteristics of the financial asset.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;b&gt;Financial assets at amortized cost&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Financial assets are measured at amortized
cost when the objective of holding the financial assets is to obtain contractual cash flows, and the contractual terms of the financial
asset give rise on specified dates to cash flows that are only payments of principal and interest on the principal amount. Financial assets
are initially recognized at fair value plus transaction costs and subsequently recorded at amortized cost using the effective interest
rate method, with changes in carrying value recognized in the statement of income. They are included in current assets except for maturities
greater than 12 months from the closing date, which are included in non-current assets. The Group&#x2019;s financial assets, measured at
amortized cost, are mainly presented as &#x201c;Trade accounts and notes receivable&#x201d;, &#x201c;Other accounts and notes receivable&#x201d;,
and &#x201c;Accounts receivable from related parties&#x201d; in the consolidated statement of financial position.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;b&gt;Financial assets at fair value through
OCI&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;These are financial assets held for
the purpose of obtaining contractual cash flows and the sale of the financial assets, and the contractual terms of the financial asset
give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The Company&#x2019;s investments in
certain equity instruments have been designated to be measured at fair value through OCI in accordance with MFRS 9. In connection with
this designation, any amount presented in OCI will not be transferred to the consolidated statement of income. Dividends on these equity
instruments are recognized in the consolidated statement of income when the right to pay the dividend is established, and it is probable
that such dividend will be paid to the Company.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;b&gt;Financial assets at fair value through
profit or loss&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;These are financial assets held for
trading. A financial asset is classified in this category if it is acquired for the purpose of selling in the near term. Derivative financial
instruments are also included in this category unless they are designated as hedging instruments. Assets in this category are classified
as current assets if they are expected to be settled within 12 months, otherwise they are classified as non-current assets.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;b&gt;Derecognition&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The Group assesses the expected credit
losses associated with its financial assets recorded at fair value through OCI. The applicable impairment method depends on whether there
has been a significant increase in credit risk.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;For notes and trade receivables, the
Company applies a simplified approach permitted by MFRS 9, which requires that expected losses over the life of the asset be recognized
upon initial recognition of the notes and trade receivables&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory contextRef="c0" id="ixv-18763">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;A financial liability is classified
as held for trading if:&lt;/p&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;</ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory contextRef="c0" id="ixv-18882">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory>
    <simecb:PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument contextRef="c54" decimals="2" id="ixv-27136" unitRef="pure">0.80</simecb:PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument>
    <simecb:PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument contextRef="c55" decimals="2" id="ixv-27137" unitRef="pure">1.25</simecb:PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument>
    <ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue contextRef="c0" id="ixv-18916">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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; - Revenue from contracts with customers is recognized when control of the goods or services is transferred to the customer in an amount that reflects the consideration to which the company expect to be entitled in exchange for those goods and services.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Sale of goods&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Revenue from products sales manufactured
by the Company (&#x201c;the products&#x201d;) is recognized at the point in time when control of the asset is transferred to the customer,
normally generally on delivery of the parts. The normal credit term is 30 to 90 days upon delivery.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;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;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Contract assets&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;A contract asset is the right to consideration
in exchange for goods or services transferred to the customer. If the Company performs an obligation by transferring goods or services
to a customer before the customer pays consideration or before payment is due, a contract asset is recognized for the earned consideration
that is conditional.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Accounts receivable&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;A receivable represents the Company&#x2019;s
right to an amount of consideration that is unconditional (i.e., only the passage of time is required before payment of the consideration
is due).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Contract liabilities and advances from
customers&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;A contract liability is the obligation
to transfer the control over goods or services to a customer for which the Company has received consideration (or an amount of consideration
is due) from the customer. If a customer pays consideration before the Company transfers goods or services to the customer, a contract
liability is recognized when the payment is due, and an advance from customers when the payment is made. Contract liabilities (or advance
from customer) are recognized as revenue when the Company performs its performance obligations under the contract.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue>
    <simecb:CreditTerm contextRef="c54" id="ixv-27138">P30D</simecb:CreditTerm>
    <simecb:CreditTerm contextRef="c55" id="ixv-27139">P90D</simecb:CreditTerm>
    <ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory contextRef="c0" id="ixv-18971">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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&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;</ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory>
    <simecb:DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock contextRef="c0" id="ixv-18983">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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&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;</simecb:DescriptionOfAccountingPolicyForEnvironmentalLiabilitiestextBlock>
    <simecb:DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock contextRef="c0" id="ixv-18995">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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&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;</simecb:DescriptionOfAccountingPolicyForCostOfSalesAndExpensesByFunctiontextBlock>
    <ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory contextRef="c0" id="ixv-19022">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0%"&gt;&lt;/td&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;&lt;b&gt;&lt;i&gt;Critical accounting judgments&lt;/i&gt;&lt;/b&gt; - 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;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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; - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;&lt;i&gt;Key information for estimates &lt;/i&gt;&lt;/b&gt;&lt;i&gt;-&lt;/i&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;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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 expected credit losses &lt;/i&gt;&lt;/b&gt;- The practice of creating an allowance for expected credit losses at the balance sheet date is followed to show the possible losses resulting from the inability of customers to pay their corresponding debts. The Company calculates the estimate taking into account the historical experience of credit losses on its accounts receivable, current conditions and reasonable and supportable forecasts of the different quantifiable future events that could affect the amount of future cash flows to be recovered from accounts receivable.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;- 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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; - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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; - 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;- 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"&gt;A change in the economic, employment
and fiscal conditions could modify the estimates.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;Contingencies&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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 income tax assets&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;Valuation of financial instruments&lt;/i&gt;&lt;/b&gt; - The Company sometimes contracts 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"&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, 2024 and 2023 the Company has no derivative financial instruments.&lt;/p&gt;</ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory>
    <ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory contextRef="c0" id="ixv-19180">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0%"&gt;&lt;/td&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Cash and cash equivalents are as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 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"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify"&gt;Cash&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,374,909&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,334,415&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: 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;27,783,318&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;22,249,920&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: justify; padding-bottom: 4pt; padding-left: 5.4pt"&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;29,158,227&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;23,584,335&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 28px; text-align: justify"&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 and 120 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" id="ixv-19191">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Cash and cash equivalents are as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 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"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify"&gt;Cash&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,374,909&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,334,415&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: 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;27,783,318&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;22,249,920&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: justify; padding-bottom: 4pt; padding-left: 5.4pt"&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;29,158,227&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;23,584,335&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 28px; text-align: justify"&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 and 120 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;</simecb:DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory>
    <ifrs-full:Cash contextRef="c4" decimals="-3" id="ixv-27140" unitRef="mxn">1374909000</ifrs-full:Cash>
    <ifrs-full:Cash contextRef="c5" decimals="-3" id="ixv-27141" unitRef="mxn">1334415000</ifrs-full:Cash>
    <ifrs-full:CashEquivalents contextRef="c4" decimals="-3" id="ix_36_fact" unitRef="mxn">27783318000</ifrs-full:CashEquivalents>
    <ifrs-full:CashEquivalents contextRef="c5" decimals="-3" id="ix_37_fact" unitRef="mxn">22249920000</ifrs-full:CashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="c4" decimals="-3" id="ixv-27144" unitRef="mxn">29158227000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="c5" decimals="-3" id="ixv-27145" unitRef="mxn">23584335000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory contextRef="c0" id="ixv-19257">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0%"&gt;&lt;/td&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Credit limits and credit scores of
customers are reviewed twice a year. On December 31, 2024 and 2023 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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Age of net receivables that are past
due were as follows:&lt;/p&gt;

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

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;At December 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: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify"&gt;30 - 60 days&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;627,565&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;423,500&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: justify"&gt;61 - 90 days&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;219,703&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;192,525&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: justify; padding-bottom: 1.5pt"&gt;91 + days&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;996,262&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;592,854&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-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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,843,530&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,208,879&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;During the years ended December 31,
2024 and 2023, the movement in the allowance for doubtful accounts was as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;283,557&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;226,432&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: justify"&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;87,127&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;96,343&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: justify"&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;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;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-align: justify"&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;(1,828&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;(20,236&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-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;109,308&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;(18,982&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;478,164&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;283,557&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;As noted in note 2, the plants located
in the United States of America ceased operations in October 2023. The customer portfolio as of December 31, 2024 amounted to $448,939,
on which there is an estimate of expected credit losses of $365,789. which gives a net amount of $83,150.&lt;/p&gt;</ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory>
    <simecb:DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory contextRef="c0" id="ixv-19274">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Age of net receivables that are past
due were as follows:&lt;/p&gt;

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

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;At December 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: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify"&gt;30 - 60 days&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;627,565&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;423,500&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: justify"&gt;61 - 90 days&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;219,703&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;192,525&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: justify; padding-bottom: 1.5pt"&gt;91 + days&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;996,262&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;592,854&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-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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,843,530&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,208,879&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</simecb:DisclosureOfAgeOfNetReceivablesThatArePastDueExplanatory>
    <ifrs-full:FinancialAssets
      contextRef="c144"
      decimals="-3"
      id="ixv-27146"
      unitRef="mxn">627565000</ifrs-full:FinancialAssets>
    <ifrs-full:FinancialAssets
      contextRef="c145"
      decimals="-3"
      id="ixv-27147"
      unitRef="mxn">423500000</ifrs-full:FinancialAssets>
    <ifrs-full:FinancialAssets
      contextRef="c146"
      decimals="-3"
      id="ixv-27148"
      unitRef="mxn">219703000</ifrs-full:FinancialAssets>
    <ifrs-full:FinancialAssets
      contextRef="c147"
      decimals="-3"
      id="ixv-27149"
      unitRef="mxn">192525000</ifrs-full:FinancialAssets>
    <ifrs-full:FinancialAssets
      contextRef="c148"
      decimals="-3"
      id="ixv-27150"
      unitRef="mxn">996262000</ifrs-full:FinancialAssets>
    <ifrs-full:FinancialAssets
      contextRef="c149"
      decimals="-3"
      id="ixv-27151"
      unitRef="mxn">592854000</ifrs-full:FinancialAssets>
    <ifrs-full:FinancialAssets contextRef="c4" decimals="-3" id="ixv-27152" unitRef="mxn">1843530000</ifrs-full:FinancialAssets>
    <ifrs-full:FinancialAssets contextRef="c5" decimals="-3" id="ixv-27153" unitRef="mxn">1208879000</ifrs-full:FinancialAssets>
    <ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory contextRef="c0" id="ixv-19356">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;During the years ended December 31,
2024 and 2023, the movement in the allowance for doubtful accounts was as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;283,557&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;226,432&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: justify"&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;87,127&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;96,343&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: justify"&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;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;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-align: justify"&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;(1,828&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;(20,236&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-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;109,308&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;(18,982&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;478,164&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;283,557&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:DisclosureOfAllowanceForCreditLossesExplanatory>
    <simecb:AllowanceAccountForCreditLossesofFinancialAssets contextRef="c5" decimals="-3" id="ixv-27154" unitRef="mxn">283557000</simecb:AllowanceAccountForCreditLossesofFinancialAssets>
    <simecb:AllowanceAccountForCreditLossesofFinancialAssets contextRef="c28" decimals="-3" id="ixv-27155" unitRef="mxn">226432000</simecb:AllowanceAccountForCreditLossesofFinancialAssets>
    <simecb:AllowanceAccountForCreditLossesProvisions contextRef="c0" decimals="-3" id="ixv-27156" unitRef="mxn">87127000</simecb:AllowanceAccountForCreditLossesProvisions>
    <simecb:AllowanceAccountForCreditLossesProvisions contextRef="c6" decimals="-3" id="ixv-27157" unitRef="mxn">96343000</simecb:AllowanceAccountForCreditLossesProvisions>
    <simecb:IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets contextRef="c0" decimals="-3" id="ixv-27158" unitRef="mxn">0</simecb:IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets>
    <simecb:IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets contextRef="c6" decimals="-3" id="ixv-27159" unitRef="mxn">0</simecb:IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets>
    <simecb:AllowanceAccountForCreditLossesAccountRecoveries contextRef="c0" decimals="-3" id="ixv-27160" unitRef="mxn">1828000</simecb:AllowanceAccountForCreditLossesAccountRecoveries>
    <simecb:AllowanceAccountForCreditLossesAccountRecoveries contextRef="c6" decimals="-3" id="ixv-27161" unitRef="mxn">20236000</simecb:AllowanceAccountForCreditLossesAccountRecoveries>
    <simecb:AllowanceAccountForCreditLossesOfTranslationsEffects contextRef="c0" decimals="-3" id="ixv-27162" unitRef="mxn">-109308000</simecb:AllowanceAccountForCreditLossesOfTranslationsEffects>
    <simecb:AllowanceAccountForCreditLossesOfTranslationsEffects contextRef="c6" decimals="-3" id="ixv-27163" unitRef="mxn">18982000</simecb:AllowanceAccountForCreditLossesOfTranslationsEffects>
    <simecb:AllowanceAccountForCreditLossesofFinancialAssets contextRef="c4" decimals="-3" id="ixv-27164" unitRef="mxn">478164000</simecb:AllowanceAccountForCreditLossesofFinancialAssets>
    <simecb:AllowanceAccountForCreditLossesofFinancialAssets contextRef="c5" decimals="-3" id="ixv-27165" unitRef="mxn">283557000</simecb:AllowanceAccountForCreditLossesofFinancialAssets>
    <simecb:CustomerPortfolioValue contextRef="c4" decimals="-3" id="ixv-27166" unitRef="mxn">448939000</simecb:CustomerPortfolioValue>
    <ifrs-full:FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification contextRef="c0" decimals="-3" id="ixv-27167" unitRef="mxn">365789000</ifrs-full:FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification>
    <ifrs-full:TradeReceivables contextRef="c4" decimals="-3" id="ixv-27168" unitRef="mxn">83150000</ifrs-full:TradeReceivables>
    <simecb:DisclosureOfRecoverableTaxesExplanatory contextRef="c0" id="ixv-19443">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0%"&gt;&lt;/td&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;8.&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;Recoverable
taxes&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: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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 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: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;548,348&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;479,354&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: justify"&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;191,794&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;360,840&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: 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;18,726&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;18,730&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-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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;758,868&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;858,924&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" id="ixv-19454">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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 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: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;548,348&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;479,354&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: justify"&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;191,794&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;360,840&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: 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;18,726&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;18,730&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-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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;758,868&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;858,924&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="c4" decimals="-3" id="ixv-27169" unitRef="mxn">548348000</ifrs-full:ValueAddedTaxReceivables>
    <ifrs-full:ValueAddedTaxReceivables contextRef="c5" decimals="-3" id="ixv-27170" unitRef="mxn">479354000</ifrs-full:ValueAddedTaxReceivables>
    <ifrs-full:ReceivablesFromTaxesOtherThanIncomeTax contextRef="c4" decimals="-3" id="ixv-27171" unitRef="mxn">191794000</ifrs-full:ReceivablesFromTaxesOtherThanIncomeTax>
    <ifrs-full:ReceivablesFromTaxesOtherThanIncomeTax contextRef="c5" decimals="-3" id="ixv-27172" unitRef="mxn">360840000</ifrs-full:ReceivablesFromTaxesOtherThanIncomeTax>
    <simecb:OtherAssetsRecoverable contextRef="c4" decimals="-3" id="ixv-27173" unitRef="mxn">18726000</simecb:OtherAssetsRecoverable>
    <simecb:OtherAssetsRecoverable contextRef="c5" decimals="-3" id="ixv-27174" unitRef="mxn">18730000</simecb:OtherAssetsRecoverable>
    <ifrs-full:CurrentTaxAssetsCurrent contextRef="c4" decimals="-3" id="ixv-27175" unitRef="mxn">758868000</ifrs-full:CurrentTaxAssetsCurrent>
    <ifrs-full:CurrentTaxAssetsCurrent contextRef="c5" decimals="-3" id="ixv-27176" unitRef="mxn">858924000</ifrs-full:CurrentTaxAssetsCurrent>
    <ifrs-full:DisclosureOfInventoriesExplanatory contextRef="c0" id="ixv-19520">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0%"&gt;&lt;/td&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;9.&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;Inventories&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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 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="padding-bottom: 1.5pt; text-align: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;Current inventory:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,596,456&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,332,207&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: justify"&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;128,451&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;92,439&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: justify"&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;2,601,270&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,929,808&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: justify"&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;4,574,146&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,661,167&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: justify"&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;1,261,415&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,186,889&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: 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;2,632&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;1,300&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: 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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;11,164,370&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;10,203,810&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Non-current inventory:&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&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 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: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify"&gt;Coke&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,414,703&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,249,353&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: justify"&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;70,486&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;73,268&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: justify"&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;203,701&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;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;197,308&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: 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-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,041,985&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,873,024&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-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: 1pt; 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: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,688,890&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,519,929&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;The Company has $ 1,414,703 and $ 1,249,353 of coke inventory on hand
as of December 31, 2024 and 2023, 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 noted in note 2, the plants located
in the United States of America ceased operations in October 2023. The existing inventories in these plants amounted to $ 4,381,748.00
in the short term and $ 1,414,703.00 in the long term as of December 31, 2024. At the end of the year, the coke inventories and an important
part of the other inventories were evaluated by an expert in the field.&lt;/p&gt;</ifrs-full:DisclosureOfInventoriesExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory contextRef="c0" id="ixv-19532">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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 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="padding-bottom: 1.5pt; text-align: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;Current inventory:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,596,456&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,332,207&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: justify"&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;128,451&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;92,439&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: justify"&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;2,601,270&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,929,808&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: justify"&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;4,574,146&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,661,167&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: justify"&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;1,261,415&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,186,889&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: 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;2,632&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;1,300&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: 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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;11,164,370&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;10,203,810&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&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 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: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify"&gt;Coke&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,414,703&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,249,353&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: justify"&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;70,486&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;73,268&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: justify"&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;203,701&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;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;197,308&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: 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-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,041,985&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,873,024&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-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: 1pt; 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: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,688,890&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,519,929&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory>
    <ifrs-full:FinishedGoods contextRef="c4" decimals="-3" id="ixv-27177" unitRef="mxn">2596456000</ifrs-full:FinishedGoods>
    <ifrs-full:FinishedGoods contextRef="c5" decimals="-3" id="ixv-27178" unitRef="mxn">2332207000</ifrs-full:FinishedGoods>
    <ifrs-full:WorkInProgress contextRef="c4" decimals="-3" id="ixv-27179" unitRef="mxn">128451000</ifrs-full:WorkInProgress>
    <ifrs-full:WorkInProgress contextRef="c5" decimals="-3" id="ixv-27180" unitRef="mxn">92439000</ifrs-full:WorkInProgress>
    <ifrs-full:OtherInventories contextRef="c4" decimals="-3" id="ixv-27181" unitRef="mxn">2601270000</ifrs-full:OtherInventories>
    <ifrs-full:OtherInventories contextRef="c5" decimals="-3" id="ixv-27182" unitRef="mxn">1929808000</ifrs-full:OtherInventories>
    <ifrs-full:CurrentRawMaterialsAndCurrentProductionSupplies contextRef="c4" decimals="-3" id="ixv-27183" unitRef="mxn">4574146000</ifrs-full:CurrentRawMaterialsAndCurrentProductionSupplies>
    <ifrs-full:CurrentRawMaterialsAndCurrentProductionSupplies contextRef="c5" decimals="-3" id="ixv-27184" unitRef="mxn">4661167000</ifrs-full:CurrentRawMaterialsAndCurrentProductionSupplies>
    <ifrs-full:SpareParts contextRef="c4" decimals="-3" id="ixv-27185" unitRef="mxn">1261415000</ifrs-full:SpareParts>
    <ifrs-full:SpareParts contextRef="c5" decimals="-3" id="ixv-27186" unitRef="mxn">1186889000</ifrs-full:SpareParts>
    <ifrs-full:CurrentInventoriesInTransit contextRef="c4" decimals="-3" id="ixv-27187" unitRef="mxn">2632000</ifrs-full:CurrentInventoriesInTransit>
    <ifrs-full:CurrentInventoriesInTransit contextRef="c5" decimals="-3" id="ixv-27188" unitRef="mxn">1300000</ifrs-full:CurrentInventoriesInTransit>
    <ifrs-full:Inventories contextRef="c4" decimals="-3" id="ixv-27189" unitRef="mxn">11164370000</ifrs-full:Inventories>
    <ifrs-full:Inventories contextRef="c5" decimals="-3" id="ixv-27190" unitRef="mxn">10203810000</ifrs-full:Inventories>
    <simecb:CokeInventories contextRef="c4" decimals="-3" id="ixv-27191" unitRef="mxn">1414703000</simecb:CokeInventories>
    <simecb:CokeInventories contextRef="c5" decimals="-3" id="ixv-27192" unitRef="mxn">1249353000</simecb:CokeInventories>
    <simecb:SparePartsInventories contextRef="c4" decimals="-3" id="ixv-27193" unitRef="mxn">70486000</simecb:SparePartsInventories>
    <simecb:SparePartsInventories contextRef="c5" decimals="-3" id="ixv-27194" unitRef="mxn">73268000</simecb:SparePartsInventories>
    <simecb:RollersInventories contextRef="c4" decimals="-3" id="ixv-27195" unitRef="mxn">203701000</simecb:RollersInventories>
    <simecb:RollersInventories contextRef="c5" decimals="-3" id="ixv-27196" unitRef="mxn">197308000</simecb:RollersInventories>
    <simecb:FinishedGoodsInventories contextRef="c4" decimals="-3" id="ixv-27197" unitRef="mxn">353095000</simecb:FinishedGoodsInventories>
    <simecb:FinishedGoodsInventories contextRef="c5" decimals="-3" id="ixv-27198" unitRef="mxn">353095000</simecb:FinishedGoodsInventories>
    <simecb:GrossNoncurrentInventories contextRef="c4" decimals="-3" id="ixv-27199" unitRef="mxn">2041985000</simecb:GrossNoncurrentInventories>
    <simecb:GrossNoncurrentInventories contextRef="c5" decimals="-3" id="ixv-27200" unitRef="mxn">1873024000</simecb:GrossNoncurrentInventories>
    <simecb:ValuationAllowanceAtCostOrNetRealizablevalueLower contextRef="c4" decimals="-3" id="ixv-27201" unitRef="mxn">353095000</simecb:ValuationAllowanceAtCostOrNetRealizablevalueLower>
    <simecb:ValuationAllowanceAtCostOrNetRealizablevalueLower contextRef="c5" decimals="-3" id="ixv-27202" unitRef="mxn">353095000</simecb:ValuationAllowanceAtCostOrNetRealizablevalueLower>
    <ifrs-full:NoncurrentInventories contextRef="c4" decimals="-3" id="ixv-27203" unitRef="mxn">1688890000</ifrs-full:NoncurrentInventories>
    <ifrs-full:NoncurrentInventories contextRef="c5" decimals="-3" id="ixv-27204" unitRef="mxn">1519929000</ifrs-full:NoncurrentInventories>
    <simecb:CokeInventories contextRef="c4" decimals="-3" id="ixv-27205" unitRef="mxn">1414703000</simecb:CokeInventories>
    <simecb:CokeInventories contextRef="c5" decimals="-3" id="ixv-27206" unitRef="mxn">1249353000</simecb:CokeInventories>
    <ifrs-full:Inventories
      contextRef="c150"
      decimals="-1"
      id="ixv-27207"
      unitRef="mxn">4381748000</ifrs-full:Inventories>
    <ifrs-full:NoncurrentInventories
      contextRef="c151"
      decimals="-1"
      id="ixv-27208"
      unitRef="mxn">1414703000</ifrs-full:NoncurrentInventories>
    <ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory contextRef="c0" id="ixv-19751">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0%"&gt;&lt;/td&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;10.&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;Property,
plant and equipment&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Cost of property, plant and equipment
is as follows (in millions of Mexican pesos):&lt;/p&gt;

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

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="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;Land&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Buildings&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Machinery&lt;br/&gt; and &lt;br/&gt; equipment&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Transportation&lt;br/&gt; equipment&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Furniture,&lt;br/&gt; mixtures and&lt;br/&gt; computer&lt;br/&gt; equipment&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Constructions&lt;br/&gt; and&lt;br/&gt; machinery&lt;br/&gt; in-progress&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 30%; text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Balance to January 1, 2022&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; text-align: right"&gt;1,415&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; text-align: right"&gt;5,404&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;$&lt;/td&gt;&lt;td style="width: 7%; text-align: right"&gt;30,141&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; text-align: right"&gt;163&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;$&lt;/td&gt;&lt;td style="width: 7%; text-align: right"&gt;152&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; text-align: right"&gt;3,036&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;40,311&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: left; text-indent: -9pt; padding-left: 0.25in"&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;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;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,017&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;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;7&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,465&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,492&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: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"&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;(19&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(153&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(1,457&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(4&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(108&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(1,740&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Balance as of December 31, 2023&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;1,398&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;5,251&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;29,701&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;$&lt;/td&gt;&lt;td style="text-align: right"&gt;165&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;155&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;4,393&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;41,063&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: left; text-indent: -9pt; padding-left: 9pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: left; text-indent: -9pt; padding-left: 0.25in"&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;12&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;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;854&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;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;6&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,255&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,127&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: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"&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;6&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;22&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;1,863&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;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;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;168&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;2,059&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-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;Balance as of December 31, 2024&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,416&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;5,273&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;32,418&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;165&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;161&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;5,816&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;45,249&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Accumulated depreciation of property,
plant and equipment is as follows (in millions of Mexican pesos):&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;Buildings&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Machinery and &lt;br/&gt; equipment&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Transportation&lt;br/&gt; equipment&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Furniture,&lt;br/&gt; mixtures&#160;and&lt;br/&gt; computer&lt;br/&gt; equipment&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 40%; text-align: justify; text-indent: -9pt; padding-left: 9pt"&gt;Balance as of January 1, 2022&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;1,286&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;22,074&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;86&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;82&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;23,528&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: justify; text-indent: -9pt; padding-left: 9pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify; text-indent: -9pt; padding-left: 0.25in"&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;63&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;957&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;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;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;1,027&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: justify; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"&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;(31&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(1,412&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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: 1pt; 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&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(1,446&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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-align: justify; text-indent: -9pt; padding-left: 9pt"&gt;Balance as of December 31, 2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,318&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;$&lt;/td&gt;&lt;td style="text-align: right"&gt;21,619&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;87&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;85&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;23,109&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: justify; text-indent: -9pt; padding-left: 9pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify; text-indent: -9pt; padding-left: 0.25in"&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;57&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;990&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;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;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;1,054&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: justify; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"&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;(20&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;1,470&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&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(3&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;1,443&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; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;Balance as of December 31, 2024&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,355&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;24,079&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;85&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;87&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;25,606&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The depreciation expense for the years
ended December 31, 2024, and 2023 amounted to $ 1,066,382 and $&#160;1,035,244, respectively.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The net book value of property, plant
and equipment is as follows (in millions of Mexican pesos):&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;Net Book Value:&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;Land&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Buildings&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Machinery&lt;br/&gt; and &lt;br/&gt; Equipment&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Transportation equipment&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Furniture,&lt;br/&gt; mixtures and&lt;br/&gt; computer&lt;br/&gt; equipment&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Constructions&lt;br/&gt; and&lt;br/&gt; machinery in-&lt;br/&gt; progress&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 30%; text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;Balance as of January 1, 2023&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; width: 7%; text-align: right"&gt;1,415&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; width: 7%; text-align: right"&gt;4,118&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="border-bottom: Black 4pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; width: 7%; text-align: right"&gt;8,067&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; width: 7%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;77&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="border-bottom: Black 4pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; width: 7%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;70&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; width: 7%; text-align: right"&gt;3,036&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="border-bottom: Black 4pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; width: 7%; text-align: right"&gt;16,783&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-align: left; text-indent: -9pt; padding-left: 9pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;Balance as of December 31, 2023&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;1,398&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,933&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;8,082&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;78&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;70&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,393&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;17,954&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-align: left; text-indent: -9pt; padding-left: 9pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;Balance as of December 31, 2024&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,416&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,918&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;8,327&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;80&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;73&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;5,816&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;19,630&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: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;As noted in note 2, the plants located
in the United States of America ceased operations in October 2023. The amount as of December 31, 2023 of property, plant and equipment
amounted to $ 2,105,393, net. A valuation of the plants was carried out by an expert in the field, in order to review whether a possible
deterioration would have to be recorded.&lt;/p&gt;</ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory>
    <ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory contextRef="c0" id="ixv-19762">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Cost of property, plant and equipment
is as follows (in millions of Mexican pesos):&lt;/p&gt;

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

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="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;Land&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Buildings&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Machinery&lt;br/&gt; and &lt;br/&gt; equipment&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Transportation&lt;br/&gt; equipment&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Furniture,&lt;br/&gt; mixtures and&lt;br/&gt; computer&lt;br/&gt; equipment&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Constructions&lt;br/&gt; and&lt;br/&gt; machinery&lt;br/&gt; in-progress&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 30%; text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Balance to January 1, 2022&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; text-align: right"&gt;1,415&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; text-align: right"&gt;5,404&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;$&lt;/td&gt;&lt;td style="width: 7%; text-align: right"&gt;30,141&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; text-align: right"&gt;163&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;$&lt;/td&gt;&lt;td style="width: 7%; text-align: right"&gt;152&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; text-align: right"&gt;3,036&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;40,311&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: left; text-indent: -9pt; padding-left: 0.25in"&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;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;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,017&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;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;7&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,465&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,492&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: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"&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;(19&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(153&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(1,457&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(4&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(108&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(1,740&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Balance as of December 31, 2023&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;1,398&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;5,251&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;29,701&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;$&lt;/td&gt;&lt;td style="text-align: right"&gt;165&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;155&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;4,393&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;41,063&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: left; text-indent: -9pt; padding-left: 9pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: left; text-indent: -9pt; padding-left: 0.25in"&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;12&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;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;854&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;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;6&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,255&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,127&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: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"&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;6&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;22&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;1,863&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;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;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;168&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;2,059&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-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;Balance as of December 31, 2024&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,416&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;5,273&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;32,418&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;165&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;161&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;5,816&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;45,249&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:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="c152"
      decimals="-6"
      id="ixv-27209"
      unitRef="mxn">1415000000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="c153"
      decimals="-6"
      id="ixv-27210"
      unitRef="mxn">5404000000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="c154"
      decimals="-6"
      id="ixv-27211"
      unitRef="mxn">30141000000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="c155"
      decimals="-6"
      id="ixv-27212"
      unitRef="mxn">163000000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="c156"
      decimals="-6"
      id="ixv-27213"
      unitRef="mxn">152000000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="c157"
      decimals="-6"
      id="ixv-27214"
      unitRef="mxn">3036000000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="c158"
      decimals="-6"
      id="ixv-27215"
      unitRef="mxn">40311000000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="c159"
      decimals="-6"
      id="ixv-27216"
      unitRef="mxn">2000000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="c160"
      decimals="-6"
      id="ixv-27217"
      unitRef="mxn">1017000000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="c161"
      decimals="-6"
      id="ixv-27218"
      unitRef="mxn">1000000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="c162"
      decimals="-6"
      id="ixv-27219"
      unitRef="mxn">7000000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="c163"
      decimals="-6"
      id="ixv-27220"
      unitRef="mxn">1465000000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="c164"
      decimals="-6"
      id="ixv-27221"
      unitRef="mxn">2492000000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c159"
      decimals="-6"
      id="ixv-27222"
      unitRef="mxn">-19000000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c165"
      decimals="-6"
      id="ixv-27223"
      unitRef="mxn">-153000000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c160"
      decimals="-6"
      id="ixv-27224"
      unitRef="mxn">-1457000000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c161"
      decimals="-6"
      id="ixv-27225"
      unitRef="mxn">1000000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c162"
      decimals="-6"
      id="ixv-27226"
      unitRef="mxn">-4000000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c163"
      decimals="-6"
      id="ixv-27227"
      unitRef="mxn">-108000000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c164"
      decimals="-6"
      id="ixv-27228"
      unitRef="mxn">-1740000000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="c166"
      decimals="-6"
      id="ixv-27229"
      unitRef="mxn">1398000000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="c167"
      decimals="-6"
      id="ixv-27230"
      unitRef="mxn">5251000000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="c168"
      decimals="-6"
      id="ixv-27231"
      unitRef="mxn">29701000000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="c169"
      decimals="-6"
      id="ixv-27232"
      unitRef="mxn">165000000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="c170"
      decimals="-6"
      id="ixv-27233"
      unitRef="mxn">155000000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="c171"
      decimals="-6"
      id="ixv-27234"
      unitRef="mxn">4393000000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="c172"
      decimals="-6"
      id="ixv-27235"
      unitRef="mxn">41063000000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="c173"
      decimals="-6"
      id="ixv-27236"
      unitRef="mxn">12000000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="c174"
      decimals="-6"
      id="ixv-27237"
      unitRef="mxn">0</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="c175"
      decimals="-6"
      id="ixv-27238"
      unitRef="mxn">854000000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="c176"
      decimals="-6"
      id="ixv-27239"
      unitRef="mxn">0</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="c177"
      decimals="-6"
      id="ixv-27240"
      unitRef="mxn">6000000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="c178"
      decimals="-6"
      id="ixv-27241"
      unitRef="mxn">1255000000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="c179"
      decimals="-6"
      id="ixv-27242"
      unitRef="mxn">2127000000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c173"
      decimals="-6"
      id="ixv-27243"
      unitRef="mxn">6000000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c174"
      decimals="-6"
      id="ixv-27244"
      unitRef="mxn">22000000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c175"
      decimals="-6"
      id="ixv-27245"
      unitRef="mxn">1863000000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c176"
      decimals="-6"
      id="ixv-27246"
      unitRef="mxn">0</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c177"
      decimals="-6"
      id="ixv-27247"
      unitRef="mxn">0</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c178"
      decimals="-6"
      id="ixv-27248"
      unitRef="mxn">168000000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c179"
      decimals="-6"
      id="ixv-27249"
      unitRef="mxn">2059000000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="c180"
      decimals="-6"
      id="ixv-27250"
      unitRef="mxn">1416000000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="c181"
      decimals="-6"
      id="ixv-27251"
      unitRef="mxn">5273000000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="c182"
      decimals="-6"
      id="ixv-27252"
      unitRef="mxn">32418000000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="c183"
      decimals="-6"
      id="ixv-27253"
      unitRef="mxn">165000000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="c184"
      decimals="-6"
      id="ixv-27254"
      unitRef="mxn">161000000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="c185"
      decimals="-6"
      id="ixv-27255"
      unitRef="mxn">5816000000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="c186"
      decimals="-6"
      id="ixv-27256"
      unitRef="mxn">45249000000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory contextRef="c0" id="ixv-20062">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Accumulated depreciation of property,
plant and equipment is as follows (in millions of Mexican pesos):&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;Buildings&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Machinery and &lt;br/&gt; equipment&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Transportation&lt;br/&gt; equipment&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Furniture,&lt;br/&gt; mixtures&#160;and&lt;br/&gt; computer&lt;br/&gt; equipment&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 40%; text-align: justify; text-indent: -9pt; padding-left: 9pt"&gt;Balance as of January 1, 2022&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;1,286&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;22,074&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;86&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;82&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;23,528&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: justify; text-indent: -9pt; padding-left: 9pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify; text-indent: -9pt; padding-left: 0.25in"&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;63&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;957&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;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;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;1,027&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: justify; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"&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;(31&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(1,412&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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: 1pt; 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&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(1,446&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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-align: justify; text-indent: -9pt; padding-left: 9pt"&gt;Balance as of December 31, 2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,318&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;$&lt;/td&gt;&lt;td style="text-align: right"&gt;21,619&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;87&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;85&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;23,109&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: justify; text-indent: -9pt; padding-left: 9pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify; text-indent: -9pt; padding-left: 0.25in"&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;57&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;990&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;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;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;1,054&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: justify; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"&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;(20&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;1,470&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&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(3&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;1,443&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; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;Balance as of December 31, 2024&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,355&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;24,079&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;85&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;87&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;25,606&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:DisclosureOfDepreciationAndAmortisationExpenseExplanatory>
    <ifrs-full:OtherPropertyPlantAndEquipment
      contextRef="c187"
      decimals="-6"
      id="ixv-27257"
      unitRef="mxn">1286000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment
      contextRef="c188"
      decimals="-6"
      id="ixv-27258"
      unitRef="mxn">22074000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment
      contextRef="c189"
      decimals="-6"
      id="ixv-27259"
      unitRef="mxn">86000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment
      contextRef="c190"
      decimals="-6"
      id="ixv-27260"
      unitRef="mxn">82000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment
      contextRef="c191"
      decimals="-6"
      id="ixv-27261"
      unitRef="mxn">23528000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c192"
      decimals="-6"
      id="ixv-27262"
      unitRef="mxn">63000000</ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c193"
      decimals="-6"
      id="ixv-27263"
      unitRef="mxn">957000000</ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c194"
      decimals="-6"
      id="ixv-27264"
      unitRef="mxn">2000000</ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c195"
      decimals="-6"
      id="ixv-27265"
      unitRef="mxn">5000000</ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c196"
      decimals="-6"
      id="ixv-27266"
      unitRef="mxn">1027000000</ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c192"
      decimals="-6"
      id="ixv-27267"
      unitRef="mxn">-31000000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c193"
      decimals="-6"
      id="ixv-27268"
      unitRef="mxn">-1412000000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c194"
      decimals="-6"
      id="ixv-27269"
      unitRef="mxn">-1000000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c195"
      decimals="-6"
      id="ixv-27270"
      unitRef="mxn">-2000000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c196"
      decimals="-6"
      id="ixv-27271"
      unitRef="mxn">-1446000000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:OtherPropertyPlantAndEquipment
      contextRef="c197"
      decimals="-6"
      id="ixv-27272"
      unitRef="mxn">1318000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment
      contextRef="c198"
      decimals="-6"
      id="ixv-27273"
      unitRef="mxn">21619000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment
      contextRef="c199"
      decimals="-6"
      id="ixv-27274"
      unitRef="mxn">87000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment
      contextRef="c200"
      decimals="-6"
      id="ixv-27275"
      unitRef="mxn">85000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment
      contextRef="c201"
      decimals="-6"
      id="ixv-27276"
      unitRef="mxn">23109000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c202"
      decimals="-6"
      id="ixv-27277"
      unitRef="mxn">57000000</ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c203"
      decimals="-6"
      id="ixv-27278"
      unitRef="mxn">990000000</ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c204"
      decimals="-6"
      id="ixv-27279"
      unitRef="mxn">2000000</ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c205"
      decimals="-6"
      id="ixv-27280"
      unitRef="mxn">5000000</ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c206"
      decimals="-6"
      id="ixv-27281"
      unitRef="mxn">1054000000</ifrs-full:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c202"
      decimals="-6"
      id="ixv-27282"
      unitRef="mxn">-20000000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c203"
      decimals="-6"
      id="ixv-27283"
      unitRef="mxn">1470000000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c204"
      decimals="-6"
      id="ixv-27284"
      unitRef="mxn">-4000000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c205"
      decimals="-6"
      id="ixv-27285"
      unitRef="mxn">-3000000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
      contextRef="c206"
      decimals="-6"
      id="ixv-27286"
      unitRef="mxn">1443000000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets>
    <ifrs-full:OtherPropertyPlantAndEquipment
      contextRef="c207"
      decimals="-6"
      id="ixv-27287"
      unitRef="mxn">1355000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment
      contextRef="c208"
      decimals="-6"
      id="ixv-27288"
      unitRef="mxn">24079000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment
      contextRef="c209"
      decimals="-6"
      id="ixv-27289"
      unitRef="mxn">85000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment
      contextRef="c210"
      decimals="-6"
      id="ixv-27290"
      unitRef="mxn">87000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment
      contextRef="c211"
      decimals="-6"
      id="ixv-27291"
      unitRef="mxn">25606000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:DepreciationExpense contextRef="c0" decimals="-3" id="ixv-27292" unitRef="mxn">1066382000</ifrs-full:DepreciationExpense>
    <ifrs-full:DepreciationExpense contextRef="c6" decimals="-3" id="ixv-27293" unitRef="mxn">1035244000</ifrs-full:DepreciationExpense>
    <ifrs-full:DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory contextRef="c0" id="ixv-20320">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The net book value of property, plant
and equipment is as follows (in millions of Mexican pesos):&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;Net Book Value:&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;Land&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Buildings&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Machinery&lt;br/&gt; and &lt;br/&gt; Equipment&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Transportation equipment&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Furniture,&lt;br/&gt; mixtures and&lt;br/&gt; computer&lt;br/&gt; equipment&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Constructions&lt;br/&gt; and&lt;br/&gt; machinery in-&lt;br/&gt; progress&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 30%; text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;Balance as of January 1, 2023&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; width: 7%; text-align: right"&gt;1,415&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; width: 7%; text-align: right"&gt;4,118&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="border-bottom: Black 4pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; width: 7%; text-align: right"&gt;8,067&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; width: 7%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;77&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="border-bottom: Black 4pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; width: 7%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;70&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; width: 7%; text-align: right"&gt;3,036&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="border-bottom: Black 4pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; width: 7%; text-align: right"&gt;16,783&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-align: left; text-indent: -9pt; padding-left: 9pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;Balance as of December 31, 2023&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;1,398&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,933&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;8,082&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;78&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;70&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,393&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;17,954&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-align: left; text-indent: -9pt; padding-left: 9pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;Balance as of December 31, 2024&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,416&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,918&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;8,327&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;80&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;73&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;5,816&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;19,630&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:DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="c212"
      decimals="-6"
      id="ixv-27294"
      unitRef="mxn">1415000000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="c213"
      decimals="-6"
      id="ixv-27295"
      unitRef="mxn">4118000000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="c214"
      decimals="-6"
      id="ixv-27296"
      unitRef="mxn">8067000000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="c215"
      decimals="-6"
      id="ixv-27297"
      unitRef="mxn">77000000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="c216"
      decimals="-6"
      id="ixv-27298"
      unitRef="mxn">70000000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="c217"
      decimals="-6"
      id="ixv-27299"
      unitRef="mxn">3036000000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="c218"
      decimals="-6"
      id="ixv-27300"
      unitRef="mxn">16783000000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="c219"
      decimals="-6"
      id="ixv-27301"
      unitRef="mxn">1398000000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="c220"
      decimals="-6"
      id="ixv-27302"
      unitRef="mxn">3933000000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="c221"
      decimals="-6"
      id="ixv-27303"
      unitRef="mxn">8082000000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="c222"
      decimals="-6"
      id="ixv-27304"
      unitRef="mxn">78000000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="c223"
      decimals="-6"
      id="ixv-27305"
      unitRef="mxn">70000000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="c224"
      decimals="-6"
      id="ixv-27306"
      unitRef="mxn">4393000000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets contextRef="c5" decimals="-6" id="ixv-27307" unitRef="mxn">17954000000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="c225"
      decimals="-6"
      id="ixv-27308"
      unitRef="mxn">1416000000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="c226"
      decimals="-6"
      id="ixv-27309"
      unitRef="mxn">3918000000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="c227"
      decimals="-6"
      id="ixv-27310"
      unitRef="mxn">8327000000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="c228"
      decimals="-6"
      id="ixv-27311"
      unitRef="mxn">80000000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="c229"
      decimals="-6"
      id="ixv-27312"
      unitRef="mxn">73000000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="c230"
      decimals="-6"
      id="ixv-27313"
      unitRef="mxn">5816000000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets contextRef="c4" decimals="-6" id="ixv-27314" unitRef="mxn">19630000000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:PlanAssetsAtFairValue contextRef="c5" decimals="-3" id="ixv-27315" unitRef="mxn">2105393000</ifrs-full:PlanAssetsAtFairValue>
    <ifrs-full:DisclosureOfFinancialInstrumentsExplanatory contextRef="c0" id="ixv-20533">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0%"&gt;&lt;/td&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;11.&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;Investments
in financial instruments&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The balances as of December 31, 2024
and 2023 are as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&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;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify; padding-bottom: 4pt"&gt;Other stock instruments&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; width: 9%; text-align: right"&gt;1,340,173&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; width: 9%; text-align: right"&gt;1,461,865&lt;/td&gt;&lt;td style="width: 1%; 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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Corresponds to instruments listed on
the Stock Exchange and its fair value is determined using the market prices quoted on the valuation date.&lt;/p&gt;</ifrs-full:DisclosureOfFinancialInstrumentsExplanatory>
    <ifrs-full:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory contextRef="c0" id="ixv-20544">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The balances as of December 31, 2024
and 2023 are as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&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;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify; padding-bottom: 4pt"&gt;Other stock instruments&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; width: 9%; text-align: right"&gt;1,340,173&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; width: 9%; text-align: right"&gt;1,461,865&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory>
    <ifrs-full:OtherNoncurrentFinancialAssets contextRef="c4" decimals="-3" id="ixv-27316" unitRef="mxn">1340173000</ifrs-full:OtherNoncurrentFinancialAssets>
    <ifrs-full:OtherNoncurrentFinancialAssets contextRef="c5" decimals="-3" id="ixv-27317" unitRef="mxn">1461865000</ifrs-full:OtherNoncurrentFinancialAssets>
    <ifrs-full:DisclosureOfIntangibleAssetsExplanatory contextRef="c0" id="ixv-20580">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0%"&gt;&lt;/td&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;12.&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;Intangible
and other long-term assets&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The balances as of December 31, 2024
and 2023 are as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&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"&gt;&#160;&lt;/td&gt; &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2024&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 style="font-weight: bold; text-align: center"&gt;Amortization&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify"&gt;Assets&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;Original&lt;br/&gt; Value&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Accumulated&lt;br/&gt; amortization&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Net&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 style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;period&lt;br/&gt; (years)&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="width: 54%; text-align: justify"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;110,476&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&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;110,476&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: center"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-6"&gt;*&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="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;67,442&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;67,442&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="text-align: center; padding-bottom: 1.5pt"&gt;20&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="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;177,918&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;67,442&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;110,476&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="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="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&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;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: justify"&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;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: justify"&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-7"&gt;*&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="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="text-align: center; padding-bottom: 1.5pt"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-8"&gt;*&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="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="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-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,527,378&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,273,142&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,254,236&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="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;8,369&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;8,369&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="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-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;4,535,747&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,273,142&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,262,605&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="text-align: center; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&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"&gt;&#160;&lt;/td&gt; &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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 style="font-weight: bold; text-align: center"&gt;Amortization&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify"&gt;Assets&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;Original&lt;br/&gt; Value&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Accumulated&lt;br/&gt; Amortization&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Net&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 style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;period&lt;br/&gt; (years)&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="width: 54%; text-align: justify"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;90,995&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&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;90,995&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: center"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-9"&gt;*&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="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;55,549&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;55,549&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="text-align: center; padding-bottom: 1.5pt"&gt;20&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="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;146,544&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;55,549&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;90,995&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="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="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&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;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: justify"&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;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: justify"&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-10"&gt;*&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="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="text-align: center; padding-bottom: 1.5pt"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-11"&gt;*&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="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="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-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,496,004&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,261,249&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,234,755&lt;/td&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;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="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;63,326&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;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;63,326&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="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-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;4,559,330&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,261,249&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,298,081&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="text-align: center; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;

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

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: justify"&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;Intangible assets with undefined useful life.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: justify"&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;Intangible assets from the Republic acquisition.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: justify"&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;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;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: justify"&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;Intangible assets from the Grupo San acquisition.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The amortization of these assets recorded
in net income for the years ended December 31, 2024 and 2023, amounted to $11,893 and $&#160;7,344, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The other assets are not subject to
amortization and they are primarily comprised of guarantee deposits.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The reconciliation between the opening
and closing balances of each year is presented below:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify"&gt;Assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;b&gt;Original&lt;/b&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;b&gt;Value&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&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;Accumulated&lt;br/&gt; amortization&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Net&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 64%; text-align: justify"&gt;Balance as of December 31, 2022&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,594,619&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(2,269,364&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;2,325,255&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: justify"&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;7,344&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(7,344&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; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&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;(27,174&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;(27,174&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-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;(15,459&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;15,459&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;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Balance as of December 31, 2023&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;4,559,330&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,261,249&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,298,081&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: justify"&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;11,893&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(11,893&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; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&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;(35,476&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;(35,476&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-align: justify; padding-bottom: 4pt"&gt;Balance as of December 31, 2024&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,535,747&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(2,273,142&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; 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;(2,262,605&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfIntangibleAssetsExplanatory>
    <ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory contextRef="c0" id="ixv-20591">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The balances as of December 31, 2024
and 2023 are as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&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"&gt;&#160;&lt;/td&gt; &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2024&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 style="font-weight: bold; text-align: center"&gt;Amortization&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify"&gt;Assets&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;Original&lt;br/&gt; Value&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Accumulated&lt;br/&gt; amortization&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Net&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 style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;period&lt;br/&gt; (years)&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="width: 54%; text-align: justify"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;110,476&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&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;110,476&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: center"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-6"&gt;*&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="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;67,442&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;67,442&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="text-align: center; padding-bottom: 1.5pt"&gt;20&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="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;177,918&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;67,442&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;110,476&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="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="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&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;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: justify"&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;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: justify"&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-7"&gt;*&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="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="text-align: center; padding-bottom: 1.5pt"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-8"&gt;*&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="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="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-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,527,378&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,273,142&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,254,236&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="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;8,369&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;8,369&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="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-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;4,535,747&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,273,142&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,262,605&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="text-align: center; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&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"&gt;&#160;&lt;/td&gt; &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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 style="font-weight: bold; text-align: center"&gt;Amortization&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify"&gt;Assets&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;Original&lt;br/&gt; Value&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Accumulated&lt;br/&gt; Amortization&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Net&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 style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;period&lt;br/&gt; (years)&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="width: 54%; text-align: justify"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;90,995&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&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;90,995&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: center"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-9"&gt;*&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="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;55,549&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;55,549&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="text-align: center; padding-bottom: 1.5pt"&gt;20&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="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;146,544&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;55,549&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;90,995&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="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="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&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;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: justify"&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;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: justify"&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-10"&gt;*&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="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="text-align: center; padding-bottom: 1.5pt"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-11"&gt;*&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="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="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-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,496,004&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,261,249&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,234,755&lt;/td&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;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="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;63,326&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;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;63,326&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="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-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;4,559,330&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,261,249&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,298,081&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="text-align: center; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;

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

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: justify"&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;Intangible assets with undefined useful life.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: justify"&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;Intangible assets from the Republic acquisition.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: justify"&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;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;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: justify"&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;Intangible assets from the Grupo San acquisition.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c233"
      decimals="-3"
      id="ixv-27318"
      unitRef="mxn">110476000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c234"
      decimals="-3"
      id="ixv-27319"
      unitRef="mxn">110476000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c236"
      decimals="-3"
      id="ixv-27320"
      unitRef="mxn">67442000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c237"
      decimals="-3"
      id="ixv-27321"
      unitRef="mxn">67442000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill contextRef="c238" id="ixv-27322">P20Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c239"
      decimals="-3"
      id="ix_38_fact"
      unitRef="mxn">177918000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c240"
      decimals="-3"
      id="ix_39_fact"
      unitRef="mxn">67442000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c241"
      decimals="-3"
      id="ix_40_fact"
      unitRef="mxn">110476000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c242"
      decimals="-3"
      id="ixv-27326"
      unitRef="mxn">2205700000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c243"
      decimals="-3"
      id="ixv-27327"
      unitRef="mxn">2205700000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill contextRef="c244" id="ixv-27328">P9Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c245"
      decimals="-3"
      id="ix_44_fact"
      unitRef="mxn">329600000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c246"
      decimals="-3"
      id="ix_45_fact"
      unitRef="mxn">329600000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c248"
      decimals="-3"
      id="ix_46_fact"
      unitRef="mxn">1814160000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c249"
      decimals="-3"
      id="ix_47_fact"
      unitRef="mxn">1814160000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c251"
      decimals="-3"
      id="ix_52_fact"
      unitRef="mxn">4349460000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c252"
      decimals="-3"
      id="ix_53_fact"
      unitRef="mxn">2205700000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c253"
      decimals="-3"
      id="ix_54_fact"
      unitRef="mxn">2143760000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c254"
      decimals="-3"
      id="ixv-27336"
      unitRef="mxn">4527378000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c255"
      decimals="-3"
      id="ixv-27337"
      unitRef="mxn">2273142000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c256"
      decimals="-3"
      id="ixv-27338"
      unitRef="mxn">2254236000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c257"
      decimals="-3"
      id="ixv-27339"
      unitRef="mxn">8369000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c258"
      decimals="-3"
      id="ixv-27340"
      unitRef="mxn">8369000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="c186"
      decimals="-3"
      id="ixv-27341"
      unitRef="mxn">4535747000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="c259"
      decimals="-3"
      id="ixv-27342"
      unitRef="mxn">2273142000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill contextRef="c4" decimals="-3" id="ixv-27343" unitRef="mxn">2262605000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c260"
      decimals="-3"
      id="ixv-27344"
      unitRef="mxn">90995000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c261"
      decimals="-3"
      id="ixv-27345"
      unitRef="mxn">90995000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c263"
      decimals="-3"
      id="ixv-27346"
      unitRef="mxn">55549000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c264"
      decimals="-3"
      id="ixv-27347"
      unitRef="mxn">55549000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill contextRef="c265" id="ixv-27348">P20Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c266"
      decimals="-3"
      id="ix_41_fact"
      unitRef="mxn">146544000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c267"
      decimals="-3"
      id="ix_42_fact"
      unitRef="mxn">55549000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c268"
      decimals="-3"
      id="ix_43_fact"
      unitRef="mxn">90995000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c269"
      decimals="-3"
      id="ixv-27352"
      unitRef="mxn">2205700000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c270"
      decimals="-3"
      id="ixv-27353"
      unitRef="mxn">2205700000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill contextRef="c271" id="ixv-27354">P9Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c272"
      decimals="-3"
      id="ix_48_fact"
      unitRef="mxn">329600000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c273"
      decimals="-3"
      id="ix_49_fact"
      unitRef="mxn">329600000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c275"
      decimals="-3"
      id="ix_50_fact"
      unitRef="mxn">1814160000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c276"
      decimals="-3"
      id="ix_51_fact"
      unitRef="mxn">1814160000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c278"
      decimals="-3"
      id="ix_55_fact"
      unitRef="mxn">4349460000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c279"
      decimals="-3"
      id="ix_56_fact"
      unitRef="mxn">2205700000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c280"
      decimals="-3"
      id="ix_57_fact"
      unitRef="mxn">2143760000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c281"
      decimals="-3"
      id="ixv-27362"
      unitRef="mxn">4496004000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c282"
      decimals="-3"
      id="ixv-27363"
      unitRef="mxn">2261249000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c283"
      decimals="-3"
      id="ixv-27364"
      unitRef="mxn">2234755000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c284"
      decimals="-3"
      id="ixv-27365"
      unitRef="mxn">63326000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c285"
      decimals="-3"
      id="ixv-27366"
      unitRef="mxn">0</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:OtherIntangibleAssets
      contextRef="c286"
      decimals="-3"
      id="ixv-27367"
      unitRef="mxn">63326000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="c172"
      decimals="-3"
      id="ixv-27368"
      unitRef="mxn">4559330000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="c287"
      decimals="-3"
      id="ixv-27369"
      unitRef="mxn">2261249000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill contextRef="c5" decimals="-3" id="ixv-27370" unitRef="mxn">2298081000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
      contextRef="c231"
      decimals="-3"
      id="ixv-27371"
      unitRef="mxn">16000000</ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill
      contextRef="c232"
      decimals="-3"
      id="ixv-27372"
      unitRef="mxn">2352000000</ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill contextRef="c0" decimals="-3" id="ixv-27373" unitRef="mxn">11893000</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill contextRef="c6" decimals="-3" id="ixv-27374" unitRef="mxn">7344000</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory contextRef="c0" id="ixv-21055">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The reconciliation between the opening
and closing balances of each year is presented below:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify"&gt;Assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;b&gt;Original&lt;/b&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;b&gt;Value&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&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;Accumulated&lt;br/&gt; amortization&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Net&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 64%; text-align: justify"&gt;Balance as of December 31, 2022&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,594,619&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(2,269,364&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;2,325,255&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: justify"&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;7,344&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(7,344&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; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&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;(27,174&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;(27,174&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-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;(15,459&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;15,459&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;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Balance as of December 31, 2023&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;4,559,330&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,261,249&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,298,081&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: justify"&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;11,893&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(11,893&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; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&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;(35,476&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;(35,476&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-align: justify; padding-bottom: 4pt"&gt;Balance as of December 31, 2024&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,535,747&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(2,273,142&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; 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;(2,262,605&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
      contextRef="c158"
      decimals="-3"
      id="ixv-27375"
      unitRef="mxn">4594619000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
      contextRef="c191"
      decimals="-3"
      id="ixv-27376"
      unitRef="mxn">-2269364000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="c28" decimals="-3" id="ixv-27377" unitRef="mxn">2325255000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
      contextRef="c164"
      decimals="-3"
      id="ixv-27378"
      unitRef="mxn">7344000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
      contextRef="c196"
      decimals="-3"
      id="ixv-27379"
      unitRef="mxn">-7344000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
    <simecb:CancellationsAmount
      contextRef="c164"
      decimals="-3"
      id="ixv-27380"
      unitRef="mxn">-27174000</simecb:CancellationsAmount>
    <simecb:CancellationsAmount contextRef="c6" decimals="-3" id="ixv-27381" unitRef="mxn">-27174000</simecb:CancellationsAmount>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
      contextRef="c164"
      decimals="-3"
      id="ixv-27382"
      unitRef="mxn">-15459000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
      contextRef="c196"
      decimals="-3"
      id="ixv-27383"
      unitRef="mxn">15459000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
      contextRef="c172"
      decimals="-3"
      id="ixv-27384"
      unitRef="mxn">4559330000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
      contextRef="c201"
      decimals="-3"
      id="ixv-27385"
      unitRef="mxn">-2261249000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="c5" decimals="-3" id="ixv-27386" unitRef="mxn">2298081000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
      contextRef="c179"
      decimals="-3"
      id="ixv-27387"
      unitRef="mxn">11893000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
      contextRef="c206"
      decimals="-3"
      id="ixv-27388"
      unitRef="mxn">-11893000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
    <simecb:CancellationsAmount
      contextRef="c179"
      decimals="-3"
      id="ixv-27389"
      unitRef="mxn">-35476000</simecb:CancellationsAmount>
    <simecb:CancellationsAmount contextRef="c0" decimals="-3" id="ixv-27390" unitRef="mxn">-35476000</simecb:CancellationsAmount>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
      contextRef="c186"
      decimals="-3"
      id="ixv-27391"
      unitRef="mxn">4535747000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
      contextRef="c211"
      decimals="-3"
      id="ixv-27392"
      unitRef="mxn">-2273142000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="c4" decimals="-3" id="ixv-27393" unitRef="mxn">-2262605000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:DisclosureOfBorrowingsExplanatory contextRef="c0" id="ixv-21202">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0%"&gt;&lt;/td&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;13.&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;Short-term
debt&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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, 2024 and 2023, the amount of the bonds not exchanged totaled USD$&#160;0.3
million, plus accrued interest. At December 31, 2024 and 2023, liabilities in pesos for the bonds not exchanged amounted $&#160;6,194
and $&#160;5,102, respectively.&lt;/p&gt;</ifrs-full:DisclosureOfBorrowingsExplanatory>
    <ifrs-full:BorrowingsInterestRate
      contextRef="c288"
      decimals="3"
      id="ixv-27394"
      unitRef="pure">0.105</ifrs-full:BorrowingsInterestRate>
    <ifrs-full:ShorttermBorrowings
      contextRef="c289"
      decimals="-5"
      id="ixv-27395"
      unitRef="usd">300000</ifrs-full:ShorttermBorrowings>
    <ifrs-full:ShorttermBorrowings
      contextRef="c290"
      decimals="-5"
      id="ixv-27396"
      unitRef="usd">300000</ifrs-full:ShorttermBorrowings>
    <simecb:ExchangeAmount contextRef="c290" decimals="0" id="ixv-27397" unitRef="usd">6194</simecb:ExchangeAmount>
    <simecb:ExchangeAmount contextRef="c289" decimals="0" id="ixv-27398" unitRef="usd">5102</simecb:ExchangeAmount>
    <ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory contextRef="c0" id="ixv-21230">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0%"&gt;&lt;/td&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;14.&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;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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 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"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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"&gt;&#160;&lt;/td&gt;&lt;td&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&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;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,166,934&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;7,443,227&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: justify; padding-bottom: 1.5pt"&gt;Other accounts payable and 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;434,377&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;438,664&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: 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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,601,311&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;7,881,891&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" id="ixv-21241">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 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"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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"&gt;&#160;&lt;/td&gt;&lt;td&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&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;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,166,934&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;7,443,227&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: justify; padding-bottom: 1.5pt"&gt;Other accounts payable and 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;434,377&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;438,664&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: 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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,601,311&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;7,881,891&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="c4" decimals="-3" id="ixv-27399" unitRef="mxn">4166934000</ifrs-full:TradeAndOtherPayablesToTradeSuppliers>
    <ifrs-full:TradeAndOtherPayablesToTradeSuppliers contextRef="c5" decimals="-3" id="ixv-27400" unitRef="mxn">7443227000</ifrs-full:TradeAndOtherPayablesToTradeSuppliers>
    <simecb:OtherAccruedLiabilities contextRef="c4" decimals="-3" id="ixv-27401" unitRef="mxn">434377000</simecb:OtherAccruedLiabilities>
    <simecb:OtherAccruedLiabilities contextRef="c5" decimals="-3" id="ixv-27402" unitRef="mxn">438664000</simecb:OtherAccruedLiabilities>
    <simecb:TotalAccountsPayableTradeAndOtherAccruedLiabilities contextRef="c4" decimals="-3" id="ixv-27403" unitRef="mxn">4601311000</simecb:TotalAccountsPayableTradeAndOtherAccruedLiabilities>
    <simecb:TotalAccountsPayableTradeAndOtherAccruedLiabilities contextRef="c5" decimals="-3" id="ixv-27404" unitRef="mxn">7881891000</simecb:TotalAccountsPayableTradeAndOtherAccruedLiabilities>
    <ifrs-full:DisclosureOfEmployeeBenefitsExplanatory contextRef="c0" id="ixv-21297">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0%"&gt;&lt;/td&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;Employee
benefits&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Mexican entities&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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;&lt;b&gt;&lt;i&gt;Collective bargaining agreements &lt;/i&gt;&lt;/b&gt;- During 2024, approximately 42% (42% on 2023) 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;&lt;i&gt;Seniority premium benefits&lt;/i&gt;&lt;/b&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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"&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;- 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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;&lt;i&gt;Employee profit sharing (EPS) &lt;/i&gt;&lt;/b&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 2024 and 2023, EPS amounted to $&#160;2,713 and $&#160;680, 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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;&lt;i&gt;Governmental defined contribution plans &lt;/i&gt;&lt;/b&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 2024, 2023 and 2022 was $ 29,051 and $ 27,919 and $24,118, respectively.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Employee benefits liability as of December
31, 2024, 2023 and 2022 are comprised as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&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="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Retirement &lt;br/&gt; benefits&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Termination &lt;br/&gt; benefits&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 40%; text-align: justify; text-indent: -9pt; padding-left: 0.25in"&gt;Vested benefits Obligation&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-12"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,123&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,123&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,431&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&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: justify; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"&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;74,178&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;98,699&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;172,877&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;180,743&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;169,375&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-bottom: 1.5pt; text-align: justify; text-indent: -9pt; padding-left: 9pt"&gt;Defined 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;74,178&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;102,822&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;177,000&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;185,174&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;169,375&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-align: justify; text-indent: -9pt; padding-left: 9pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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="font-weight: bold; text-align: justify; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&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;74,178&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;102,822&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;177,000&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;185,174&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;169,375&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: 0pt 0 0pt 56.7pt; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Net cost for the period booked in profit
and loss is comprised as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&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="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Retirement&lt;br/&gt; benefits&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Termination &lt;br/&gt; benefits&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 40%; text-align: justify; text-indent: -9pt; padding-left: 0.25in"&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;6,724&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;9,759&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;16,483&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;15,206&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;10,998&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: justify; text-indent: -9pt; padding-left: 0.25in"&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;9,550&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;10,841&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20,391&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;18,632&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,101&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: justify; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"&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;(14,150&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;270&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;(13,880&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(2,528&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(11,244&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold; text-align: justify; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,124&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;20,870&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;22,994&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;31,310&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;11,855&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: 0pt 0 0pt 56.7pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Main actuarial hypothesis used in the
actuarial computations are:&lt;/p&gt;

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

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 64%; text-align: justify"&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;10.55&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;9.05&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;9.10&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-align: justify"&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;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;5.00&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="text-align: justify"&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The DBO amount recorded in the balance
sheet as of December 31, 2024 and 2023 are $ 177,000 and $&#160;185,174, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 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="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;185,174&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;169,375&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&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify"&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;185,174&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;169,375&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: justify"&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;(13,880&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;(2,528&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-align: justify"&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;16,483&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;15,206&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: justify"&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;20,391&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;18,632&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: justify"&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;(12,945&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;(22,044&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-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;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(18,223&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;6,533&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: 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;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;177,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;185,174&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="font-weight: bold; text-align: justify"&gt;Changes in projected net 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; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Initial PNL&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;185,174&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;169,375&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: justify"&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;22,994&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;31,310&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: justify"&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;(12,945&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;(22,044&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-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;(18,223&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;6,533&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: 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;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;177,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;185,174&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-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;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;177,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;185,174&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;b&gt;Foreign entities (Republic)&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Republic is the only subsidiary of
the Company that offered other benefits and pension plans to their employees. Such benefit plans are described below:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;


&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;a.&lt;/span&gt;&lt;/td&gt; &lt;td&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Negotiation of collective agreements.&lt;/b&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In 2024 at 26% the plant shutdown, of Republic&#x2019;s workers were insured (18% in 2023), through collective bargaining agreements with the United Steelworkers (USW).&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Due to the cessation of operations, on October 23, 2023, Republic Steel executed a Closing Agreement with the USW that terminated the collective bargaining agreement. Under the terms of the agreement, all benefits ceased on December 31, 2023. Approximately $5.4 million in severance pay, time off pay, and vacation pay was paid during the year ended December 31, 2023.&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;With the cessation of all manufacturing operations and termination of the union agreement on December 31, 2023, the SPT assessed the Company a withdrawal liability for the complete withdrawal from the pension trust totaling $8,345,769, to be paid in five quarterly payments beginning in April 2024. The SPT alleges that the withdrawal occurred prior to December 31, 2023, however, the Company alleges that it had an obligation to contribute to the trust through December 31, 2023, and therefore, the withdrawal liability should be calculated as of January 1, 2024, the first day the Company did not have an obligation to make contributions. The Company has submitted a request for review of the calculation to the Trust. Once the Trust responds, the Company will have 60 days to demand arbitration if it does not agree with the response. If successful, the Company could significantly reduce, and potentially eliminate, its liability. While the Company is working with legal counsel and intends to vigorously defend its position, the total assessment of $8,345,769 has been accrued on the accompanying consolidated balance sheets as of December 31, 2023.&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In 2024, the company continue defend its position, has made two payments for $1,474,049.00 D&#xf3;llar each one.&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;b.&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;Defined Contribution Plans&lt;/b&gt;&lt;/p&gt; &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt; &lt;p style="text-align: justify; margin-top: 0; margin-bottom: 0"&gt;Employee Pension Plan &#x2013; Republic participated in the Steel Workers Pension Trust (SPT), a subsidized pension plan multi-employer pension. The Company&#x2019;s obligations under the plan were based on defined contribution requirements. The Company contributed a fixed amount equivalent to $1.68 per hour for each employee covered by this plan, as defined in the plan.&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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"&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. &#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company was obliged 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, 2024, 2023 and 2022, the
Company recorded expenses of USD $ 0.0 million, USD $ 0.3 million and USD $ 0.3 million, respectively, related to this benefits plan.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;For the years ended December 31, 2024,
2023 and 2022, Republic recorded combined expenses of USD$ 0.0 million, USD$&#160;2.7 and USD$&#160;1.9 million, respectively, related
to the funding obligations of the retirement healthcare and pension benefits.&lt;/p&gt;

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

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt; text-align: justify"&gt;The Company had a defined contribution
401(k) retirement plan that covers nearly all salaried and nonunion employees. This plan is designed to provide retirement benefits through
Company contributions and voluntary employee contributions. The Company made contributions to this plan each pay period based on age and
length of service as of January of each year. The amount of the Company&#x2019;s contribution is equal to the monthly base salary multiplied
by a percentage based on age and years of service. The contribution becomes 100% vested upon completion of three years of service. Additionally,
employees are permitted to make contributions to this 401(k)-retirement plan through payroll deductions. In these cases, the Company grants
a 25% contribution to the fund on the first 5% contributed by the employee, to which the employee is 100% entitled from the moment said
contribution is made. For the years ended December 31, 2024 and 2023, the Company recognized an expense for this plan of USD$ 0.0 million
and USD$ 0.8 million, respectively.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Workers governed by the labor contract with the
USW are eligible to participate in the 401(k) retirement plan, through voluntary contributions. There are no Company contributions for
these workers.&lt;/p&gt;

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

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The labor agreement included a profit
sharing plan, to which the company was required to contribute 3% of EBITDA between USD $0 and USD $25 million per quarter; 4% of EBITDA
between USD $25 and USD $75 million per quarter; and 5% of EBITDA greater than USD $75 million per quarter. &lt;span style="-sec-ix-hidden: hidden-fact-13"&gt;No&lt;/span&gt; expenses were recorded
during the year ended December 31, 2023, because targets were not met. USD $0.3 million of expenses were recorded during the year ended
December 31, 2022.&lt;/p&gt;</ifrs-full:DisclosureOfEmployeeBenefitsExplanatory>
    <simecb:PercentageOfCollectiveBargainingAgreements contextRef="c0" decimals="2" id="ixv-27405" unitRef="pure">0.42</simecb:PercentageOfCollectiveBargainingAgreements>
    <simecb:PercentageOfCollectiveBargainingAgreements contextRef="c6" decimals="2" id="ixv-27406" unitRef="pure">0.42</simecb:PercentageOfCollectiveBargainingAgreements>
    <simecb:PercentageShareOfEmployersProfits contextRef="c0" decimals="2" id="ixv-27407" unitRef="pure">0.10</simecb:PercentageShareOfEmployersProfits>
    <simecb:EmployeeProfitSharingAmount contextRef="c0" decimals="-3" id="ixv-27408" unitRef="mxn">2713000</simecb:EmployeeProfitSharingAmount>
    <simecb:EmployeeProfitSharingAmount contextRef="c6" decimals="-3" id="ixv-27409" unitRef="mxn">680000</simecb:EmployeeProfitSharingAmount>
    <simecb:DeferredContributionPlanPercentage contextRef="c0" decimals="2" id="ixv-27410" unitRef="pure">0.02</simecb:DeferredContributionPlanPercentage>
    <ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans contextRef="c0" decimals="-3" id="ixv-27411" unitRef="mxn">29051000</ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans>
    <ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans contextRef="c6" decimals="-3" id="ixv-27412" unitRef="mxn">27919000</ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans>
    <ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans contextRef="c7" decimals="-3" id="ixv-27413" unitRef="mxn">24118000</ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans>
    <ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory contextRef="c0" id="ixv-21382">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Employee benefits liability as of December
31, 2024, 2023 and 2022 are comprised as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&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="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Retirement &lt;br/&gt; benefits&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Termination &lt;br/&gt; benefits&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 40%; text-align: justify; text-indent: -9pt; padding-left: 0.25in"&gt;Vested benefits Obligation&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-12"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,123&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,123&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,431&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&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: justify; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"&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;74,178&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;98,699&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;172,877&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;180,743&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;169,375&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-bottom: 1.5pt; text-align: justify; text-indent: -9pt; padding-left: 9pt"&gt;Defined 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;74,178&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;102,822&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;177,000&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;185,174&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;169,375&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-align: justify; text-indent: -9pt; padding-left: 9pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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="font-weight: bold; text-align: justify; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&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;74,178&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;102,822&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;177,000&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;185,174&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;169,375&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:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory>
    <ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan
      contextRef="c309"
      decimals="-3"
      id="ixv-27414"
      unitRef="mxn">4123000</ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan>
    <ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan
      contextRef="c310"
      decimals="-3"
      id="ixv-27415"
      unitRef="mxn">4123000</ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan>
    <ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan
      contextRef="c311"
      decimals="-3"
      id="ixv-27416"
      unitRef="mxn">4431000</ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan>
    <simecb:PlusNonVestedBenefitsObligation
      contextRef="c308"
      decimals="-3"
      id="ixv-27417"
      unitRef="mxn">74178000</simecb:PlusNonVestedBenefitsObligation>
    <simecb:PlusNonVestedBenefitsObligation
      contextRef="c309"
      decimals="-3"
      id="ixv-27418"
      unitRef="mxn">98699000</simecb:PlusNonVestedBenefitsObligation>
    <simecb:PlusNonVestedBenefitsObligation
      contextRef="c310"
      decimals="-3"
      id="ixv-27419"
      unitRef="mxn">172877000</simecb:PlusNonVestedBenefitsObligation>
    <simecb:PlusNonVestedBenefitsObligation
      contextRef="c311"
      decimals="-3"
      id="ixv-27420"
      unitRef="mxn">180743000</simecb:PlusNonVestedBenefitsObligation>
    <simecb:PlusNonVestedBenefitsObligation
      contextRef="c312"
      decimals="-3"
      id="ixv-27421"
      unitRef="mxn">169375000</simecb:PlusNonVestedBenefitsObligation>
    <ifrs-full:DefinedBenefitObligationAtPresentValue
      contextRef="c308"
      decimals="-3"
      id="ixv-27422"
      unitRef="mxn">74178000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:DefinedBenefitObligationAtPresentValue
      contextRef="c309"
      decimals="-3"
      id="ixv-27423"
      unitRef="mxn">102822000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:DefinedBenefitObligationAtPresentValue
      contextRef="c310"
      decimals="-3"
      id="ixv-27424"
      unitRef="mxn">177000000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:DefinedBenefitObligationAtPresentValue
      contextRef="c311"
      decimals="-3"
      id="ixv-27425"
      unitRef="mxn">185174000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:DefinedBenefitObligationAtPresentValue
      contextRef="c312"
      decimals="-3"
      id="ixv-27426"
      unitRef="mxn">169375000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:LiabilityAssetOfDefinedBenefitPlans
      contextRef="c308"
      decimals="-3"
      id="ixv-27427"
      unitRef="mxn">74178000</ifrs-full:LiabilityAssetOfDefinedBenefitPlans>
    <ifrs-full:LiabilityAssetOfDefinedBenefitPlans
      contextRef="c309"
      decimals="-3"
      id="ixv-27428"
      unitRef="mxn">102822000</ifrs-full:LiabilityAssetOfDefinedBenefitPlans>
    <ifrs-full:LiabilityAssetOfDefinedBenefitPlans
      contextRef="c310"
      decimals="-3"
      id="ixv-27429"
      unitRef="mxn">177000000</ifrs-full:LiabilityAssetOfDefinedBenefitPlans>
    <ifrs-full:LiabilityAssetOfDefinedBenefitPlans
      contextRef="c311"
      decimals="-3"
      id="ixv-27430"
      unitRef="mxn">185174000</ifrs-full:LiabilityAssetOfDefinedBenefitPlans>
    <ifrs-full:LiabilityAssetOfDefinedBenefitPlans
      contextRef="c312"
      decimals="-3"
      id="ixv-27431"
      unitRef="mxn">169375000</ifrs-full:LiabilityAssetOfDefinedBenefitPlans>
    <simecb:ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock contextRef="c0" id="ixv-21534">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Net cost for the period booked in profit
and loss is comprised as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&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="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Retirement&lt;br/&gt; benefits&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Termination &lt;br/&gt; benefits&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 40%; text-align: justify; text-indent: -9pt; padding-left: 0.25in"&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;6,724&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;9,759&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;16,483&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;15,206&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;10,998&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: justify; text-indent: -9pt; padding-left: 0.25in"&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;9,550&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;10,841&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20,391&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;18,632&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,101&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: justify; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"&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;(14,150&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;270&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;(13,880&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(2,528&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(11,244&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold; text-align: justify; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,124&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;20,870&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;22,994&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;31,310&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;11,855&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</simecb:ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock>
    <simecb:ServiceCost
      contextRef="c313"
      decimals="-3"
      id="ixv-27432"
      unitRef="mxn">6724000</simecb:ServiceCost>
    <simecb:ServiceCost
      contextRef="c314"
      decimals="-3"
      id="ixv-27433"
      unitRef="mxn">9759000</simecb:ServiceCost>
    <simecb:ServiceCost
      contextRef="c315"
      decimals="-3"
      id="ixv-27434"
      unitRef="mxn">16483000</simecb:ServiceCost>
    <simecb:ServiceCost
      contextRef="c316"
      decimals="-3"
      id="ixv-27435"
      unitRef="mxn">15206000</simecb:ServiceCost>
    <simecb:ServiceCost
      contextRef="c317"
      decimals="-3"
      id="ixv-27436"
      unitRef="mxn">10998000</simecb:ServiceCost>
    <ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans
      contextRef="c313"
      decimals="-3"
      id="ixv-27437"
      unitRef="mxn">9550000</ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans>
    <ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans
      contextRef="c314"
      decimals="-3"
      id="ixv-27438"
      unitRef="mxn">10841000</ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans>
    <ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans
      contextRef="c315"
      decimals="-3"
      id="ixv-27439"
      unitRef="mxn">20391000</ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans>
    <ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans
      contextRef="c316"
      decimals="-3"
      id="ixv-27440"
      unitRef="mxn">18632000</ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans>
    <ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans
      contextRef="c317"
      decimals="-3"
      id="ixv-27441"
      unitRef="mxn">12101000</ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans>
    <ifrs-full:PastServiceCostDefinedBenefitPlans
      contextRef="c313"
      decimals="-3"
      id="ixv-27442"
      unitRef="mxn">14150000</ifrs-full:PastServiceCostDefinedBenefitPlans>
    <ifrs-full:PastServiceCostDefinedBenefitPlans
      contextRef="c314"
      decimals="-3"
      id="ixv-27443"
      unitRef="mxn">-270000</ifrs-full:PastServiceCostDefinedBenefitPlans>
    <ifrs-full:PastServiceCostDefinedBenefitPlans
      contextRef="c315"
      decimals="-3"
      id="ixv-27444"
      unitRef="mxn">13880000</ifrs-full:PastServiceCostDefinedBenefitPlans>
    <ifrs-full:PastServiceCostDefinedBenefitPlans
      contextRef="c316"
      decimals="-3"
      id="ixv-27445"
      unitRef="mxn">2528000</ifrs-full:PastServiceCostDefinedBenefitPlans>
    <ifrs-full:PastServiceCostDefinedBenefitPlans
      contextRef="c317"
      decimals="-3"
      id="ixv-27446"
      unitRef="mxn">11244000</ifrs-full:PastServiceCostDefinedBenefitPlans>
    <simecb:NetCostForThePeriod
      contextRef="c313"
      decimals="-3"
      id="ixv-27447"
      unitRef="mxn">2124000</simecb:NetCostForThePeriod>
    <simecb:NetCostForThePeriod
      contextRef="c314"
      decimals="-3"
      id="ixv-27448"
      unitRef="mxn">20870000</simecb:NetCostForThePeriod>
    <simecb:NetCostForThePeriod
      contextRef="c315"
      decimals="-3"
      id="ixv-27449"
      unitRef="mxn">22994000</simecb:NetCostForThePeriod>
    <simecb:NetCostForThePeriod
      contextRef="c316"
      decimals="-3"
      id="ixv-27450"
      unitRef="mxn">31310000</simecb:NetCostForThePeriod>
    <simecb:NetCostForThePeriod
      contextRef="c317"
      decimals="-3"
      id="ixv-27451"
      unitRef="mxn">11855000</simecb:NetCostForThePeriod>
    <ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory contextRef="c0" id="ixv-21663">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Main actuarial hypothesis used in the
actuarial computations are:&lt;/p&gt;

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

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 64%; text-align: justify"&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;10.55&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;9.05&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;9.10&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-align: justify"&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;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;5.00&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="text-align: justify"&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;</ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory>
    <ifrs-full:ActuarialAssumptionOfDiscountRates contextRef="c4" decimals="4" id="ixv-27452" unitRef="pure">0.1055</ifrs-full:ActuarialAssumptionOfDiscountRates>
    <ifrs-full:ActuarialAssumptionOfDiscountRates contextRef="c5" decimals="4" id="ixv-27453" unitRef="pure">0.0905</ifrs-full:ActuarialAssumptionOfDiscountRates>
    <ifrs-full:ActuarialAssumptionOfDiscountRates contextRef="c28" decimals="4" id="ixv-27454" unitRef="pure">0.091</ifrs-full:ActuarialAssumptionOfDiscountRates>
    <ifrs-full:TaxRateEffectFromChangeInTaxRate contextRef="c0" decimals="4" id="ixv-27455" unitRef="pure">0.05</ifrs-full:TaxRateEffectFromChangeInTaxRate>
    <ifrs-full:TaxRateEffectFromChangeInTaxRate contextRef="c6" decimals="4" id="ixv-27456" unitRef="pure">0.05</ifrs-full:TaxRateEffectFromChangeInTaxRate>
    <ifrs-full:TaxRateEffectFromChangeInTaxRate contextRef="c7" decimals="4" id="ixv-27457" unitRef="pure">0.05</ifrs-full:TaxRateEffectFromChangeInTaxRate>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases contextRef="c4" decimals="4" id="ixv-27458" unitRef="pure">0.045</ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases contextRef="c5" decimals="4" id="ixv-27459" unitRef="pure">0.045</ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases contextRef="c28" decimals="4" id="ixv-27460" unitRef="pure">0.045</ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases>
    <ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory contextRef="c0" id="ixv-21732">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The DBO amount recorded in the balance
sheet as of December 31, 2024 and 2023 are $ 177,000 and $&#160;185,174, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 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="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;185,174&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;169,375&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&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify"&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;185,174&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;169,375&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: justify"&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;(13,880&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;(2,528&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-align: justify"&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;16,483&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;15,206&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: justify"&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;20,391&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;18,632&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: justify"&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;(12,945&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;(22,044&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-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;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(18,223&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;6,533&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: 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;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;177,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;185,174&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="font-weight: bold; text-align: justify"&gt;Changes in projected net 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; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Initial PNL&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;185,174&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;169,375&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: justify"&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;22,994&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;31,310&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: justify"&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;(12,945&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;(22,044&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-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;(18,223&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;6,533&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: 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;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;177,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;185,174&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-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;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;177,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;185,174&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory>
    <ifrs-full:RecognisedLiabilitiesDefinedBenefitPlan contextRef="c4" decimals="-3" id="ixv-27461" unitRef="mxn">177000000</ifrs-full:RecognisedLiabilitiesDefinedBenefitPlan>
    <ifrs-full:RecognisedLiabilitiesDefinedBenefitPlan contextRef="c5" decimals="-3" id="ixv-27462" unitRef="mxn">185174000</ifrs-full:RecognisedLiabilitiesDefinedBenefitPlan>
    <ifrs-full:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes contextRef="c0" decimals="-3" id="ixv-27463" unitRef="mxn">185174000</ifrs-full:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes>
    <ifrs-full:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes contextRef="c6" decimals="-3" id="ixv-27464" unitRef="mxn">169375000</ifrs-full:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes>
    <simecb:DefinedBenefitObligationAtPresentValues contextRef="c5" decimals="-3" id="ixv-27465" unitRef="mxn">185174000</simecb:DefinedBenefitObligationAtPresentValues>
    <simecb:DefinedBenefitObligationAtPresentValues contextRef="c28" decimals="-3" id="ixv-27466" unitRef="mxn">169375000</simecb:DefinedBenefitObligationAtPresentValues>
    <ifrs-full:PastServiceCostNetDefinedBenefitLiabilityAsset contextRef="c0" decimals="-3" id="ixv-27467" unitRef="mxn">-13880000</ifrs-full:PastServiceCostNetDefinedBenefitLiabilityAsset>
    <ifrs-full:PastServiceCostNetDefinedBenefitLiabilityAsset contextRef="c6" decimals="-3" id="ixv-27468" unitRef="mxn">-2528000</ifrs-full:PastServiceCostNetDefinedBenefitLiabilityAsset>
    <ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset contextRef="c0" decimals="-3" id="ixv-27469" unitRef="mxn">16483000</ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset>
    <ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset contextRef="c6" decimals="-3" id="ixv-27470" unitRef="mxn">15206000</ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset>
    <ifrs-full:InterestRevenueExpense contextRef="c0" decimals="-3" id="ixv-27471" unitRef="mxn">20391000</ifrs-full:InterestRevenueExpense>
    <ifrs-full:InterestRevenueExpense contextRef="c6" decimals="-3" id="ixv-27472" unitRef="mxn">18632000</ifrs-full:InterestRevenueExpense>
    <simecb:DefinedBenefitsCosts contextRef="c0" decimals="-3" id="ixv-27473" unitRef="mxn">-12945000</simecb:DefinedBenefitsCosts>
    <simecb:DefinedBenefitsCosts contextRef="c6" decimals="-3" id="ixv-27474" unitRef="mxn">-22044000</simecb:DefinedBenefitsCosts>
    <ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset contextRef="c0" decimals="-3" id="ixv-27475" unitRef="mxn">-18223000</ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset contextRef="c6" decimals="-3" id="ixv-27476" unitRef="mxn">6533000</ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset>
    <simecb:DefinedBenefitObligationAtPresentValues contextRef="c4" decimals="-3" id="ixv-27477" unitRef="mxn">177000000</simecb:DefinedBenefitObligationAtPresentValues>
    <simecb:DefinedBenefitObligationAtPresentValues contextRef="c5" decimals="-3" id="ixv-27478" unitRef="mxn">185174000</simecb:DefinedBenefitObligationAtPresentValues>
    <simecb:InitialProfitandLossEmployeeBenefits contextRef="c0" decimals="-3" id="ixv-27479" unitRef="mxn">185174000</simecb:InitialProfitandLossEmployeeBenefits>
    <simecb:InitialProfitandLossEmployeeBenefits contextRef="c6" decimals="-3" id="ixv-27480" unitRef="mxn">169375000</simecb:InitialProfitandLossEmployeeBenefits>
    <simecb:NetCostsForThePeriod contextRef="c0" decimals="-3" id="ixv-27481" unitRef="mxn">22994000</simecb:NetCostsForThePeriod>
    <simecb:NetCostsForThePeriod contextRef="c6" decimals="-3" id="ixv-27482" unitRef="mxn">31310000</simecb:NetCostsForThePeriod>
    <simecb:PaidBenefits contextRef="c0" decimals="-3" id="ixv-27483" unitRef="mxn">-12945000</simecb:PaidBenefits>
    <simecb:PaidBenefits contextRef="c6" decimals="-3" id="ixv-27484" unitRef="mxn">-22044000</simecb:PaidBenefits>
    <ifrs-full:GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling contextRef="c0" decimals="-3" id="ixv-27485" unitRef="mxn">-18223000</ifrs-full:GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling>
    <ifrs-full:GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling contextRef="c6" decimals="-3" id="ixv-27486" unitRef="mxn">6533000</ifrs-full:GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling>
    <simecb:FinaIProfitandLossEmployeeBenefits contextRef="c0" decimals="-3" id="ixv-27487" unitRef="mxn">177000000</simecb:FinaIProfitandLossEmployeeBenefits>
    <simecb:FinaIProfitandLossEmployeeBenefits contextRef="c6" decimals="-3" id="ixv-27488" unitRef="mxn">185174000</simecb:FinaIProfitandLossEmployeeBenefits>
    <simecb:DefinedBenefitsObligationsDBO contextRef="c4" decimals="-3" id="ixv-27489" unitRef="mxn">177000000</simecb:DefinedBenefitsObligationsDBO>
    <simecb:DefinedBenefitsObligationsDBO contextRef="c5" decimals="-3" id="ixv-27490" unitRef="mxn">185174000</simecb:DefinedBenefitsObligationsDBO>
    <simecb:PercentageOfCollectiveBargainingAgreements
      contextRef="c291"
      decimals="2"
      id="ixv-27491"
      unitRef="pure">0.26</simecb:PercentageOfCollectiveBargainingAgreements>
    <simecb:PercentageOfCollectiveBargainingAgreements
      contextRef="c292"
      decimals="2"
      id="ixv-27492"
      unitRef="pure">0.18</simecb:PercentageOfCollectiveBargainingAgreements>
    <ifrs-full:OtherPayables contextRef="c5" decimals="-5" id="ixv-27493" unitRef="mxn">5400000</ifrs-full:OtherPayables>
    <simecb:WithdrawalPayment contextRef="c6" decimals="-3" id="ixv-27494" unitRef="usd">8345769000</simecb:WithdrawalPayment>
    <ifrs-full:ShorttermLegalProceedingsProvision contextRef="c5" decimals="-3" id="ixv-27495" unitRef="usd">8345769000</ifrs-full:ShorttermLegalProceedingsProvision>
    <ifrs-full:PaymentsToAndOnBehalfOfEmployees contextRef="c0" decimals="-1" id="ixv-27496" unitRef="usd">1474049000</ifrs-full:PaymentsToAndOnBehalfOfEmployees>
    <simecb:FixedAmountsPerHourForEachCoveredEmployees
      contextRef="c293"
      decimals="2"
      id="ixv-27497"
      unitRef="usdPershares">1.68</simecb:FixedAmountsPerHourForEachCoveredEmployees>
    <ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans
      contextRef="c294"
      decimals="-5"
      id="ixv-27498"
      unitRef="usd">0</ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans>
    <ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans
      contextRef="c295"
      decimals="-5"
      id="ixv-27499"
      unitRef="usd">300000</ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans>
    <ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans
      contextRef="c296"
      decimals="-5"
      id="ixv-27500"
      unitRef="usd">300000</ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans>
    <ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans
      contextRef="c293"
      decimals="-5"
      id="ixv-27501"
      unitRef="usd">0</ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans>
    <ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans
      contextRef="c297"
      decimals="-5"
      id="ixv-27502"
      unitRef="usd">2700000</ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans>
    <ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans
      contextRef="c298"
      decimals="-5"
      id="ixv-27503"
      unitRef="usd">1900000</ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans>
    <simecb:ContributionVestedPercentage contextRef="c0" decimals="2" id="ixv-27504" unitRef="pure">1</simecb:ContributionVestedPercentage>
    <simecb:PercentageOfContribution contextRef="c0" decimals="2" id="ixv-27505" unitRef="pure">0.25</simecb:PercentageOfContribution>
    <simecb:PercentageOfContribution
      contextRef="c299"
      decimals="2"
      id="ixv-27506"
      unitRef="pure">0.05</simecb:PercentageOfContribution>
    <simecb:PercentageOfContribution
      contextRef="c293"
      decimals="2"
      id="ixv-27507"
      unitRef="pure">1</simecb:PercentageOfContribution>
    <ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans
      contextRef="c299"
      decimals="-5"
      id="ixv-27508"
      unitRef="usd">0</ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans>
    <ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans
      contextRef="c300"
      decimals="-5"
      id="ixv-27509"
      unitRef="usd">800000</ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans>
    <ifrs-full:OtherLongtermBenefits
      contextRef="c301"
      decimals="-6"
      id="ixv-27510"
      unitRef="usd">0</ifrs-full:OtherLongtermBenefits>
    <ifrs-full:OtherLongtermBenefits
      contextRef="c302"
      decimals="-6"
      id="ixv-27511"
      unitRef="usd">25000000</ifrs-full:OtherLongtermBenefits>
    <ifrs-full:OtherLongtermBenefits
      contextRef="c303"
      decimals="-6"
      id="ixv-27512"
      unitRef="usd">25000000</ifrs-full:OtherLongtermBenefits>
    <ifrs-full:OtherLongtermBenefits
      contextRef="c304"
      decimals="-6"
      id="ixv-27513"
      unitRef="usd">75000000</ifrs-full:OtherLongtermBenefits>
    <ifrs-full:OtherLongtermBenefits
      contextRef="c305"
      decimals="-6"
      id="ixv-27514"
      unitRef="usd">75000000</ifrs-full:OtherLongtermBenefits>
    <ifrs-full:OtherLongtermBenefits
      contextRef="c307"
      decimals="-5"
      id="ixv-27515"
      unitRef="usd">300000</ifrs-full:OtherLongtermBenefits>
    <ifrs-full:DisclosureOfIncomeTaxExplanatory contextRef="c0" id="ixv-22047">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0%"&gt;&lt;/td&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;16.&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The Company is subject to Income Tax
(ISR).&lt;/p&gt;

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

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The analysis of the income tax charged
to the results of 2024, 2023 and 2022 is as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&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="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 64%; text-align: justify"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,053,009&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,291,378&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;2,549,851&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: justify"&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;1,299,798&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;403,436&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;599,940&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: justify"&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;(339,462&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;(40,943&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;(119,999&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-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;46,778&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;86,127&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;269,730&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: 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;2,060,123&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,739,998&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,299,522&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;During 2024, 2023 and 2022, 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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&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="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 64%; text-align: justify"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;3,771,845&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,804,233&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;3,348,174&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: justify"&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-align: justify"&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;(499,798&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;(581,549&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;(524,640&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-align: justify"&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;97,889&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;112,377&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;29,996&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: justify"&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;712,763&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;342,202&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;80,166&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: justify; padding-bottom: 1.5pt"&gt;Others, net (includes permanent items) 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;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,022,576&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;62,735&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;365,826&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: justify; padding-bottom: 1.5pt; padding-left: 9pt"&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;2,060,123&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,739,998&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,299,522&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-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;16.42&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; 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;27.92&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; 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;29.56&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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;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 2024, 2023 and 2022, 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;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;As of December 31, 2024, Grupo Simec,
S.A.B. de C.V. and certain of its Mexican subsidiaries have updated tax losses pending of amortize as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Origin &lt;br/&gt; Date&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;Expiration&lt;br/&gt; Date&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;Tax losses&lt;br/&gt; available&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"&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&gt;&#160;&lt;/td&gt; &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 43%; text-align: center"&gt;2015&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt; &lt;td style="width: 42%; text-align: center"&gt;2025&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: 11%; text-align: right"&gt;6,408&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;2016&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;385,560&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&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;274,073&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="text-align: center"&gt;2018&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;15,934&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&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;717,306&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&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;446,064&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;2021&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: center"&gt;2031&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;688,677&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;2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: center"&gt;2033&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,046,519&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;2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: center"&gt;2033&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;657,289&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; padding-bottom: 1.5pt"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;2034&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;485,302&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: center; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: center; 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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,723,132&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;As of December 31, 2023, Republic has
USD$ 326.9 million of tax loss carryforwards for federal tax purposes, of which USD$ 198.6 million expires between 2033 and 2038; USD$
121.2 million of tax loss carryforwards expire indefinitely. USD$ 252.0 million of losses for state and municipal purposes that expire
between 2024 and 2043 approximately. USD$ 7.1 million of tax losses in the company located in Canada, which expire between 2032 and 2043.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Below is a summary of the effects of
the main temporary items that make up the deferred income tax liability included in the consolidated statement of financial position:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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 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: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;Deferred tax assets:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify; padding-left: 9pt"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(132,497&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(68,211&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-align: justify; padding-bottom: 1.5pt; padding-left: 9pt"&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;87,666&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;208,805&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: justify; padding-left: 39pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify; padding-bottom: 1.5pt; padding-left: 0.25in"&gt;Total 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;(44,831&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;140,594&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: justify; padding-left: 3.55pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify"&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; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-left: 3.55pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify; padding-left: 9pt"&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;3,089,311&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,442,332&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: justify; padding-left: 9pt"&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;415,850&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;399,050&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: justify; padding-left: 9pt"&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;71,068&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;77,604&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: justify; padding-bottom: 1.5pt; padding-left: 9pt"&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;47,822&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;45,294&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-align: justify; padding-left: 3.55pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify; padding-bottom: 1.5pt; padding-left: 0.25in"&gt;Total deferred tax 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;3,624,051&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;3,964,280&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-align: justify; padding-left: 39pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify; padding-bottom: 4pt; padding-left: 0.25in"&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,668,882&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,823,686&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" id="ixv-22060">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The analysis of the income tax charged
to the results of 2024, 2023 and 2022 is as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&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="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 64%; text-align: justify"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,053,009&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,291,378&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;2,549,851&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: justify"&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;1,299,798&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;403,436&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;599,940&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: justify"&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;(339,462&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;(40,943&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;(119,999&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-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;46,778&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;86,127&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;269,730&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: 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;2,060,123&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,739,998&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,299,522&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</simecb:ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock>
    <ifrs-full:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
      contextRef="c322"
      decimals="-3"
      id="ixv-27516"
      unitRef="mxn">1053009000</ifrs-full:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity>
    <ifrs-full:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
      contextRef="c323"
      decimals="-3"
      id="ixv-27517"
      unitRef="mxn">1291378000</ifrs-full:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity>
    <ifrs-full:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
      contextRef="c324"
      decimals="-3"
      id="ixv-27518"
      unitRef="mxn">2549851000</ifrs-full:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity>
    <ifrs-full:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
      contextRef="c325"
      decimals="-3"
      id="ixv-27519"
      unitRef="mxn">1299798000</ifrs-full:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity>
    <ifrs-full:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
      contextRef="c326"
      decimals="-3"
      id="ixv-27520"
      unitRef="mxn">403436000</ifrs-full:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity>
    <ifrs-full:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
      contextRef="c327"
      decimals="-3"
      id="ixv-27521"
      unitRef="mxn">599940000</ifrs-full:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity>
    <ifrs-full:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
      contextRef="c322"
      decimals="-3"
      id="ixv-27522"
      unitRef="mxn">-339462000</ifrs-full:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity>
    <ifrs-full:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
      contextRef="c323"
      decimals="-3"
      id="ixv-27523"
      unitRef="mxn">-40943000</ifrs-full:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity>
    <ifrs-full:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
      contextRef="c324"
      decimals="-3"
      id="ixv-27524"
      unitRef="mxn">-119999000</ifrs-full:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity>
    <ifrs-full:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
      contextRef="c325"
      decimals="-3"
      id="ixv-27525"
      unitRef="mxn">46778000</ifrs-full:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity>
    <ifrs-full:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
      contextRef="c326"
      decimals="-3"
      id="ixv-27526"
      unitRef="mxn">86127000</ifrs-full:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity>
    <ifrs-full:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
      contextRef="c327"
      decimals="-3"
      id="ixv-27527"
      unitRef="mxn">269730000</ifrs-full:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity>
    <ifrs-full:AdjustmentsForIncomeTaxExpense contextRef="c0" decimals="-3" id="ixv-27528" unitRef="mxn">2060123000</ifrs-full:AdjustmentsForIncomeTaxExpense>
    <ifrs-full:AdjustmentsForIncomeTaxExpense contextRef="c6" decimals="-3" id="ixv-27529" unitRef="mxn">1739998000</ifrs-full:AdjustmentsForIncomeTaxExpense>
    <ifrs-full:AdjustmentsForIncomeTaxExpense contextRef="c7" decimals="-3" id="ixv-27530" unitRef="mxn">3299522000</ifrs-full:AdjustmentsForIncomeTaxExpense>
    <simecb:ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock contextRef="c0" id="ixv-22157">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;During 2024, 2023 and 2022, 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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&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="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 64%; text-align: justify"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;3,771,845&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,804,233&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;3,348,174&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: justify"&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-align: justify"&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;(499,798&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;(581,549&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;(524,640&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-align: justify"&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;97,889&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;112,377&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;29,996&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: justify"&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;712,763&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;342,202&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;80,166&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: justify; padding-bottom: 1.5pt"&gt;Others, net (includes permanent items) 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;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,022,576&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;62,735&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;365,826&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: justify; padding-bottom: 1.5pt; padding-left: 9pt"&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;2,060,123&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,739,998&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,299,522&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-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;16.42&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; 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;27.92&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; 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;29.56&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0%"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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;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 2024, 2023 and 2022, 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;/table&gt;</simecb:ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock>
    <ifrs-full:ApplicableTaxRate
      contextRef="c318"
      decimals="2"
      id="ixv-27531"
      unitRef="pure">0.30</ifrs-full:ApplicableTaxRate>
    <ifrs-full:ApplicableTaxRate
      contextRef="c319"
      decimals="2"
      id="ixv-27532"
      unitRef="pure">0.30</ifrs-full:ApplicableTaxRate>
    <ifrs-full:ApplicableTaxRate
      contextRef="c320"
      decimals="2"
      id="ixv-27533"
      unitRef="pure">0.30</ifrs-full:ApplicableTaxRate>
    <simecb:ExpectedBenefitTaxExpense contextRef="c0" decimals="-3" id="ixv-27534" unitRef="mxn">3771845000</simecb:ExpectedBenefitTaxExpense>
    <simecb:ExpectedBenefitTaxExpense contextRef="c6" decimals="-3" id="ixv-27535" unitRef="mxn">1804233000</simecb:ExpectedBenefitTaxExpense>
    <simecb:ExpectedBenefitTaxExpense contextRef="c7" decimals="-3" id="ixv-27536" unitRef="mxn">3348174000</simecb:ExpectedBenefitTaxExpense>
    <simecb:IncreaseDecreaseInInflationEffectsNet contextRef="c0" decimals="-3" id="ixv-27537" unitRef="mxn">-499798000</simecb:IncreaseDecreaseInInflationEffectsNet>
    <simecb:IncreaseDecreaseInInflationEffectsNet contextRef="c6" decimals="-3" id="ixv-27538" unitRef="mxn">-581549000</simecb:IncreaseDecreaseInInflationEffectsNet>
    <simecb:IncreaseDecreaseInInflationEffectsNet contextRef="c7" decimals="-3" id="ixv-27539" unitRef="mxn">-524640000</simecb:IncreaseDecreaseInInflationEffectsNet>
    <ifrs-full:TaxEffectFromChangeInTaxRate contextRef="c0" decimals="-3" id="ixv-27540" unitRef="mxn">97889000</ifrs-full:TaxEffectFromChangeInTaxRate>
    <ifrs-full:TaxEffectFromChangeInTaxRate contextRef="c6" decimals="-3" id="ixv-27541" unitRef="mxn">112377000</ifrs-full:TaxEffectFromChangeInTaxRate>
    <ifrs-full:TaxEffectFromChangeInTaxRate contextRef="c7" decimals="-3" id="ixv-27542" unitRef="mxn">29996000</ifrs-full:TaxEffectFromChangeInTaxRate>
    <simecb:BenefitFromUtilizationOfTaxLossCarryforwardAndOthers contextRef="c0" decimals="-3" id="ix_58_fact" unitRef="mxn">712763000</simecb:BenefitFromUtilizationOfTaxLossCarryforwardAndOthers>
    <simecb:BenefitFromUtilizationOfTaxLossCarryforwardAndOthers contextRef="c6" decimals="-3" id="ix_59_fact" unitRef="mxn">342202000</simecb:BenefitFromUtilizationOfTaxLossCarryforwardAndOthers>
    <simecb:BenefitFromUtilizationOfTaxLossCarryforwardAndOthers contextRef="c7" decimals="-3" id="ix_60_fact" unitRef="mxn">80166000</simecb:BenefitFromUtilizationOfTaxLossCarryforwardAndOthers>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome contextRef="c0" decimals="-3" id="ixv-27546" unitRef="mxn">-2022576000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome contextRef="c6" decimals="-3" id="ixv-27547" unitRef="mxn">62735000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome contextRef="c7" decimals="-3" id="ixv-27548" unitRef="mxn">365826000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <simecb:IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses contextRef="c0" decimals="-3" id="ixv-27549" unitRef="mxn">2060123000</simecb:IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses>
    <simecb:IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses contextRef="c6" decimals="-3" id="ixv-27550" unitRef="mxn">1739998000</simecb:IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses>
    <simecb:IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses contextRef="c7" decimals="-3" id="ixv-27551" unitRef="mxn">3299522000</simecb:IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses>
    <ifrs-full:ApplicableTaxRate contextRef="c0" decimals="4" id="ixv-27552" unitRef="pure">0.1642</ifrs-full:ApplicableTaxRate>
    <ifrs-full:ApplicableTaxRate contextRef="c6" decimals="4" id="ixv-27553" unitRef="pure">0.2792</ifrs-full:ApplicableTaxRate>
    <ifrs-full:ApplicableTaxRate contextRef="c7" decimals="4" id="ixv-27554" unitRef="pure">0.2956</ifrs-full:ApplicableTaxRate>
    <simecb:ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock contextRef="c0" id="ixv-22307">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;As of December 31, 2024, Grupo Simec,
S.A.B. de C.V. and certain of its Mexican subsidiaries have updated tax losses pending of amortize as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Origin &lt;br/&gt; Date&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;Expiration&lt;br/&gt; Date&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;Tax losses&lt;br/&gt; available&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"&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&gt;&#160;&lt;/td&gt; &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 43%; text-align: center"&gt;2015&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt; &lt;td style="width: 42%; text-align: center"&gt;2025&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: 11%; text-align: right"&gt;6,408&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;2016&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;385,560&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&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;274,073&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="text-align: center"&gt;2018&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;15,934&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&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;717,306&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&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;446,064&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;2021&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: center"&gt;2031&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;688,677&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;2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: center"&gt;2033&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,046,519&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;2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: center"&gt;2033&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;657,289&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; padding-bottom: 1.5pt"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;2034&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;485,302&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: center; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: center; 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;4,723,132&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</simecb:ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock>
    <ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits contextRef="c328" id="ixv-27555">2025</ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits>
    <ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
      contextRef="c329"
      decimals="-3"
      id="ixv-27556"
      unitRef="mxn">6408000</ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised>
    <ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits contextRef="c330" id="ixv-27557">2026</ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits>
    <ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
      contextRef="c331"
      decimals="-3"
      id="ixv-27558"
      unitRef="mxn">385560000</ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised>
    <ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits contextRef="c332" id="ixv-27559">2027</ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits>
    <ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
      contextRef="c333"
      decimals="-3"
      id="ixv-27560"
      unitRef="mxn">274073000</ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised>
    <ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits contextRef="c334" id="ixv-27561">2028</ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits>
    <ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
      contextRef="c335"
      decimals="-3"
      id="ixv-27562"
      unitRef="mxn">15934000</ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised>
    <ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits contextRef="c336" id="ixv-27563">2029</ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits>
    <ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
      contextRef="c337"
      decimals="-3"
      id="ixv-27564"
      unitRef="mxn">717306000</ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised>
    <ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits contextRef="c338" id="ixv-27565">2030</ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits>
    <ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
      contextRef="c339"
      decimals="-3"
      id="ixv-27566"
      unitRef="mxn">446064000</ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised>
    <ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits contextRef="c340" id="ixv-27567">2031</ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits>
    <ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
      contextRef="c341"
      decimals="-3"
      id="ixv-27568"
      unitRef="mxn">688677000</ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised>
    <ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits contextRef="c342" id="ixv-27569">2033</ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits>
    <ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
      contextRef="c343"
      decimals="-3"
      id="ixv-27570"
      unitRef="mxn">1046519000</ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised>
    <ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits contextRef="c344" id="ixv-27571">2033</ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits>
    <ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
      contextRef="c345"
      decimals="-3"
      id="ixv-27572"
      unitRef="mxn">657289000</ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised>
    <ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits contextRef="c346" id="ixv-27573">2034</ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits>
    <ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
      contextRef="c347"
      decimals="-3"
      id="ixv-27574"
      unitRef="mxn">485302000</ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised>
    <ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised contextRef="c4" decimals="-3" id="ixv-27575" unitRef="mxn">4723132000</ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised>
    <simecb:TaxLossCarryforwardsForFederalTax contextRef="c5" decimals="-5" id="ixv-27576" unitRef="usd">326900000</simecb:TaxLossCarryforwardsForFederalTax>
    <simecb:TaxLossCarryforwardsExpireAfterCertainPeriod contextRef="c5" decimals="-5" id="ixv-27577" unitRef="usd">198600000</simecb:TaxLossCarryforwardsExpireAfterCertainPeriod>
    <simecb:TaxLossCarryforwardsExpirationPeriod contextRef="c6" id="ixv-27578">between 2033 and 2038</simecb:TaxLossCarryforwardsExpirationPeriod>
    <simecb:TaxLossCarryforwardsExpireIndefinitely contextRef="c5" decimals="-5" id="ixv-27579" unitRef="usd">121200000</simecb:TaxLossCarryforwardsExpireIndefinitely>
    <simecb:TaxLossesForStateAndMunicipal contextRef="c5" decimals="-5" id="ixv-27580" unitRef="usd">252000000</simecb:TaxLossesForStateAndMunicipal>
    <simecb:TaxLossesExpirationPeriod contextRef="c6" id="ixv-27581">between 2024 and 2043</simecb:TaxLossesExpirationPeriod>
    <ifrs-full:TaxEffectOfTaxLosses
      contextRef="c321"
      decimals="-5"
      id="ixv-27582"
      unitRef="usd">7100000</ifrs-full:TaxEffectOfTaxLosses>
    <simecb:TaxEffectOfTaxLossesExpirationPeriod contextRef="c321" id="ixv-27583">between 2032 and 2043</simecb:TaxEffectOfTaxLossesExpirationPeriod>
    <ifrs-full:DisclosureOfDeferredTaxesExplanatory contextRef="c0" id="ixv-22434">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Below is a summary of the effects of
the main temporary items that make up the deferred income tax liability included in the consolidated statement of financial position:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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 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: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;Deferred tax assets:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify; padding-left: 9pt"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(132,497&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(68,211&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-align: justify; padding-bottom: 1.5pt; padding-left: 9pt"&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;87,666&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;208,805&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: justify; padding-left: 39pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify; padding-bottom: 1.5pt; padding-left: 0.25in"&gt;Total 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;(44,831&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;140,594&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: justify; padding-left: 3.55pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify"&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; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-left: 3.55pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify; padding-left: 9pt"&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;3,089,311&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,442,332&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: justify; padding-left: 9pt"&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;415,850&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;399,050&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: justify; padding-left: 9pt"&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;71,068&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;77,604&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: justify; padding-bottom: 1.5pt; padding-left: 9pt"&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;47,822&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;45,294&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-align: justify; padding-left: 3.55pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify; padding-bottom: 1.5pt; padding-left: 0.25in"&gt;Total deferred tax 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;3,624,051&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;3,964,280&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-align: justify; padding-left: 39pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify; padding-bottom: 4pt; padding-left: 0.25in"&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,668,882&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,823,686&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:DisclosureOfDeferredTaxesExplanatory>
    <simecb:DeferredTaxAssetsAllowanceForDoubtfulAccounts contextRef="c4" decimals="-3" id="ixv-27584" unitRef="mxn">132497000</simecb:DeferredTaxAssetsAllowanceForDoubtfulAccounts>
    <simecb:DeferredTaxAssetsAllowanceForDoubtfulAccounts contextRef="c5" decimals="-3" id="ixv-27585" unitRef="mxn">68211000</simecb:DeferredTaxAssetsAllowanceForDoubtfulAccounts>
    <simecb:DeferredTaxAssetsAdvancesFromCustomers contextRef="c4" decimals="-3" id="ixv-27586" unitRef="mxn">-87666000</simecb:DeferredTaxAssetsAdvancesFromCustomers>
    <simecb:DeferredTaxAssetsAdvancesFromCustomers contextRef="c5" decimals="-3" id="ixv-27587" unitRef="mxn">-208805000</simecb:DeferredTaxAssetsAdvancesFromCustomers>
    <ifrs-full:DeferredTaxLiabilityAsset contextRef="c4" decimals="-3" id="ixv-27588" unitRef="mxn">-44831000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset contextRef="c5" decimals="-3" id="ixv-27589" unitRef="mxn">140594000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:NetDeferredTaxLiabilities
      contextRef="c348"
      decimals="-3"
      id="ixv-27590"
      unitRef="mxn">3089311000</ifrs-full:NetDeferredTaxLiabilities>
    <ifrs-full:NetDeferredTaxLiabilities
      contextRef="c349"
      decimals="-3"
      id="ixv-27591"
      unitRef="mxn">3442332000</ifrs-full:NetDeferredTaxLiabilities>
    <ifrs-full:NetDeferredTaxLiabilities
      contextRef="c350"
      decimals="-3"
      id="ixv-27592"
      unitRef="mxn">415850000</ifrs-full:NetDeferredTaxLiabilities>
    <ifrs-full:NetDeferredTaxLiabilities
      contextRef="c351"
      decimals="-3"
      id="ixv-27593"
      unitRef="mxn">399050000</ifrs-full:NetDeferredTaxLiabilities>
    <ifrs-full:NetDeferredTaxLiabilities
      contextRef="c352"
      decimals="-3"
      id="ixv-27594"
      unitRef="mxn">71068000</ifrs-full:NetDeferredTaxLiabilities>
    <ifrs-full:NetDeferredTaxLiabilities
      contextRef="c353"
      decimals="-3"
      id="ixv-27595"
      unitRef="mxn">77604000</ifrs-full:NetDeferredTaxLiabilities>
    <ifrs-full:NetDeferredTaxLiabilities
      contextRef="c354"
      decimals="-3"
      id="ixv-27596"
      unitRef="mxn">47822000</ifrs-full:NetDeferredTaxLiabilities>
    <ifrs-full:NetDeferredTaxLiabilities
      contextRef="c355"
      decimals="-3"
      id="ixv-27597"
      unitRef="mxn">45294000</ifrs-full:NetDeferredTaxLiabilities>
    <ifrs-full:NetDeferredTaxLiabilities contextRef="c4" decimals="-3" id="ixv-27598" unitRef="mxn">3624051000</ifrs-full:NetDeferredTaxLiabilities>
    <ifrs-full:NetDeferredTaxLiabilities contextRef="c5" decimals="-3" id="ixv-27599" unitRef="mxn">3964280000</ifrs-full:NetDeferredTaxLiabilities>
    <ifrs-full:DeferredTaxLiabilities contextRef="c4" decimals="-3" id="ixv-27600" unitRef="mxn">3668882000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:DeferredTaxLiabilities contextRef="c5" decimals="-3" id="ixv-27601" unitRef="mxn">3823686000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory contextRef="c0" id="ixv-22621">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0%"&gt;&lt;/td&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;17.&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;Stockholders&#x2019;
equity&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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="padding-right: 13.9pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Common stock as of December 31, 2024 and 2023, is as follows:&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;Number of&lt;br/&gt; shares&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Amount&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;b&gt;(in thousands)&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify"&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-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-align: justify"&gt;&#160;&lt;/td&gt;&lt;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-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-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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Common stock consists of nominative
shares, fully subscribed, without nominal value. Variable capital can be increased without limitation.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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;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, 2024, and 2023, the legal reserve of the Company amounted to $&#160;484,046 (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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As of December 31,2024, and 2023, a reserve was approved for $ 7,000,000 for the repurchase and placement of own shares ($5,000,000 at December 31, 2021), 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 2023, and 2022, the Company held 36,023,685 and 35,573,326 shares in treasury, respectively, which amounted to $ 4,355,320 and $ 4,266,278, respectively. The resulting loss in 2023 for the purchase and sale of treasury shares amounted to $ 0 (the 0 in $ 2022). &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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;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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Thousands of shares&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"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify"&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;461,686&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;462,136&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: 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;(681&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(450&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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-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;461,005&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;461,686&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:DisclosureOfReservesAndOtherEquityInterestExplanatory>
    <ifrs-full:DisclosureOfIssuedCapitalExplanatory contextRef="c0" id="ixv-22638">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Common stock as of December 31, 2024 and 2023, is as follows:&lt;/span&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;Number of&lt;br/&gt; shares&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Amount&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;b&gt;(in thousands)&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify"&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-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-align: justify"&gt;&#160;&lt;/td&gt;&lt;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-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-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;</ifrs-full:DisclosureOfIssuedCapitalExplanatory>
    <simecb:FixedCapitalShares
      contextRef="c4"
      decimals="-3"
      id="ixv-27602"
      unitRef="shares">90850000</simecb:FixedCapitalShares>
    <simecb:FixedCapitalAmount contextRef="c4" decimals="-3" id="ixv-27603" unitRef="mxn">-441786000</simecb:FixedCapitalAmount>
    <simecb:VariableCapitalShares
      contextRef="c4"
      decimals="-3"
      id="ixv-27604"
      unitRef="shares">406859000</simecb:VariableCapitalShares>
    <simecb:VariableCapitalAmount contextRef="c4" decimals="-3" id="ixv-27605" unitRef="mxn">-1978444000</simecb:VariableCapitalAmount>
    <simecb:ShareCapitalShares
      contextRef="c4"
      decimals="-3"
      id="ixv-27606"
      unitRef="shares">497709000</simecb:ShareCapitalShares>
    <simecb:ShareCapitalAmount contextRef="c4" decimals="-3" id="ixv-27607" unitRef="mxn">-2420230000</simecb:ShareCapitalAmount>
    <simecb:EffectOfRestatementAmount contextRef="c4" decimals="-3" id="ixv-27608" unitRef="mxn">412038000</simecb:EffectOfRestatementAmount>
    <ifrs-full:NumberOfSharesIssued
      contextRef="c4"
      decimals="-3"
      id="ixv-27609"
      unitRef="shares">497709000</ifrs-full:NumberOfSharesIssued>
    <ifrs-full:IssuedCapital contextRef="c4" decimals="-3" id="ixv-27610" unitRef="mxn">2832268000</ifrs-full:IssuedCapital>
    <simecb:FixedCapitalShares
      contextRef="c356"
      decimals="0"
      id="ixv-27611"
      unitRef="shares">90850050</simecb:FixedCapitalShares>
    <simecb:VariableCapitalShares
      contextRef="c357"
      decimals="0"
      id="ixv-27612"
      unitRef="shares">406859164</simecb:VariableCapitalShares>
    <simecb:PercentageOfLegalReserve contextRef="c0" decimals="2" id="ixv-27613" unitRef="pure">0.05</simecb:PercentageOfLegalReserve>
    <simecb:PercentageOfNominalCapital contextRef="c0" decimals="2" id="ixv-27614" unitRef="pure">0.20</simecb:PercentageOfNominalCapital>
    <simecb:LegalReserve contextRef="c0" decimals="-3" id="ixv-27615" unitRef="mxn">484046000</simecb:LegalReserve>
    <simecb:LegalReserve contextRef="c6" decimals="-3" id="ixv-27616" unitRef="mxn">484046000</simecb:LegalReserve>
    <simecb:PercentageOfNominalStockholdersEquity contextRef="c0" decimals="2" id="ixv-27617" unitRef="pure">0.20</simecb:PercentageOfNominalStockholdersEquity>
    <simecb:PercentageOfNominalStockholdersEquity contextRef="c6" decimals="2" id="ixv-27618" unitRef="pure">0.20</simecb:PercentageOfNominalStockholdersEquity>
    <ifrs-full:CapitalReserve contextRef="c4" decimals="-3" id="ixv-27619" unitRef="mxn">7000000000</ifrs-full:CapitalReserve>
    <ifrs-full:CapitalReserve contextRef="c5" decimals="-3" id="ixv-27620" unitRef="mxn">7000000000</ifrs-full:CapitalReserve>
    <ifrs-full:CapitalReserve contextRef="c15" decimals="-3" id="ixv-27621" unitRef="mxn">5000000000</ifrs-full:CapitalReserve>
    <ifrs-full:TreasuryShares contextRef="c5" decimals="0" id="ixv-27622" unitRef="usd">36023685</ifrs-full:TreasuryShares>
    <ifrs-full:TreasuryShares contextRef="c28" decimals="0" id="ixv-27623" unitRef="usd">35573326</ifrs-full:TreasuryShares>
    <ifrs-full:PurchaseOfTreasuryShares contextRef="c6" decimals="-3" id="ixv-27624" unitRef="mxn">4355320000</ifrs-full:PurchaseOfTreasuryShares>
    <ifrs-full:PurchaseOfTreasuryShares contextRef="c7" decimals="-3" id="ixv-27625" unitRef="mxn">4266278000</ifrs-full:PurchaseOfTreasuryShares>
    <ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions contextRef="c6" decimals="-3" id="ixv-27626" unitRef="mxn">0</ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions>
    <ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions contextRef="c7" decimals="-3" id="ixv-27627" unitRef="mxn">0</ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions>
    <ifrs-full:DisclosureOfClassesOfShareCapitalExplanatory contextRef="c0" id="ixv-22753">&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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Thousands of shares&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"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify"&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;461,686&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;462,136&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: 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;(681&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(450&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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-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;461,005&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;461,686&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:DisclosureOfClassesOfShareCapitalExplanatory>
    <ifrs-full:NumberOfSharesOutstanding
      contextRef="c5"
      decimals="-3"
      id="ixv-27628"
      unitRef="shares">461686000</ifrs-full:NumberOfSharesOutstanding>
    <ifrs-full:NumberOfSharesOutstanding
      contextRef="c28"
      decimals="-3"
      id="ixv-27629"
      unitRef="shares">462136000</ifrs-full:NumberOfSharesOutstanding>
    <ifrs-full:IncreaseDecreaseInNumberOfSharesOutstanding
      contextRef="c0"
      decimals="-3"
      id="ixv-27630"
      unitRef="shares">-681000</ifrs-full:IncreaseDecreaseInNumberOfSharesOutstanding>
    <ifrs-full:IncreaseDecreaseInNumberOfSharesOutstanding
      contextRef="c6"
      decimals="-3"
      id="ixv-27631"
      unitRef="shares">-450000</ifrs-full:IncreaseDecreaseInNumberOfSharesOutstanding>
    <ifrs-full:NumberOfSharesOutstanding
      contextRef="c4"
      decimals="-3"
      id="ixv-27632"
      unitRef="shares">461005000</ifrs-full:NumberOfSharesOutstanding>
    <ifrs-full:NumberOfSharesOutstanding
      contextRef="c5"
      decimals="-3"
      id="ixv-27633"
      unitRef="shares">461686000</ifrs-full:NumberOfSharesOutstanding>
    <ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory contextRef="c0" id="ixv-22812">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0%"&gt;&lt;/td&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;18.&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;Non-controlling
interest&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: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;As mentioned in Note 4, Grupo Simec,
S.A.B. de C.V. owns substantially all of the capital stock of its subsidiaries, except for SimRep Corporation and subsidiaries, where
it owns 99.41%. The non-controlling equity represents the participation in this subsidiary held by minority stockholders and is presented
in the consolidated statement of financial position after controlling interest. The consolidated statement of comprehensive income presents
net income or loss for the full year, as well as comprehensive income or loss for the full year. The distribution in controlling and non-controlling
participation is presented after the consolidated comprehensive income for the year.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The table below shows the changes for
the years ended December 31, 2024 and 2023:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;24,841&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;37,647&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: justify; padding-left: 9pt"&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;(7,323&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;(8,793&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-align: justify; padding-bottom: 1.5pt; padding-left: 9pt"&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;10,706&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;(4,013&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;28,224&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;24,841&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="c4" decimals="4" id="ixv-27634" unitRef="pure">0.9941</ifrs-full:PercentageOfVotingEquityInterestsAcquired>
    <simecb:DisclosureOfControllingAndNoncontrollingInterestExplanatory contextRef="c0" id="ixv-22826">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The table below shows the changes for
the years ended December 31, 2024 and 2023:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;24,841&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;37,647&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: justify; padding-left: 9pt"&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;(7,323&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;(8,793&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-align: justify; padding-bottom: 1.5pt; padding-left: 9pt"&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;10,706&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;(4,013&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;28,224&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;24,841&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="c5" decimals="-3" id="ixv-27635" unitRef="mxn">24841000</ifrs-full:NoncontrollingInterests>
    <ifrs-full:NoncontrollingInterests contextRef="c28" decimals="-3" id="ixv-27636" unitRef="mxn">37647000</ifrs-full:NoncontrollingInterests>
    <ifrs-full:ProfitLossAttributableToNoncontrollingInterests contextRef="c0" decimals="-3" id="ixv-27637" unitRef="mxn">-7323000</ifrs-full:ProfitLossAttributableToNoncontrollingInterests>
    <ifrs-full:ProfitLossAttributableToNoncontrollingInterests contextRef="c6" decimals="-3" id="ixv-27638" unitRef="mxn">-8793000</ifrs-full:ProfitLossAttributableToNoncontrollingInterests>
    <simecb:ShareOfTranslationEffectsOfForeignSubsidiaries contextRef="c0" decimals="-3" id="ixv-27639" unitRef="mxn">10706000</simecb:ShareOfTranslationEffectsOfForeignSubsidiaries>
    <simecb:ShareOfTranslationEffectsOfForeignSubsidiaries contextRef="c6" decimals="-3" id="ixv-27640" unitRef="mxn">-4013000</simecb:ShareOfTranslationEffectsOfForeignSubsidiaries>
    <ifrs-full:NoncontrollingInterests contextRef="c4" decimals="-3" id="ixv-27641" unitRef="mxn">28224000</ifrs-full:NoncontrollingInterests>
    <ifrs-full:NoncontrollingInterests contextRef="c5" decimals="-3" id="ixv-27642" unitRef="mxn">24841000</ifrs-full:NoncontrollingInterests>
    <ifrs-full:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory contextRef="c0" id="ixv-22889">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0%"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;b&gt;19.&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;Other
comprehensive income (loss)&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: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;Conversion&lt;br/&gt; translation&lt;br/&gt; adjustment on&lt;br/&gt; foreign&lt;br/&gt; subsidiaries&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Other equity&lt;br/&gt; instruments&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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="width: 64%; text-align: justify"&gt;Balances as of January 1, 2023&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;30,825&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;(317,267&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;(286,442&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-align: justify"&gt;Items that will not be recycled to profit and 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;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify"&gt;Other equity instruments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;289,070&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;289,070&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify"&gt;Items that can be recycled to profit and 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;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify; padding-bottom: 1.5pt"&gt;Conversion translation adjustment on 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;(2,659,039&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(2,659,039&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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-align: justify; padding-bottom: 4pt"&gt;Balances as of&#160;&#160;December 31, 2023&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(2,628,214&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(28,197&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; 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;(2,656,411&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;Items that will not be recycled to profit and 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;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify"&gt;Other equity instruments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify"&gt;Items that can be recycled to profit and 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;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify; padding-bottom: 1.5pt"&gt;Conversion translation adjustment on 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;(928,159&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(928,159&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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-align: justify; padding-bottom: 4pt"&gt;Balances as of&#160;&#160;December 31, 2024&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;(3,556,373&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; 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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(28,197&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(3,584,570&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory>
    <simecb:DisclosureOfOtherComprehensiveIncomeLossExplanatory contextRef="c0" id="ixv-22899">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;Conversion&lt;br/&gt; translation&lt;br/&gt; adjustment on&lt;br/&gt; foreign&lt;br/&gt; subsidiaries&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Other equity&lt;br/&gt; instruments&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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="width: 64%; text-align: justify"&gt;Balances as of January 1, 2023&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;30,825&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;(317,267&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;(286,442&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-align: justify"&gt;Items that will not be recycled to profit and 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;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify"&gt;Other equity instruments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;289,070&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;289,070&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify"&gt;Items that can be recycled to profit and 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;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify; padding-bottom: 1.5pt"&gt;Conversion translation adjustment on 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;(2,659,039&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(2,659,039&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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-align: justify; padding-bottom: 4pt"&gt;Balances as of&#160;&#160;December 31, 2023&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(2,628,214&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(28,197&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; 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;(2,656,411&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;Items that will not be recycled to profit and 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;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify"&gt;Other equity instruments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify"&gt;Items that can be recycled to profit and 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;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify; padding-bottom: 1.5pt"&gt;Conversion translation adjustment on 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;(928,159&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(928,159&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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-align: justify; padding-bottom: 4pt"&gt;Balances as of&#160;&#160;December 31, 2024&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;(3,556,373&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; 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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(28,197&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(3,584,570&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</simecb:DisclosureOfOtherComprehensiveIncomeLossExplanatory>
    <ifrs-full:Equity
      contextRef="c358"
      decimals="-3"
      id="ixv-27643"
      unitRef="mxn">30825000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="c359"
      decimals="-3"
      id="ixv-27644"
      unitRef="mxn">-317267000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="c360"
      decimals="-3"
      id="ixv-27645"
      unitRef="mxn">-286442000</ifrs-full:Equity>
    <ifrs-full:PaymentsOfOtherEquityInstruments
      contextRef="c361"
      decimals="-3"
      id="ixv-27646"
      unitRef="mxn">289070000</ifrs-full:PaymentsOfOtherEquityInstruments>
    <ifrs-full:PaymentsOfOtherEquityInstruments
      contextRef="c362"
      decimals="-3"
      id="ixv-27647"
      unitRef="mxn">289070000</ifrs-full:PaymentsOfOtherEquityInstruments>
    <simecb:ConversionTranslationAdjustmentOnForeignSubsidiaries
      contextRef="c363"
      decimals="-3"
      id="ixv-27648"
      unitRef="mxn">-2659039000</simecb:ConversionTranslationAdjustmentOnForeignSubsidiaries>
    <simecb:ConversionTranslationAdjustmentOnForeignSubsidiaries
      contextRef="c362"
      decimals="-3"
      id="ixv-27649"
      unitRef="mxn">-2659039000</simecb:ConversionTranslationAdjustmentOnForeignSubsidiaries>
    <ifrs-full:Equity
      contextRef="c364"
      decimals="-3"
      id="ixv-27650"
      unitRef="mxn">2628214000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="c365"
      decimals="-3"
      id="ixv-27651"
      unitRef="mxn">-28197000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="c366"
      decimals="-3"
      id="ixv-27652"
      unitRef="mxn">-2656411000</ifrs-full:Equity>
    <simecb:ConversionTranslationAdjustmentOnForeignSubsidiaries
      contextRef="c367"
      decimals="-3"
      id="ixv-27653"
      unitRef="mxn">-928159000</simecb:ConversionTranslationAdjustmentOnForeignSubsidiaries>
    <simecb:ConversionTranslationAdjustmentOnForeignSubsidiaries
      contextRef="c368"
      decimals="-3"
      id="ixv-27654"
      unitRef="mxn">-928159000</simecb:ConversionTranslationAdjustmentOnForeignSubsidiaries>
    <ifrs-full:Equity
      contextRef="c369"
      decimals="-3"
      id="ixv-27655"
      unitRef="mxn">-3556373000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="c370"
      decimals="-3"
      id="ixv-27656"
      unitRef="mxn">-28197000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="c371"
      decimals="-3"
      id="ixv-27657"
      unitRef="mxn">-3584570000</ifrs-full:Equity>
    <ifrs-full:DisclosureOfRelatedPartyExplanatory contextRef="c0" id="ixv-23119">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0%"&gt;&lt;/td&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;20.&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;Transactions
and balances with related parties&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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="padding-right: 13.9pt; 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&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="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; text-align: justify"&gt;Holding company&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 64%; text-align: justify; padding-left: 9pt"&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;77,681&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;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;79,473&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;55,848&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: justify; padding-left: 3.15pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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="font-weight: bold; text-align: justify"&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-align: justify; padding-left: 9pt"&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;65,889&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;133,970&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;275,063&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: justify; padding-left: 15.85pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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="font-weight: bold; text-align: justify"&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-align: justify; padding-left: 9pt"&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;332,505&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;631,770&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;392,531&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: justify; padding-left: 9pt"&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;226,007&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;220,884&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;253,931&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: justify; padding-left: 9pt"&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;63,100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;113,773&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;120,151&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: justify"&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: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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="padding-right: 13.9pt; 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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 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: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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="font-weight: bold; text-align: justify"&gt;Short-term&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;Accounts receivable:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify; padding-left: 9pt"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;62,055&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;62,055&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: justify; padding-left: 9pt"&gt;C&#xed;a. 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;628&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: justify; padding-left: 9pt"&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;&#160;&lt;/td&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;719&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: justify; padding-left: 9pt"&gt;Compa&#xf1;&#xed;a 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;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;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;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-left: 9pt"&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; "&gt;
    &lt;td style="text-align: justify; padding-left: 9pt"&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;4,784&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,108&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: justify; padding-left: 9pt"&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;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;518&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: justify; padding-left: 9pt"&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;1,638&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: justify; padding-left: 9pt"&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; "&gt;
    &lt;td style="text-align: justify; padding-left: 9pt"&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;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,080&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: justify; padding-left: 9pt"&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;2,347&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;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,582&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: justify; padding-left: 9pt"&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;3&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;30&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: justify; padding-left: 9pt"&gt;Aceros CH, 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;214&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;172&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: justify; padding-left: 9pt"&gt;Operadora 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;3,573&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify; padding-left: 9pt"&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;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;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;332&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: justify; padding-left: 9pt"&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;31,822&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;4,125&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: justify; padding-left: 9pt"&gt;Pytsa Industrial de M&#xe9;xico. 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;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;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;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-left: 9pt"&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;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;19,225&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: justify; padding-left: 9pt"&gt;Acertam, 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;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;785&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: justify; padding-left: 9pt"&gt;Servicios Estructurales, 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;5,512&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,241&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: justify; padding-left: 9pt"&gt;Industrial Mexicana 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;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;739&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: justify; padding-bottom: 1.5pt; padding-left: 9pt"&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;589&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;152&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: justify; padding-bottom: 1.5pt; padding-left: 9pt"&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;120,202&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;108,183&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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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 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"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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="font-weight: bold; text-align: justify"&gt;Long-term&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;Accounts receivable:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify; padding-bottom: 1.5pt; padding-left: 9pt"&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="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;648,281&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; 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-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="font-weight: bold; text-align: justify"&gt;Loans to 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;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-left: 9pt"&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;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,134,678&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,044,318&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="text-align: justify; padding-bottom: 1.5pt; padding-left: 9pt"&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;125,612&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;125,612&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-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;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,260,290&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,169,930&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: 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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,908,571&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,818,211&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: 0pt 0; text-align: justify; text-indent: 4.25in"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Loans:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;As of December 31, 2023, including
the loan in USD converted to pesos, they were as follows, $707,851 plus interest of $217,357, plus IVA of $33,945, resulting in a total
of $959,153. As of December 31, 2024, the balance increased due to interest plus VAT corresponding to fiscal year 2023.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;As of December 31, 2024 and 2023, there
is a balance pending collection derived from loan interest with Perfiles Comerciales Sigosa, S.A. of C.V. for &lt;span style="-sec-ix-hidden: hidden-fact-14"&gt;$&lt;/span&gt; and $125,612 respectively,
equivalent in dollars to (USD $7,536,068). As of December 31, 2023, the balance decreased due to a payment that was made during the year.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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 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: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;Accounts payable:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify; padding-left: 9pt"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,171&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,143&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: justify; padding-left: 9pt"&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;214,671&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;214,671&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: justify; padding-left: 9pt"&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;6,914&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;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;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-left: 9pt"&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;368&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;399&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: justify; padding-left: 9pt"&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;706&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;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="text-align: justify; padding-left: 9pt"&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;9,662&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,800&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: justify; padding-left: 9pt"&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;9,846&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,933&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: justify; padding-left: 9pt"&gt;Compa&#xf1;&#xed;a Industrial Mexicana, 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;578&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;570&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: justify; padding-left: 9pt"&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;9,059&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;13,345&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: justify; padding-left: 9pt"&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;6,975&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,924&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: justify; padding-left: 9pt"&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;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="text-align: justify; padding-left: 9pt"&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;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-align: justify; padding-left: 9pt"&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;486&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;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&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: justify; padding-bottom: 1.5pt; padding-left: 9pt"&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;402&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;123&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: justify; padding-bottom: 1.5pt; padding-left: 9pt"&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;264,589&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;256,541&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;These balances correspond to accounts
payable for services and/or purchases of finished products specific to your activity.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; text-align: justify"&gt;Loans from related parties:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify; padding-bottom: 1.5pt"&gt;Operadora de Perfiles Sigosa, S.A. de C.V.&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;3,175,742&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;2,498,714&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-align: justify; padding-bottom: 1.5pt; padding-left: 3.5pt"&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,175,742&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,498,714&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: justify; padding-bottom: 4pt; padding-left: 3.5pt"&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,440,331&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,755,255&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: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;This balance corresponds to a current
account loan granted by Operadora de Perfiles Sigosa, S.A. de C.V. (Sigosa), to be invested in Treasury Bonds; the interest derived from
said investment upon expiration thereof, will be delivered to Sigosa.&lt;/p&gt;</ifrs-full:DisclosureOfRelatedPartyExplanatory>
    <ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory contextRef="c0" id="ixv-23136">&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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&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="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; text-align: justify"&gt;Holding company&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 64%; text-align: justify; padding-left: 9pt"&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;77,681&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;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;79,473&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;55,848&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: justify; padding-left: 3.15pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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="font-weight: bold; text-align: justify"&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-align: justify; padding-left: 9pt"&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;65,889&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;133,970&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;275,063&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: justify; padding-left: 15.85pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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="font-weight: bold; text-align: justify"&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-align: justify; padding-left: 9pt"&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;332,505&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;631,770&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;392,531&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: justify; padding-left: 9pt"&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;226,007&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;220,884&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;253,931&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: justify; padding-left: 9pt"&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;63,100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;113,773&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;120,151&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: justify"&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;</ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory>
    <ifrs-full:RevenueFromInterest contextRef="c0" decimals="-3" id="ixv-27658" unitRef="mxn">77681000</ifrs-full:RevenueFromInterest>
    <ifrs-full:RevenueFromInterest contextRef="c6" decimals="-3" id="ixv-27659" unitRef="mxn">79473000</ifrs-full:RevenueFromInterest>
    <ifrs-full:RevenueFromInterest contextRef="c7" decimals="-3" id="ixv-27660" unitRef="mxn">55848000</ifrs-full:RevenueFromInterest>
    <ifrs-full:GeneralAndAdministrativeExpense contextRef="c0" decimals="-3" id="ixv-27661" unitRef="mxn">65889000</ifrs-full:GeneralAndAdministrativeExpense>
    <ifrs-full:GeneralAndAdministrativeExpense contextRef="c6" decimals="-3" id="ixv-27662" unitRef="mxn">133970000</ifrs-full:GeneralAndAdministrativeExpense>
    <ifrs-full:GeneralAndAdministrativeExpense contextRef="c7" decimals="-3" id="ixv-27663" unitRef="mxn">275063000</ifrs-full:GeneralAndAdministrativeExpense>
    <ifrs-full:RevenueFromSaleOfGoodsRelatedPartyTransactions contextRef="c0" decimals="-3" id="ixv-27664" unitRef="mxn">332505000</ifrs-full:RevenueFromSaleOfGoodsRelatedPartyTransactions>
    <ifrs-full:RevenueFromSaleOfGoodsRelatedPartyTransactions contextRef="c6" decimals="-3" id="ixv-27665" unitRef="mxn">631770000</ifrs-full:RevenueFromSaleOfGoodsRelatedPartyTransactions>
    <ifrs-full:RevenueFromSaleOfGoodsRelatedPartyTransactions contextRef="c7" decimals="-3" id="ixv-27666" unitRef="mxn">392531000</ifrs-full:RevenueFromSaleOfGoodsRelatedPartyTransactions>
    <ifrs-full:PurchasesOfGoodsRelatedPartyTransactions contextRef="c0" decimals="-3" id="ixv-27667" unitRef="mxn">226007000</ifrs-full:PurchasesOfGoodsRelatedPartyTransactions>
    <ifrs-full:PurchasesOfGoodsRelatedPartyTransactions contextRef="c6" decimals="-3" id="ixv-27668" unitRef="mxn">220884000</ifrs-full:PurchasesOfGoodsRelatedPartyTransactions>
    <ifrs-full:PurchasesOfGoodsRelatedPartyTransactions contextRef="c7" decimals="-3" id="ixv-27669" unitRef="mxn">253931000</ifrs-full:PurchasesOfGoodsRelatedPartyTransactions>
    <ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits contextRef="c0" decimals="-3" id="ix_61_fact" unitRef="mxn">63100000</ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits>
    <ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits contextRef="c6" decimals="-3" id="ix_62_fact" unitRef="mxn">113773000</ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits>
    <ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits contextRef="c7" decimals="-3" id="ix_63_fact" unitRef="mxn">120151000</ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits>
    <simecb:ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock contextRef="c0" id="ixv-23315">&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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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 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: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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="font-weight: bold; text-align: justify"&gt;Short-term&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;Accounts receivable:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify; padding-left: 9pt"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;62,055&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;62,055&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: justify; padding-left: 9pt"&gt;C&#xed;a. 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;628&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: justify; padding-left: 9pt"&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;&#160;&lt;/td&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;719&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: justify; padding-left: 9pt"&gt;Compa&#xf1;&#xed;a 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;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;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;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-left: 9pt"&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; "&gt;
    &lt;td style="text-align: justify; padding-left: 9pt"&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;4,784&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,108&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: justify; padding-left: 9pt"&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;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;518&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: justify; padding-left: 9pt"&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;1,638&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: justify; padding-left: 9pt"&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; "&gt;
    &lt;td style="text-align: justify; padding-left: 9pt"&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;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,080&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: justify; padding-left: 9pt"&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;2,347&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;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,582&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: justify; padding-left: 9pt"&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;3&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;30&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: justify; padding-left: 9pt"&gt;Aceros CH, 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;214&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;172&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: justify; padding-left: 9pt"&gt;Operadora 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;3,573&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify; padding-left: 9pt"&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;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;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;332&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: justify; padding-left: 9pt"&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;31,822&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;4,125&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: justify; padding-left: 9pt"&gt;Pytsa Industrial de M&#xe9;xico. 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;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;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;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-left: 9pt"&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;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;19,225&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: justify; padding-left: 9pt"&gt;Acertam, 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;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;785&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: justify; padding-left: 9pt"&gt;Servicios Estructurales, 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;5,512&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,241&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: justify; padding-left: 9pt"&gt;Industrial Mexicana 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;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;739&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: justify; padding-bottom: 1.5pt; padding-left: 9pt"&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;589&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;152&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: justify; padding-bottom: 1.5pt; padding-left: 9pt"&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;120,202&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;108,183&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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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 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"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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="font-weight: bold; text-align: justify"&gt;Long-term&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;Accounts receivable:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify; padding-bottom: 1.5pt; padding-left: 9pt"&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="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;648,281&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; 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-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="font-weight: bold; text-align: justify"&gt;Loans to 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;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-left: 9pt"&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;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,134,678&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,044,318&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="text-align: justify; padding-bottom: 1.5pt; padding-left: 9pt"&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;125,612&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;125,612&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-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;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,260,290&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,169,930&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: 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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,908,571&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,818,211&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;As of December 31, 2023, the balance decreased due to a payment that was made during the year.&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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 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: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;Accounts payable:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify; padding-left: 9pt"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,171&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,143&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: justify; padding-left: 9pt"&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;214,671&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;214,671&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: justify; padding-left: 9pt"&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;6,914&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;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;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-left: 9pt"&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;368&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;399&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: justify; padding-left: 9pt"&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;706&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;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="text-align: justify; padding-left: 9pt"&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;9,662&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,800&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: justify; padding-left: 9pt"&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;9,846&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,933&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: justify; padding-left: 9pt"&gt;Compa&#xf1;&#xed;a Industrial Mexicana, 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;578&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;570&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: justify; padding-left: 9pt"&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;9,059&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;13,345&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: justify; padding-left: 9pt"&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;6,975&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,924&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: justify; padding-left: 9pt"&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;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="text-align: justify; padding-left: 9pt"&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;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-align: justify; padding-left: 9pt"&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;486&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;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&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: justify; padding-bottom: 1.5pt; padding-left: 9pt"&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;402&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;123&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: justify; padding-bottom: 1.5pt; padding-left: 9pt"&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;264,589&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;256,541&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;These balances correspond to accounts
payable for services and/or purchases of finished products specific to your activity.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; text-align: justify"&gt;Loans from related parties:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify; padding-bottom: 1.5pt"&gt;Operadora de Perfiles Sigosa, S.A. de C.V.&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;3,175,742&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;2,498,714&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-align: justify; padding-bottom: 1.5pt; padding-left: 3.5pt"&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,175,742&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,498,714&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: justify; padding-bottom: 4pt; padding-left: 3.5pt"&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,440,331&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,755,255&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</simecb:ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesTableTextBlock>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c375"
      decimals="-3"
      id="ixv-27673"
      unitRef="mxn">62055000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c376"
      decimals="-3"
      id="ixv-27674"
      unitRef="mxn">62055000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c377"
      decimals="-3"
      id="ixv-27675"
      unitRef="mxn">628000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c378"
      decimals="-3"
      id="ixv-27676"
      unitRef="mxn">628000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c379"
      decimals="-3"
      id="ixv-27677"
      unitRef="mxn">873000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c380"
      decimals="-3"
      id="ixv-27678"
      unitRef="mxn">719000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c381"
      decimals="-3"
      id="ixv-27679"
      unitRef="mxn">4000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c382"
      decimals="-3"
      id="ixv-27680"
      unitRef="mxn">3318000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c383"
      decimals="-3"
      id="ixv-27681"
      unitRef="mxn">3318000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c384"
      decimals="-3"
      id="ixv-27682"
      unitRef="mxn">4784000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c385"
      decimals="-3"
      id="ixv-27683"
      unitRef="mxn">4108000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c386"
      decimals="-3"
      id="ixv-27684"
      unitRef="mxn">554000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c387"
      decimals="-3"
      id="ixv-27685"
      unitRef="mxn">518000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c388"
      decimals="-3"
      id="ixv-27686"
      unitRef="mxn">1638000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c389"
      decimals="-3"
      id="ixv-27687"
      unitRef="mxn">1638000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c390"
      decimals="-3"
      id="ixv-27688"
      unitRef="mxn">1294000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c391"
      decimals="-3"
      id="ixv-27689"
      unitRef="mxn">1294000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c392"
      decimals="-3"
      id="ixv-27690"
      unitRef="mxn">2080000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c393"
      decimals="-3"
      id="ixv-27691"
      unitRef="mxn">2347000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c394"
      decimals="-3"
      id="ixv-27692"
      unitRef="mxn">2582000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c395"
      decimals="-3"
      id="ixv-27693"
      unitRef="mxn">3000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c396"
      decimals="-3"
      id="ixv-27694"
      unitRef="mxn">30000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c397"
      decimals="-3"
      id="ixv-27695"
      unitRef="mxn">214000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c398"
      decimals="-3"
      id="ixv-27696"
      unitRef="mxn">172000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c399"
      decimals="-3"
      id="ixv-27697"
      unitRef="mxn">3573000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c400"
      decimals="-3"
      id="ixv-27698"
      unitRef="mxn">213000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c401"
      decimals="-3"
      id="ixv-27699"
      unitRef="mxn">332000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c402"
      decimals="-3"
      id="ixv-27700"
      unitRef="mxn">31822000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c403"
      decimals="-3"
      id="ixv-27701"
      unitRef="mxn">4125000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c404"
      decimals="-3"
      id="ixv-27702"
      unitRef="mxn">438000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c405"
      decimals="-3"
      id="ixv-27703"
      unitRef="mxn">19225000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c406"
      decimals="-3"
      id="ixv-27704"
      unitRef="mxn">785000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c407"
      decimals="-3"
      id="ixv-27705"
      unitRef="mxn">785000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c408"
      decimals="-3"
      id="ixv-27706"
      unitRef="mxn">5512000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c409"
      decimals="-3"
      id="ixv-27707"
      unitRef="mxn">3241000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c410"
      decimals="-3"
      id="ixv-27708"
      unitRef="mxn">739000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c411"
      decimals="-3"
      id="ixv-27709"
      unitRef="mxn">589000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties
      contextRef="c412"
      decimals="-3"
      id="ixv-27710"
      unitRef="mxn">152000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties contextRef="c4" decimals="-3" id="ixv-27711" unitRef="mxn">120202000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties contextRef="c5" decimals="-3" id="ixv-27712" unitRef="mxn">108183000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:NoncurrentReceivablesDueFromRelatedParties
      contextRef="c375"
      decimals="-3"
      id="ixv-27713"
      unitRef="mxn">648281000</ifrs-full:NoncurrentReceivablesDueFromRelatedParties>
    <ifrs-full:NoncurrentReceivablesDueFromRelatedParties
      contextRef="c376"
      decimals="-3"
      id="ixv-27714"
      unitRef="mxn">648281000</ifrs-full:NoncurrentReceivablesDueFromRelatedParties>
    <ifrs-full:NoncurrentReceivablesDueFromRelatedParties contextRef="c4" decimals="-3" id="ixv-27715" unitRef="mxn">648281000</ifrs-full:NoncurrentReceivablesDueFromRelatedParties>
    <ifrs-full:NoncurrentReceivablesDueFromRelatedParties contextRef="c5" decimals="-3" id="ixv-27716" unitRef="mxn">648281000</ifrs-full:NoncurrentReceivablesDueFromRelatedParties>
    <simecb:NonCurrentLoansToRelatedParties
      contextRef="c375"
      decimals="-3"
      id="ixv-27717"
      unitRef="mxn">1134678000</simecb:NonCurrentLoansToRelatedParties>
    <simecb:NonCurrentLoansToRelatedParties
      contextRef="c376"
      decimals="-3"
      id="ixv-27718"
      unitRef="mxn">1044318000</simecb:NonCurrentLoansToRelatedParties>
    <simecb:NonCurrentLoansToRelatedParties
      contextRef="c402"
      decimals="-3"
      id="ixv-27719"
      unitRef="mxn">125612000</simecb:NonCurrentLoansToRelatedParties>
    <simecb:NonCurrentLoansToRelatedParties
      contextRef="c403"
      decimals="-3"
      id="ixv-27720"
      unitRef="mxn">125612000</simecb:NonCurrentLoansToRelatedParties>
    <simecb:NonCurrentLoansToRelatedParties contextRef="c4" decimals="-3" id="ixv-27721" unitRef="mxn">1260290000</simecb:NonCurrentLoansToRelatedParties>
    <simecb:NonCurrentLoansToRelatedParties contextRef="c5" decimals="-3" id="ixv-27722" unitRef="mxn">1169930000</simecb:NonCurrentLoansToRelatedParties>
    <ifrs-full:AmountsReceivableRelatedPartyTransactions contextRef="c4" decimals="-3" id="ixv-27723" unitRef="mxn">1908571000</ifrs-full:AmountsReceivableRelatedPartyTransactions>
    <ifrs-full:AmountsReceivableRelatedPartyTransactions contextRef="c5" decimals="-3" id="ixv-27724" unitRef="mxn">1818211000</ifrs-full:AmountsReceivableRelatedPartyTransactions>
    <ifrs-full:Borrowings contextRef="c5" decimals="-3" id="ixv-27725" unitRef="mxn">707851000</ifrs-full:Borrowings>
    <ifrs-full:InterestPayable contextRef="c5" decimals="-3" id="ixv-27726" unitRef="mxn">217357000</ifrs-full:InterestPayable>
    <ifrs-full:ValueAddedTaxPayables contextRef="c5" decimals="-3" id="ixv-27727" unitRef="mxn">33945000</ifrs-full:ValueAddedTaxPayables>
    <simecb:NonCurrentLoansToRelatedParties
      contextRef="c372"
      decimals="-3"
      id="ixv-27728"
      unitRef="mxn">959153000</simecb:NonCurrentLoansToRelatedParties>
    <simecb:NonCurrentLoansToRelatedParties
      contextRef="c374"
      decimals="-3"
      id="ixv-27729"
      unitRef="mxn">125612000</simecb:NonCurrentLoansToRelatedParties>
    <simecb:NonCurrentLoansToRelatedParties
      contextRef="c373"
      decimals="-3"
      id="ixv-27730"
      unitRef="usd">7536068000</simecb:NonCurrentLoansToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c388"
      decimals="-3"
      id="ixv-27732"
      unitRef="mxn">4171000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c389"
      decimals="-3"
      id="ixv-27733"
      unitRef="mxn">4143000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c413"
      decimals="-3"
      id="ixv-27734"
      unitRef="mxn">214671000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c414"
      decimals="-3"
      id="ixv-27735"
      unitRef="mxn">214671000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c415"
      decimals="-3"
      id="ixv-27736"
      unitRef="mxn">6914000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c416"
      decimals="-3"
      id="ixv-27737"
      unitRef="mxn">3802000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c417"
      decimals="-3"
      id="ixv-27738"
      unitRef="mxn">368000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c418"
      decimals="-3"
      id="ixv-27739"
      unitRef="mxn">399000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c419"
      decimals="-3"
      id="ixv-27740"
      unitRef="mxn">706000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c420"
      decimals="-3"
      id="ixv-27741"
      unitRef="mxn">520000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c384"
      decimals="-3"
      id="ixv-27742"
      unitRef="mxn">9662000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c385"
      decimals="-3"
      id="ixv-27743"
      unitRef="mxn">2800000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c421"
      decimals="-3"
      id="ixv-27744"
      unitRef="mxn">9846000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c422"
      decimals="-3"
      id="ixv-27745"
      unitRef="mxn">7933000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c423"
      decimals="-3"
      id="ixv-27746"
      unitRef="mxn">578000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c424"
      decimals="-3"
      id="ixv-27747"
      unitRef="mxn">570000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c425"
      decimals="-3"
      id="ixv-27748"
      unitRef="mxn">9059000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c426"
      decimals="-3"
      id="ixv-27749"
      unitRef="mxn">13345000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c427"
      decimals="-3"
      id="ixv-27750"
      unitRef="mxn">6975000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c428"
      decimals="-3"
      id="ixv-27751"
      unitRef="mxn">6924000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c429"
      decimals="-3"
      id="ixv-27752"
      unitRef="mxn">595000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c430"
      decimals="-3"
      id="ixv-27753"
      unitRef="mxn">595000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c431"
      decimals="-3"
      id="ixv-27754"
      unitRef="mxn">156000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c432"
      decimals="-3"
      id="ixv-27755"
      unitRef="mxn">139000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c433"
      decimals="-3"
      id="ixv-27756"
      unitRef="mxn">486000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c405"
      decimals="-3"
      id="ixv-27757"
      unitRef="mxn">577000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c411"
      decimals="-3"
      id="ixv-27758"
      unitRef="mxn">402000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties
      contextRef="c412"
      decimals="-3"
      id="ixv-27759"
      unitRef="mxn">123000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties contextRef="c4" decimals="-3" id="ixv-27760" unitRef="mxn">264589000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:NoncurrentPayablesToRelatedParties contextRef="c5" decimals="-3" id="ixv-27761" unitRef="mxn">256541000</ifrs-full:NoncurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherPayablesToRelatedParties
      contextRef="c434"
      decimals="-3"
      id="ixv-27762"
      unitRef="mxn">3175742000</ifrs-full:TradeAndOtherPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherPayablesToRelatedParties
      contextRef="c435"
      decimals="-3"
      id="ixv-27763"
      unitRef="mxn">2498714000</ifrs-full:TradeAndOtherPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherPayablesToRelatedParties contextRef="c4" decimals="-3" id="ixv-27764" unitRef="mxn">3175742000</ifrs-full:TradeAndOtherPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherPayablesToRelatedParties contextRef="c5" decimals="-3" id="ixv-27765" unitRef="mxn">2498714000</ifrs-full:TradeAndOtherPayablesToRelatedParties>
    <ifrs-full:AmountsPayableRelatedPartyTransactions contextRef="c4" decimals="-3" id="ixv-27766" unitRef="mxn">3440331000</ifrs-full:AmountsPayableRelatedPartyTransactions>
    <ifrs-full:AmountsPayableRelatedPartyTransactions contextRef="c5" decimals="-3" id="ixv-27767" unitRef="mxn">2755255000</ifrs-full:AmountsPayableRelatedPartyTransactions>
    <ifrs-full:DisclosureOfCostOfSalesExplanatory contextRef="c0" id="ixv-23953">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0%"&gt;&lt;/td&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;21.&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;At the years ended at December 31,
2024, 2023 and 2022, the cost of sales and administration expenses consist of the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 64%; text-align: justify"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;17,036,782&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;20,377,456&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;27,080,462&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: justify"&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;2,163,690&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,326,649&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,586,918&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: justify"&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;1,500,999&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,883,923&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,232,759&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-align: justify"&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;650,713&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;859,034&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;767,691&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: justify"&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;406,973&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;348,200&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;297,302&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: justify"&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;249,551&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;402,513&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;542,117&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: justify"&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;579,897&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;793,649&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,541,817&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: justify"&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;1,663,870&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,822,827&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,272,304&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: justify"&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;985,511&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,038,873&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;1,366,947&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: justify"&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;1,066,382&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;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,035,244&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,116,872&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: justify"&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;1,602,511&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,867,656&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;1,250,897&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: 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;728,383&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;661,140&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;1,084,475&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: 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;28,635,262&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;33,417,164&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;42,140,561&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2024&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="width: 64%; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Cost of sales&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;26,032,751&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;31,100,106&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;39,683,861&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Administrative expenses&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2,602,511&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2,317,058&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2,456,700&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;28,635,262&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;33,417,164&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;42,140,561&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfCostOfSalesExplanatory>
    <ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory contextRef="c0" id="ixv-23964">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;At the years ended at December 31,
2024, 2023 and 2022, the cost of sales and administration expenses consist of the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 64%; text-align: justify"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;17,036,782&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;20,377,456&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;27,080,462&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: justify"&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;2,163,690&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,326,649&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,586,918&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: justify"&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;1,500,999&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,883,923&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,232,759&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-align: justify"&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;650,713&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;859,034&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;767,691&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: justify"&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;406,973&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;348,200&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;297,302&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: justify"&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;249,551&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;402,513&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;542,117&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: justify"&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;579,897&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;793,649&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,541,817&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: justify"&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;1,663,870&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,822,827&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,272,304&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: justify"&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;985,511&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,038,873&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;1,366,947&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: justify"&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;1,066,382&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;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,035,244&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,116,872&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: justify"&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;1,602,511&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,867,656&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;1,250,897&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: 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;728,383&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;661,140&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;1,084,475&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: 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;28,635,262&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;33,417,164&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;42,140,561&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2024&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="width: 64%; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Cost of sales&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;26,032,751&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;31,100,106&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;39,683,861&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Administrative expenses&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2,602,511&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2,317,058&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2,456,700&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;28,635,262&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;33,417,164&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 4.5pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;42,140,561&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c436"
      decimals="-3"
      id="ixv-27768"
      unitRef="mxn">17036782000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c437"
      decimals="-3"
      id="ixv-27769"
      unitRef="mxn">20377456000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c438"
      decimals="-3"
      id="ixv-27770"
      unitRef="mxn">27080462000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c439"
      decimals="-3"
      id="ixv-27771"
      unitRef="mxn">2163690000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c440"
      decimals="-3"
      id="ixv-27772"
      unitRef="mxn">2326649000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c441"
      decimals="-3"
      id="ixv-27773"
      unitRef="mxn">2586918000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c442"
      decimals="-3"
      id="ixv-27774"
      unitRef="mxn">1500999000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c443"
      decimals="-3"
      id="ixv-27775"
      unitRef="mxn">1883923000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c444"
      decimals="-3"
      id="ixv-27776"
      unitRef="mxn">2232759000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c445"
      decimals="-3"
      id="ixv-27777"
      unitRef="mxn">650713000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c446"
      decimals="-3"
      id="ixv-27778"
      unitRef="mxn">859034000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c447"
      decimals="-3"
      id="ixv-27779"
      unitRef="mxn">767691000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c448"
      decimals="-3"
      id="ixv-27780"
      unitRef="mxn">406973000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c449"
      decimals="-3"
      id="ixv-27781"
      unitRef="mxn">348200000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c450"
      decimals="-3"
      id="ixv-27782"
      unitRef="mxn">297302000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c451"
      decimals="-3"
      id="ixv-27783"
      unitRef="mxn">249551000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c452"
      decimals="-3"
      id="ixv-27784"
      unitRef="mxn">402513000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c453"
      decimals="-3"
      id="ixv-27785"
      unitRef="mxn">542117000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c454"
      decimals="-3"
      id="ixv-27786"
      unitRef="mxn">579897000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c455"
      decimals="-3"
      id="ixv-27787"
      unitRef="mxn">793649000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c456"
      decimals="-3"
      id="ixv-27788"
      unitRef="mxn">1541817000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c457"
      decimals="-3"
      id="ixv-27789"
      unitRef="mxn">1663870000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c458"
      decimals="-3"
      id="ixv-27790"
      unitRef="mxn">1822827000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c459"
      decimals="-3"
      id="ixv-27791"
      unitRef="mxn">2272304000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c460"
      decimals="-3"
      id="ixv-27792"
      unitRef="mxn">985511000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c461"
      decimals="-3"
      id="ixv-27793"
      unitRef="mxn">1038873000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c462"
      decimals="-3"
      id="ixv-27794"
      unitRef="mxn">1366947000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c463"
      decimals="-3"
      id="ixv-27795"
      unitRef="mxn">1066382000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c464"
      decimals="-3"
      id="ixv-27796"
      unitRef="mxn">1035244000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c465"
      decimals="-3"
      id="ixv-27797"
      unitRef="mxn">1116872000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c466"
      decimals="-3"
      id="ixv-27798"
      unitRef="mxn">1602511000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c467"
      decimals="-3"
      id="ixv-27799"
      unitRef="mxn">1867656000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c468"
      decimals="-3"
      id="ixv-27800"
      unitRef="mxn">1250897000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c469"
      decimals="-3"
      id="ixv-27801"
      unitRef="mxn">728383000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c470"
      decimals="-3"
      id="ixv-27802"
      unitRef="mxn">661140000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed
      contextRef="c471"
      decimals="-3"
      id="ixv-27803"
      unitRef="mxn">1084475000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed contextRef="c0" decimals="-3" id="ixv-27804" unitRef="mxn">28635262000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed contextRef="c6" decimals="-3" id="ixv-27805" unitRef="mxn">33417164000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:RawMaterialsAndConsumablesUsed contextRef="c7" decimals="-3" id="ixv-27806" unitRef="mxn">42140561000</ifrs-full:RawMaterialsAndConsumablesUsed>
    <ifrs-full:CostOfSales contextRef="c0" decimals="-3" id="ixv-27807" unitRef="mxn">26032751000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales contextRef="c6" decimals="-3" id="ixv-27808" unitRef="mxn">31100106000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales contextRef="c7" decimals="-3" id="ixv-27809" unitRef="mxn">39683861000</ifrs-full:CostOfSales>
    <ifrs-full:AdministrativeExpense contextRef="c0" decimals="-3" id="ixv-27810" unitRef="mxn">2602511000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense contextRef="c6" decimals="-3" id="ixv-27811" unitRef="mxn">2317058000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense contextRef="c7" decimals="-3" id="ixv-27812" unitRef="mxn">2456700000</ifrs-full:AdministrativeExpense>
    <ifrs-full:SellingGeneralAndAdministrativeExpense contextRef="c0" decimals="-3" id="ixv-27813" unitRef="mxn">28635262000</ifrs-full:SellingGeneralAndAdministrativeExpense>
    <ifrs-full:SellingGeneralAndAdministrativeExpense contextRef="c6" decimals="-3" id="ixv-27814" unitRef="mxn">33417164000</ifrs-full:SellingGeneralAndAdministrativeExpense>
    <ifrs-full:SellingGeneralAndAdministrativeExpense contextRef="c7" decimals="-3" id="ixv-27815" unitRef="mxn">42140561000</ifrs-full:SellingGeneralAndAdministrativeExpense>
    <ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory contextRef="c0" id="ixv-24277">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0%"&gt;&lt;/td&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;22.&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;Other
income (expenses), net&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The components of other income (expenses)
net, in the years ended December 31, 2024, 2023 and 2022, are the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 64%; text-align: justify"&gt;Cost from inventory sales&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;24,524&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;Land treatments in Pacific Steel, Inc.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,984&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,045&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3,327&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: justify"&gt;Republic employee benefits provision&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;140,989&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;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-align: justify"&gt;Bad debt estimate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;87,127&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;20,322&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;21,983&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: 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;14,492&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;2,922&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;0&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-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;134,127&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;169,278&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;25,310&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; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify"&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;(13,578&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;(2,601&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;(2,450&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-align: justify"&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;(5,773&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;(9,892&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;(327&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-align: justify"&gt;Profits from inventory 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;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(28,959&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;(85,597&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-align: justify"&gt;Republic account debugging&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(105,227&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; "&gt;
    &lt;td style="text-align: justify"&gt;GV Account debugging&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(288,232&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="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;&#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;(8,280&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(8,781&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="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;(412,810&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(49,732&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(97,155&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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-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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(278,683&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(119,546&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; 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;(71,845&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory>
    <ifrs-full:DisclosureOfExpensesExplanatory contextRef="c0" id="ixv-24289">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The components of other income (expenses)
net, in the years ended December 31, 2024, 2023 and 2022, are the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 64%; text-align: justify"&gt;Cost from inventory sales&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;24,524&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;Land treatments in Pacific Steel, Inc.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,984&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,045&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3,327&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: justify"&gt;Republic employee benefits provision&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;140,989&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;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-align: justify"&gt;Bad debt estimate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;87,127&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;20,322&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;21,983&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: 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;14,492&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;2,922&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;0&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-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;134,127&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;169,278&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;25,310&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; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify"&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;(13,578&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;(2,601&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;(2,450&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-align: justify"&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;(5,773&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;(9,892&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;(327&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-align: justify"&gt;Profits from inventory 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;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(28,959&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;(85,597&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-align: justify"&gt;Republic account debugging&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(105,227&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; "&gt;
    &lt;td style="text-align: justify"&gt;GV Account debugging&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(288,232&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="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;&#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;(8,280&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(8,781&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="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;(412,810&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(49,732&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(97,155&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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-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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(278,683&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(119,546&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; 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;(71,845&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfExpensesExplanatory>
    <ifrs-full:OtherFinanceCost contextRef="c0" decimals="-3" id="ixv-27816" unitRef="mxn">24524000</ifrs-full:OtherFinanceCost>
    <simecb:LandsTreatment contextRef="c0" decimals="-3" id="ixv-27817" unitRef="mxn">7984000</simecb:LandsTreatment>
    <simecb:LandsTreatment contextRef="c6" decimals="-3" id="ixv-27818" unitRef="mxn">5045000</simecb:LandsTreatment>
    <simecb:LandsTreatment contextRef="c7" decimals="-3" id="ixv-27819" unitRef="mxn">3327000</simecb:LandsTreatment>
    <ifrs-full:EmployeeBenefitsExpense contextRef="c6" decimals="-3" id="ixv-27820" unitRef="mxn">140989000</ifrs-full:EmployeeBenefitsExpense>
    <ifrs-full:EmployeeBenefitsExpense contextRef="c7" decimals="-3" id="ixv-27821" unitRef="mxn">0</ifrs-full:EmployeeBenefitsExpense>
    <ifrs-full:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction contextRef="c0" decimals="-3" id="ixv-27822" unitRef="mxn">87127000</ifrs-full:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction>
    <ifrs-full:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction contextRef="c6" decimals="-3" id="ixv-27823" unitRef="mxn">20322000</ifrs-full:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction>
    <ifrs-full:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction contextRef="c7" decimals="-3" id="ixv-27824" unitRef="mxn">21983000</ifrs-full:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction>
    <ifrs-full:OtherExpenseByNature contextRef="c0" decimals="-3" id="ixv-27825" unitRef="mxn">14492000</ifrs-full:OtherExpenseByNature>
    <ifrs-full:OtherExpenseByNature contextRef="c6" decimals="-3" id="ixv-27826" unitRef="mxn">2922000</ifrs-full:OtherExpenseByNature>
    <ifrs-full:OtherExpenseByNature contextRef="c7" decimals="-3" id="ixv-27827" unitRef="mxn">0</ifrs-full:OtherExpenseByNature>
    <ifrs-full:OtherExpenseByFunction contextRef="c0" decimals="-3" id="ixv-27828" unitRef="mxn">134127000</ifrs-full:OtherExpenseByFunction>
    <ifrs-full:OtherExpenseByFunction contextRef="c6" decimals="-3" id="ixv-27829" unitRef="mxn">169278000</ifrs-full:OtherExpenseByFunction>
    <ifrs-full:OtherExpenseByFunction contextRef="c7" decimals="-3" id="ixv-27830" unitRef="mxn">25310000</ifrs-full:OtherExpenseByFunction>
    <simecb:SaleOfScrap contextRef="c0" decimals="-3" id="ixv-27831" unitRef="mxn">13578000</simecb:SaleOfScrap>
    <simecb:SaleOfScrap contextRef="c6" decimals="-3" id="ixv-27832" unitRef="mxn">2601000</simecb:SaleOfScrap>
    <simecb:SaleOfScrap contextRef="c7" decimals="-3" id="ixv-27833" unitRef="mxn">2450000</simecb:SaleOfScrap>
    <simecb:RecoveryOfLosses contextRef="c0" decimals="-3" id="ixv-27834" unitRef="mxn">5773000</simecb:RecoveryOfLosses>
    <simecb:RecoveryOfLosses contextRef="c6" decimals="-3" id="ixv-27835" unitRef="mxn">9892000</simecb:RecoveryOfLosses>
    <simecb:RecoveryOfLosses contextRef="c7" decimals="-3" id="ixv-27836" unitRef="mxn">327000</simecb:RecoveryOfLosses>
    <simecb:ProfitsFromInventorySales contextRef="c6" decimals="-3" id="ixv-27837" unitRef="mxn">28959000</simecb:ProfitsFromInventorySales>
    <simecb:ProfitsFromInventorySales contextRef="c7" decimals="-3" id="ixv-27838" unitRef="mxn">85597000</simecb:ProfitsFromInventorySales>
    <simecb:RepublicAccountDebugging contextRef="c0" decimals="-3" id="ixv-27839" unitRef="mxn">105227000</simecb:RepublicAccountDebugging>
    <simecb:GVAccountDebugging contextRef="c0" decimals="-3" id="ixv-27840" unitRef="mxn">288232000</simecb:GVAccountDebugging>
    <ifrs-full:OtherFinanceIncome contextRef="c6" decimals="-3" id="ixv-27841" unitRef="mxn">8280000</ifrs-full:OtherFinanceIncome>
    <ifrs-full:OtherFinanceIncome contextRef="c7" decimals="-3" id="ixv-27842" unitRef="mxn">8781000</ifrs-full:OtherFinanceIncome>
    <ifrs-full:OtherIncome contextRef="c0" decimals="-3" id="ixv-27843" unitRef="mxn">412810000</ifrs-full:OtherIncome>
    <ifrs-full:OtherIncome contextRef="c6" decimals="-3" id="ixv-27844" unitRef="mxn">49732000</ifrs-full:OtherIncome>
    <ifrs-full:OtherIncome contextRef="c7" decimals="-3" id="ixv-27845" unitRef="mxn">97155000</ifrs-full:OtherIncome>
    <simecb:OtherIncomeAndOtherexpensesNet contextRef="c0" decimals="-3" id="ixv-27846" unitRef="mxn">-278683000</simecb:OtherIncomeAndOtherexpensesNet>
    <simecb:OtherIncomeAndOtherexpensesNet contextRef="c6" decimals="-3" id="ixv-27847" unitRef="mxn">-119546000</simecb:OtherIncomeAndOtherexpensesNet>
    <simecb:OtherIncomeAndOtherexpensesNet contextRef="c7" decimals="-3" id="ixv-27848" unitRef="mxn">-71845000</simecb:OtherIncomeAndOtherexpensesNet>
    <ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory contextRef="c0" id="ixv-24528">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0%"&gt;&lt;/td&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;23.&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;Financial
instruments&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;&lt;b&gt;&lt;i&gt;Capital risk management&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;&lt;i&gt;Market risk&lt;/i&gt;&lt;/b&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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"&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;- 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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 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: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify; text-indent: -9pt; padding-left: 9pt"&gt;Short - term assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;34,445,748&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;29,629,712&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: justify; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"&gt;Short - 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;9,986,432&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;11,472,797&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: justify; text-indent: -9pt; padding-left: 9pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify; padding-bottom: 4pt; text-indent: -9pt; padding-left: 0.25in"&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;24,459,316&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;18,156,915&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; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; text-indent: -9pt; padding-left: 9pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify; padding-bottom: 4pt; text-indent: -9pt; padding-left: 0.25in"&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;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;USD$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,192,538&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;USD$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,074,787&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;&lt;i&gt;Credit risk management &lt;/i&gt;&lt;/b&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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;&lt;i&gt;Liquidity risk and risk tables &lt;/i&gt;&lt;/b&gt;- 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;(In thousands of US&#160;dollars)&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: justify"&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 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: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify; padding-left: 9pt"&gt;Bank loans credit lines&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;300,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;200,000&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="text-align: justify; padding-bottom: 1.5pt; padding-left: 9pt"&gt;Draw 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;216,927&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;166,408&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: justify; padding-bottom: 4pt; padding-left: 9pt"&gt;Undrawn balances&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;83,073&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;33,592&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:ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock contextRef="c0" id="ixv-27849">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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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 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: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify; text-indent: -9pt; padding-left: 9pt"&gt;Short - term assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;34,445,748&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;29,629,712&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: justify; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"&gt;Short - 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;9,986,432&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;11,472,797&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: justify; text-indent: -9pt; padding-left: 9pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify; padding-bottom: 4pt; text-indent: -9pt; padding-left: 0.25in"&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;24,459,316&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;18,156,915&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; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; text-indent: -9pt; padding-left: 9pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: justify; padding-bottom: 4pt; text-indent: -9pt; padding-left: 0.25in"&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;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;USD$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,192,538&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;USD$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,074,787&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</simecb:ScheduleOfBookValueOfMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTableTextBlock>
    <simecb:ShortTermAsset contextRef="c4" decimals="-3" id="ixv-27850" unitRef="mxn">34445748000</simecb:ShortTermAsset>
    <simecb:ShortTermAsset contextRef="c5" decimals="-3" id="ixv-27851" unitRef="mxn">29629712000</simecb:ShortTermAsset>
    <simecb:ShortTermsLiabilities contextRef="c4" decimals="-3" id="ixv-27852" unitRef="mxn">9986432000</simecb:ShortTermsLiabilities>
    <simecb:ShortTermsLiabilities contextRef="c5" decimals="-3" id="ixv-27853" unitRef="mxn">11472797000</simecb:ShortTermsLiabilities>
    <ifrs-full:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets contextRef="c0" decimals="-3" id="ixv-27854" unitRef="mxn">24459316000</ifrs-full:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets>
    <ifrs-full:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets contextRef="c6" decimals="-3" id="ixv-27855" unitRef="mxn">18156915000</ifrs-full:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets>
    <ifrs-full:ShorttermDepositsClassifiedAsCashEquivalents contextRef="c4" decimals="-3" id="ixv-27856" unitRef="usd">1192538000</ifrs-full:ShorttermDepositsClassifiedAsCashEquivalents>
    <ifrs-full:ShorttermDepositsClassifiedAsCashEquivalents contextRef="c5" decimals="-3" id="ixv-27857" unitRef="usd">1074787000</ifrs-full:ShorttermDepositsClassifiedAsCashEquivalents>
    <ifrs-full:ExpectedCreditLossRate contextRef="c4" decimals="2" id="ixv-27858" unitRef="pure">0.05</ifrs-full:ExpectedCreditLossRate>
    <simecb:ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock contextRef="c0" id="ixv-27859">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;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&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;(In thousands of US&#160;dollars)&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: justify"&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 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: justify"&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;2024&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&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: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 76%; text-align: justify; padding-left: 9pt"&gt;Bank loans credit lines&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;300,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;200,000&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="text-align: justify; padding-bottom: 1.5pt; padding-left: 9pt"&gt;Draw 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;216,927&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;166,408&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: justify; padding-bottom: 4pt; padding-left: 9pt"&gt;Undrawn balances&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;83,073&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;33,592&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>
    <ifrs-full:SecuredBankLoansReceived contextRef="c4" decimals="-3" id="ixv-27860" unitRef="usd">300000000</ifrs-full:SecuredBankLoansReceived>
    <ifrs-full:SecuredBankLoansReceived contextRef="c5" decimals="-3" id="ixv-27861" unitRef="usd">200000000</ifrs-full:SecuredBankLoansReceived>
    <ifrs-full:BalancesWithBanks contextRef="c4" decimals="-3" id="ixv-27862" unitRef="usd">216927000</ifrs-full:BalancesWithBanks>
    <ifrs-full:BalancesWithBanks contextRef="c5" decimals="-3" id="ixv-27863" unitRef="usd">166408000</ifrs-full:BalancesWithBanks>
    <simecb:UndrawnBalances contextRef="c4" decimals="-3" id="ixv-27864" unitRef="usd">83073000</simecb:UndrawnBalances>
    <simecb:UndrawnBalances contextRef="c5" decimals="-3" id="ixv-27865" unitRef="usd">33592000</simecb:UndrawnBalances>
    <ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory contextRef="c0" id="ixv-24763">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0%"&gt;&lt;/td&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;24.&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;Financial
information by segments&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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 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 Pindamonhangaba, 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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&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="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;Year ended December 31, 2024&lt;/b&gt;&lt;/span&gt;&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Eliminations&lt;br/&gt; between&lt;br/&gt; 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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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"&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 colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;19,529,921&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;92,215&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;14,035,536&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&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;33,657,672&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; 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;(15,168,258&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(212,771&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(10,651,722&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&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;(26,032,751&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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; 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;4,361,663&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(120,556&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;3,383,814&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,624,921&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;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;(996,915&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;(477,245&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;(1,128,351&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;(2,602,511&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;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;329,915&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(750,518&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;699,286&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;278,683&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 income and dividends&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,686,870&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;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-15"&gt;-&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;1,686,870&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;Interest expense Loss on financial instruments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,972&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(5,705&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;(422,358&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;422,358&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;(3,733&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; 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;5,557,126&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;(737&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;227,122&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;(227,122&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;5,556,389&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: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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;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;10,940,631&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;(1,354,761&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;2,759,513&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;195,236&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,540,619&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; 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;1,135,674&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;(81,401&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;1,005,850&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;2,060,123&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;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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; text-align: left; 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;9,804,957&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(1,273,360&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,753,663&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;195,236&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;10,480,496&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; 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;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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; text-align: left"&gt;Depreciation and Amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;623,556&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;179,732&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;263,094&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,066,382&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;50,325,892&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,740,818&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;17,699,144&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;(4,435,253&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;73,330,601&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;4,192,751&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,168,335&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,130,556&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(4,435,253&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;14,056,389&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;194,940&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;(695&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;1,932,717&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,126,962&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year ended December 31, 2023&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: 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;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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Eliminations&lt;br/&gt; between&lt;br/&gt; 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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 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;24,777,369&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,417,219&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;13,944,660&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;41,139,248&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: left; 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;(17,937,267&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(3,398,928&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(9,763,911&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&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;(31,100,106&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-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;6,840,102&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(981,709&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;4,180,749&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;10,039,142&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: 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;(970,482&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;(291,552&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;(1,055,024&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;(2,317,058&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-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;16,319&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(309,117&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;173,252&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;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(119,546&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-align: left"&gt;Interest income and dividends&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;931,866&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;82,224&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;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-16"&gt;-&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;(82,224&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;931,866&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: left"&gt;Interest expense Loss on financial instruments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(89,293&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;(146,592&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;(122,921&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;269,513&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(89,293&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-align: left; 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;(2,430,781&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(219&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(181,424&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;181,424&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;(2,431,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-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;4,297,731&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,646,965&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;2,994,632&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;368,713&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;6,014,111&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: left; 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;1,234,278&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;(144,630&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;650,350&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;1,739,998&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;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: left; 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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,063,453&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(1,502,335&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; 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;2,344,282&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;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;368,713&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;4,274,113&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; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-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;618,445&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;$&lt;/td&gt;&lt;td style="text-align: right"&gt;155,794&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;261,005&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,035,244&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: 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;43,890,081&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;9,069,596&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;18,203,408&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(4,375,473&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;66,787,612&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: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-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;6,912,766&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,602,653&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,842,201&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;(4,375,473&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;16,982,147&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: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-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;210,422&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(350,360&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;2,632,611&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,492,673&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: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year ended December 31, 2022&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: 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;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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Eliminations&lt;br/&gt; between&lt;br/&gt; 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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 40%; text-align: left; text-indent: -0.125in; padding-left: 0.125in"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;30,914,890&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;5,867,193&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;17,377,164&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&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;54,159,247&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: left; padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in"&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;(21,575,758&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(5,764,239&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(12,343,864&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&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;(39,683,861&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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-align: left; text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: left; text-indent: -0.125in; padding-left: 0.125in"&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;9,339,132&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;102,954&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,033,300&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;14,475,386&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: left; text-indent: -0.125in; padding-left: 0.125in"&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;(1,096,330&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;(286,611&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;(1,618,151&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;544,392&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,456,700&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-align: left; text-indent: -0.125in; padding-left: 0.125in"&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;(71,202&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;1,015,586&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;140,205&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,012,744&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;71,845&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: left; text-indent: -0.125in; padding-left: 0.125in"&gt;Interest income and dividends&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;415,704&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;30,175&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;445,879&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: left; text-indent: -0.125in; padding-left: 0.125in"&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;(485&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;(55,867&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;(383,646&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;383,646&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(56,352&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-align: left; text-indent: -0.125in; padding-left: 0.125in"&gt;Loss on financial instruments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(778,649&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;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(778,649&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-align: left; padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in"&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;(540,770&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(58&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(60,625&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;60,625&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;(540,828&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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-align: left; text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: left; text-indent: -0.125in; padding-left: 0.125in"&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;7,267,400&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;806,179&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,111,083&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;(24,081&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;11,160,581&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: left; padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in"&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;2,565,834&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;88,679&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;645,009&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;3,299,522&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-align: left; text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: left; padding-bottom: 4pt; text-indent: -0.125in; padding-left: 0.125in"&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;4,701,566&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;717,500&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,466,074&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(24,081&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;7,861,059&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-align: left; text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: left; text-indent: -0.125in; padding-left: 0.125in"&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;627,078&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;236,601&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;253,193&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,116,872&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: left; text-indent: -0.125in; padding-left: 0.125in"&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;44,025,917&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,930,111&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;14,149,332&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(3,472,457&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;67,632,903&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: left; text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: left; text-indent: -0.125in; padding-left: 0.125in"&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;8,375,028&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,243,113&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,492,843&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(3,472,457&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;19,638,527&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: left; text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: left; text-indent: -0.125in; padding-left: 0.125in"&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;151,783&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;252,116&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,292,586&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,696,485&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory>
    <ifrs-full:DisclosureOfOperatingSegmentsExplanatory contextRef="c0" id="ixv-24776">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&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="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;Year ended December 31, 2024&lt;/b&gt;&lt;/span&gt;&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Eliminations&lt;br/&gt; between&lt;br/&gt; 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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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"&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 colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;19,529,921&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;92,215&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;14,035,536&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&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;33,657,672&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; 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;(15,168,258&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(212,771&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(10,651,722&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&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;(26,032,751&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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; 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;4,361,663&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(120,556&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;3,383,814&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,624,921&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;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;(996,915&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;(477,245&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;(1,128,351&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;(2,602,511&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;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;329,915&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(750,518&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;699,286&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;278,683&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 income and dividends&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,686,870&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;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-15"&gt;-&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;1,686,870&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;Interest expense Loss on financial instruments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,972&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(5,705&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;(422,358&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;422,358&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;(3,733&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; 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;5,557,126&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;(737&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;227,122&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;(227,122&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;5,556,389&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: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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;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;10,940,631&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;(1,354,761&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;2,759,513&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;195,236&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,540,619&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; 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;1,135,674&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;(81,401&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;1,005,850&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;2,060,123&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;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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; text-align: left; 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;9,804,957&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(1,273,360&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,753,663&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;195,236&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;10,480,496&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; 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;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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; text-align: left"&gt;Depreciation and Amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;623,556&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;179,732&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;263,094&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,066,382&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;50,325,892&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,740,818&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;17,699,144&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;(4,435,253&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;73,330,601&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;4,192,751&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,168,335&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,130,556&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(4,435,253&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;14,056,389&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;194,940&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;(695&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;1,932,717&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,126,962&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year ended December 31, 2023&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: 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;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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Eliminations&lt;br/&gt; between&lt;br/&gt; 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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 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;24,777,369&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,417,219&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;13,944,660&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;41,139,248&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: left; 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;(17,937,267&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(3,398,928&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(9,763,911&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&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;(31,100,106&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-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;6,840,102&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(981,709&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;4,180,749&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;10,039,142&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: 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;(970,482&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;(291,552&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;(1,055,024&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;(2,317,058&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-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;16,319&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(309,117&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;173,252&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;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(119,546&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-align: left"&gt;Interest income and dividends&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;931,866&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;82,224&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;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-16"&gt;-&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;(82,224&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;931,866&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: left"&gt;Interest expense Loss on financial instruments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(89,293&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;(146,592&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;(122,921&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;269,513&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(89,293&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-align: left; 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;(2,430,781&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(219&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(181,424&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;181,424&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;(2,431,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-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;4,297,731&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,646,965&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;2,994,632&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;368,713&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;6,014,111&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: left; 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;1,234,278&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;(144,630&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;650,350&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;1,739,998&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;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: left; 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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,063,453&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(1,502,335&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; 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;2,344,282&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;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;368,713&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;4,274,113&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; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-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;618,445&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;$&lt;/td&gt;&lt;td style="text-align: right"&gt;155,794&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;261,005&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,035,244&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: 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;43,890,081&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;9,069,596&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;18,203,408&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(4,375,473&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;66,787,612&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: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-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;6,912,766&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,602,653&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,842,201&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;(4,375,473&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;16,982,147&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: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-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;210,422&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(350,360&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;2,632,611&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,492,673&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: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year ended December 31, 2022&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: 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;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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Eliminations&lt;br/&gt; between&lt;br/&gt; 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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&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"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&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: 40%; text-align: left; text-indent: -0.125in; padding-left: 0.125in"&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;30,914,890&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;5,867,193&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;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;17,377,164&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&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;54,159,247&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: left; padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in"&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;(21,575,758&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(5,764,239&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(12,343,864&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&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;(39,683,861&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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-align: left; text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: left; text-indent: -0.125in; padding-left: 0.125in"&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;9,339,132&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;102,954&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,033,300&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;14,475,386&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: left; text-indent: -0.125in; padding-left: 0.125in"&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;(1,096,330&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;(286,611&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;(1,618,151&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;544,392&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,456,700&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-align: left; text-indent: -0.125in; padding-left: 0.125in"&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;(71,202&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;1,015,586&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;140,205&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,012,744&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;71,845&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: left; text-indent: -0.125in; padding-left: 0.125in"&gt;Interest income and dividends&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;415,704&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;30,175&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;445,879&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: left; text-indent: -0.125in; padding-left: 0.125in"&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;(485&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;(55,867&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;(383,646&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;383,646&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(56,352&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-align: left; text-indent: -0.125in; padding-left: 0.125in"&gt;Loss on financial instruments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(778,649&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;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(778,649&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-align: left; padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in"&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;(540,770&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(58&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;(60,625&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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;60,625&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;(540,828&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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-align: left; text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: left; text-indent: -0.125in; padding-left: 0.125in"&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;7,267,400&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;806,179&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,111,083&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;(24,081&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;11,160,581&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: left; padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in"&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;2,565,834&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;88,679&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;645,009&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;3,299,522&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-align: left; text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: left; padding-bottom: 4pt; text-indent: -0.125in; padding-left: 0.125in"&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;4,701,566&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;717,500&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,466,074&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(24,081&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;7,861,059&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-align: left; text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: left; text-indent: -0.125in; padding-left: 0.125in"&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;627,078&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;236,601&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;253,193&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,116,872&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: left; text-indent: -0.125in; padding-left: 0.125in"&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;44,025,917&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,930,111&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;14,149,332&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(3,472,457&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;67,632,903&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: left; text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: left; text-indent: -0.125in; padding-left: 0.125in"&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;8,375,028&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,243,113&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,492,843&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(3,472,457&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;19,638,527&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: left; text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&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-align: left; text-indent: -0.125in; padding-left: 0.125in"&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;151,783&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;252,116&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,292,586&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,696,485&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfOperatingSegmentsExplanatory>
    <ifrs-full:Revenue
      contextRef="c318"
      decimals="-3"
      id="ixv-27866"
      unitRef="mxn">19529921000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="c472"
      decimals="-3"
      id="ixv-27867"
      unitRef="mxn">92215000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="c473"
      decimals="-3"
      id="ixv-27868"
      unitRef="mxn">14035536000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="c474"
      decimals="-3"
      id="ixv-27869"
      unitRef="mxn">33657672000</ifrs-full:Revenue>
    <ifrs-full:CostOfSales
      contextRef="c318"
      decimals="-3"
      id="ixv-27870"
      unitRef="mxn">15168258000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="c472"
      decimals="-3"
      id="ixv-27871"
      unitRef="mxn">212771000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="c473"
      decimals="-3"
      id="ixv-27872"
      unitRef="mxn">10651722000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="c474"
      decimals="-3"
      id="ixv-27873"
      unitRef="mxn">26032751000</ifrs-full:CostOfSales>
    <ifrs-full:GrossProfit
      contextRef="c318"
      decimals="-3"
      id="ixv-27874"
      unitRef="mxn">4361663000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="c472"
      decimals="-3"
      id="ixv-27875"
      unitRef="mxn">-120556000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="c473"
      decimals="-3"
      id="ixv-27876"
      unitRef="mxn">3383814000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="c474"
      decimals="-3"
      id="ixv-27877"
      unitRef="mxn">7624921000</ifrs-full:GrossProfit>
    <ifrs-full:AdministrativeExpense
      contextRef="c318"
      decimals="-3"
      id="ixv-27878"
      unitRef="mxn">996915000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense
      contextRef="c472"
      decimals="-3"
      id="ixv-27879"
      unitRef="mxn">477245000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense
      contextRef="c473"
      decimals="-3"
      id="ixv-27880"
      unitRef="mxn">1128351000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense
      contextRef="c474"
      decimals="-3"
      id="ixv-27881"
      unitRef="mxn">2602511000</ifrs-full:AdministrativeExpense>
    <ifrs-full:OtherOperatingIncomeExpense
      contextRef="c318"
      decimals="-3"
      id="ixv-27882"
      unitRef="mxn">329915000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:OtherOperatingIncomeExpense
      contextRef="c472"
      decimals="-3"
      id="ixv-27883"
      unitRef="mxn">-750518000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:OtherOperatingIncomeExpense
      contextRef="c473"
      decimals="-3"
      id="ixv-27884"
      unitRef="mxn">699286000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:OtherOperatingIncomeExpense
      contextRef="c474"
      decimals="-3"
      id="ixv-27885"
      unitRef="mxn">278683000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:AdjustmentsForInterestIncome
      contextRef="c318"
      decimals="-3"
      id="ixv-27886"
      unitRef="mxn">1686870000</ifrs-full:AdjustmentsForInterestIncome>
    <ifrs-full:AdjustmentsForInterestIncome
      contextRef="c474"
      decimals="-3"
      id="ixv-27887"
      unitRef="mxn">1686870000</ifrs-full:AdjustmentsForInterestIncome>
    <ifrs-full:InterestRevenueExpense
      contextRef="c318"
      decimals="-3"
      id="ixv-27888"
      unitRef="mxn">1972000</ifrs-full:InterestRevenueExpense>
    <ifrs-full:InterestRevenueExpense
      contextRef="c472"
      decimals="-3"
      id="ixv-27889"
      unitRef="mxn">-5705000</ifrs-full:InterestRevenueExpense>
    <ifrs-full:InterestRevenueExpense
      contextRef="c473"
      decimals="-3"
      id="ixv-27890"
      unitRef="mxn">-422358000</ifrs-full:InterestRevenueExpense>
    <ifrs-full:InterestRevenueExpense
      contextRef="c475"
      decimals="-3"
      id="ixv-27891"
      unitRef="mxn">422358000</ifrs-full:InterestRevenueExpense>
    <ifrs-full:InterestRevenueExpense
      contextRef="c474"
      decimals="-3"
      id="ixv-27892"
      unitRef="mxn">-3733000</ifrs-full:InterestRevenueExpense>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
      contextRef="c318"
      decimals="-3"
      id="ixv-27893"
      unitRef="mxn">5557126000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
      contextRef="c472"
      decimals="-3"
      id="ixv-27894"
      unitRef="mxn">-737000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
      contextRef="c473"
      decimals="-3"
      id="ixv-27895"
      unitRef="mxn">227122000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
      contextRef="c475"
      decimals="-3"
      id="ixv-27896"
      unitRef="mxn">-227122000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
      contextRef="c474"
      decimals="-3"
      id="ixv-27897"
      unitRef="mxn">5556389000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:ProfitLossBeforeTax
      contextRef="c318"
      decimals="-3"
      id="ixv-27898"
      unitRef="mxn">10940631000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax
      contextRef="c472"
      decimals="-3"
      id="ixv-27899"
      unitRef="mxn">-1354761000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax
      contextRef="c473"
      decimals="-3"
      id="ixv-27900"
      unitRef="mxn">2759513000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax
      contextRef="c475"
      decimals="-3"
      id="ixv-27901"
      unitRef="mxn">195236000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax
      contextRef="c474"
      decimals="-3"
      id="ixv-27902"
      unitRef="mxn">12540619000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:AdjustmentsForIncomeTaxExpense
      contextRef="c318"
      decimals="-3"
      id="ixv-27903"
      unitRef="mxn">1135674000</ifrs-full:AdjustmentsForIncomeTaxExpense>
    <ifrs-full:AdjustmentsForIncomeTaxExpense
      contextRef="c472"
      decimals="-3"
      id="ixv-27904"
      unitRef="mxn">-81401000</ifrs-full:AdjustmentsForIncomeTaxExpense>
    <ifrs-full:AdjustmentsForIncomeTaxExpense
      contextRef="c473"
      decimals="-3"
      id="ixv-27905"
      unitRef="mxn">1005850000</ifrs-full:AdjustmentsForIncomeTaxExpense>
    <ifrs-full:AdjustmentsForIncomeTaxExpense
      contextRef="c474"
      decimals="-3"
      id="ixv-27906"
      unitRef="mxn">2060123000</ifrs-full:AdjustmentsForIncomeTaxExpense>
    <ifrs-full:ProfitLoss
      contextRef="c318"
      decimals="-3"
      id="ixv-27907"
      unitRef="mxn">9804957000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="c472"
      decimals="-3"
      id="ixv-27908"
      unitRef="mxn">-1273360000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="c473"
      decimals="-3"
      id="ixv-27909"
      unitRef="mxn">1753663000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="c475"
      decimals="-3"
      id="ixv-27910"
      unitRef="mxn">195236000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="c474"
      decimals="-3"
      id="ixv-27911"
      unitRef="mxn">10480496000</ifrs-full:ProfitLoss>
    <ifrs-full:DepreciationAndAmortisationExpense
      contextRef="c318"
      decimals="-3"
      id="ixv-27912"
      unitRef="mxn">623556000</ifrs-full:DepreciationAndAmortisationExpense>
    <ifrs-full:DepreciationAndAmortisationExpense
      contextRef="c472"
      decimals="-3"
      id="ixv-27913"
      unitRef="mxn">179732000</ifrs-full:DepreciationAndAmortisationExpense>
    <ifrs-full:DepreciationAndAmortisationExpense
      contextRef="c473"
      decimals="-3"
      id="ixv-27914"
      unitRef="mxn">263094000</ifrs-full:DepreciationAndAmortisationExpense>
    <ifrs-full:DepreciationAndAmortisationExpense
      contextRef="c474"
      decimals="-3"
      id="ixv-27915"
      unitRef="mxn">1066382000</ifrs-full:DepreciationAndAmortisationExpense>
    <ifrs-full:Assets
      contextRef="c476"
      decimals="-3"
      id="ixv-27916"
      unitRef="mxn">50325892000</ifrs-full:Assets>
    <ifrs-full:Assets
      contextRef="c477"
      decimals="-3"
      id="ixv-27917"
      unitRef="mxn">9740818000</ifrs-full:Assets>
    <ifrs-full:Assets
      contextRef="c478"
      decimals="-3"
      id="ixv-27918"
      unitRef="mxn">17699144000</ifrs-full:Assets>
    <ifrs-full:Assets
      contextRef="c479"
      decimals="-3"
      id="ixv-27919"
      unitRef="mxn">-4435253000</ifrs-full:Assets>
    <ifrs-full:Assets
      contextRef="c480"
      decimals="-3"
      id="ixv-27920"
      unitRef="mxn">73330601000</ifrs-full:Assets>
    <ifrs-full:Liabilities
      contextRef="c476"
      decimals="-3"
      id="ixv-27921"
      unitRef="mxn">4192751000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities
      contextRef="c477"
      decimals="-3"
      id="ixv-27922"
      unitRef="mxn">6168335000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities
      contextRef="c478"
      decimals="-3"
      id="ixv-27923"
      unitRef="mxn">8130556000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities
      contextRef="c479"
      decimals="-3"
      id="ixv-27924"
      unitRef="mxn">-4435253000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities
      contextRef="c480"
      decimals="-3"
      id="ixv-27925"
      unitRef="mxn">14056389000</ifrs-full:Liabilities>
    <simecb:AcquisitionsOfPropertyPlantAndEquipment
      contextRef="c318"
      decimals="-3"
      id="ixv-27926"
      unitRef="mxn">194940000</simecb:AcquisitionsOfPropertyPlantAndEquipment>
    <simecb:AcquisitionsOfPropertyPlantAndEquipment
      contextRef="c472"
      decimals="-3"
      id="ixv-27927"
      unitRef="mxn">-695000</simecb:AcquisitionsOfPropertyPlantAndEquipment>
    <simecb:AcquisitionsOfPropertyPlantAndEquipment
      contextRef="c473"
      decimals="-3"
      id="ixv-27928"
      unitRef="mxn">1932717000</simecb:AcquisitionsOfPropertyPlantAndEquipment>
    <simecb:AcquisitionsOfPropertyPlantAndEquipment
      contextRef="c474"
      decimals="-3"
      id="ixv-27929"
      unitRef="mxn">2126962000</simecb:AcquisitionsOfPropertyPlantAndEquipment>
    <ifrs-full:Revenue
      contextRef="c319"
      decimals="-3"
      id="ixv-27930"
      unitRef="mxn">24777369000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="c481"
      decimals="-3"
      id="ixv-27931"
      unitRef="mxn">2417219000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="c482"
      decimals="-3"
      id="ixv-27932"
      unitRef="mxn">13944660000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="c483"
      decimals="-3"
      id="ixv-27933"
      unitRef="mxn">41139248000</ifrs-full:Revenue>
    <ifrs-full:CostOfSales
      contextRef="c319"
      decimals="-3"
      id="ixv-27934"
      unitRef="mxn">17937267000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="c481"
      decimals="-3"
      id="ixv-27935"
      unitRef="mxn">3398928000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="c482"
      decimals="-3"
      id="ixv-27936"
      unitRef="mxn">9763911000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="c483"
      decimals="-3"
      id="ixv-27937"
      unitRef="mxn">31100106000</ifrs-full:CostOfSales>
    <ifrs-full:GrossProfit
      contextRef="c319"
      decimals="-3"
      id="ixv-27938"
      unitRef="mxn">6840102000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="c481"
      decimals="-3"
      id="ixv-27939"
      unitRef="mxn">-981709000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="c482"
      decimals="-3"
      id="ixv-27940"
      unitRef="mxn">4180749000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="c483"
      decimals="-3"
      id="ixv-27941"
      unitRef="mxn">10039142000</ifrs-full:GrossProfit>
    <ifrs-full:AdministrativeExpense
      contextRef="c319"
      decimals="-3"
      id="ixv-27942"
      unitRef="mxn">970482000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense
      contextRef="c481"
      decimals="-3"
      id="ixv-27943"
      unitRef="mxn">291552000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense
      contextRef="c482"
      decimals="-3"
      id="ixv-27944"
      unitRef="mxn">1055024000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense
      contextRef="c483"
      decimals="-3"
      id="ixv-27945"
      unitRef="mxn">2317058000</ifrs-full:AdministrativeExpense>
    <ifrs-full:OtherOperatingIncomeExpense
      contextRef="c319"
      decimals="-3"
      id="ixv-27946"
      unitRef="mxn">16319000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:OtherOperatingIncomeExpense
      contextRef="c481"
      decimals="-3"
      id="ixv-27947"
      unitRef="mxn">-309117000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:OtherOperatingIncomeExpense
      contextRef="c482"
      decimals="-3"
      id="ixv-27948"
      unitRef="mxn">173252000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:OtherOperatingIncomeExpense
      contextRef="c483"
      decimals="-3"
      id="ixv-27949"
      unitRef="mxn">-119546000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:AdjustmentsForInterestIncome
      contextRef="c319"
      decimals="-3"
      id="ixv-27950"
      unitRef="mxn">931866000</ifrs-full:AdjustmentsForInterestIncome>
    <ifrs-full:AdjustmentsForInterestIncome
      contextRef="c481"
      decimals="-3"
      id="ixv-27951"
      unitRef="mxn">82224000</ifrs-full:AdjustmentsForInterestIncome>
    <ifrs-full:AdjustmentsForInterestIncome
      contextRef="c484"
      decimals="-3"
      id="ixv-27952"
      unitRef="mxn">-82224000</ifrs-full:AdjustmentsForInterestIncome>
    <ifrs-full:AdjustmentsForInterestIncome
      contextRef="c483"
      decimals="-3"
      id="ixv-27953"
      unitRef="mxn">931866000</ifrs-full:AdjustmentsForInterestIncome>
    <ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="c319"
      decimals="-3"
      id="ixv-27954"
      unitRef="mxn">-89293000</ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="c481"
      decimals="-3"
      id="ixv-27955"
      unitRef="mxn">-146592000</ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="c482"
      decimals="-3"
      id="ixv-27956"
      unitRef="mxn">-122921000</ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="c484"
      decimals="-3"
      id="ixv-27957"
      unitRef="mxn">269513000</ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="c483"
      decimals="-3"
      id="ixv-27958"
      unitRef="mxn">-89293000</ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
      contextRef="c319"
      decimals="-3"
      id="ixv-27959"
      unitRef="mxn">-2430781000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
      contextRef="c481"
      decimals="-3"
      id="ixv-27960"
      unitRef="mxn">-219000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
      contextRef="c482"
      decimals="-3"
      id="ixv-27961"
      unitRef="mxn">-181424000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
      contextRef="c484"
      decimals="-3"
      id="ixv-27962"
      unitRef="mxn">181424000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
      contextRef="c483"
      decimals="-3"
      id="ixv-27963"
      unitRef="mxn">-2431000000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:ProfitLossBeforeTax
      contextRef="c319"
      decimals="-3"
      id="ixv-27964"
      unitRef="mxn">4297731000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax
      contextRef="c481"
      decimals="-3"
      id="ixv-27965"
      unitRef="mxn">-1646965000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax
      contextRef="c482"
      decimals="-3"
      id="ixv-27966"
      unitRef="mxn">2994632000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax
      contextRef="c484"
      decimals="-3"
      id="ixv-27967"
      unitRef="mxn">368713000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax
      contextRef="c483"
      decimals="-3"
      id="ixv-27968"
      unitRef="mxn">6014111000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:AdjustmentsForIncomeTaxExpense
      contextRef="c319"
      decimals="-3"
      id="ixv-27969"
      unitRef="mxn">1234278000</ifrs-full:AdjustmentsForIncomeTaxExpense>
    <ifrs-full:AdjustmentsForIncomeTaxExpense
      contextRef="c481"
      decimals="-3"
      id="ixv-27970"
      unitRef="mxn">-144630000</ifrs-full:AdjustmentsForIncomeTaxExpense>
    <ifrs-full:AdjustmentsForIncomeTaxExpense
      contextRef="c482"
      decimals="-3"
      id="ixv-27971"
      unitRef="mxn">650350000</ifrs-full:AdjustmentsForIncomeTaxExpense>
    <ifrs-full:AdjustmentsForIncomeTaxExpense
      contextRef="c483"
      decimals="-3"
      id="ixv-27972"
      unitRef="mxn">1739998000</ifrs-full:AdjustmentsForIncomeTaxExpense>
    <ifrs-full:ProfitLoss
      contextRef="c319"
      decimals="-3"
      id="ixv-27973"
      unitRef="mxn">3063453000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="c481"
      decimals="-3"
      id="ixv-27974"
      unitRef="mxn">-1502335000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="c482"
      decimals="-3"
      id="ixv-27975"
      unitRef="mxn">2344282000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="c484"
      decimals="-3"
      id="ixv-27976"
      unitRef="mxn">368713000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="c483"
      decimals="-3"
      id="ixv-27977"
      unitRef="mxn">4274113000</ifrs-full:ProfitLoss>
    <ifrs-full:DepreciationAndAmortisationExpense
      contextRef="c319"
      decimals="-3"
      id="ixv-27978"
      unitRef="mxn">618445000</ifrs-full:DepreciationAndAmortisationExpense>
    <ifrs-full:DepreciationAndAmortisationExpense
      contextRef="c481"
      decimals="-3"
      id="ixv-27979"
      unitRef="mxn">155794000</ifrs-full:DepreciationAndAmortisationExpense>
    <ifrs-full:DepreciationAndAmortisationExpense
      contextRef="c482"
      decimals="-3"
      id="ixv-27980"
      unitRef="mxn">261005000</ifrs-full:DepreciationAndAmortisationExpense>
    <ifrs-full:DepreciationAndAmortisationExpense
      contextRef="c483"
      decimals="-3"
      id="ixv-27981"
      unitRef="mxn">1035244000</ifrs-full:DepreciationAndAmortisationExpense>
    <ifrs-full:Assets
      contextRef="c485"
      decimals="-3"
      id="ixv-27982"
      unitRef="mxn">43890081000</ifrs-full:Assets>
    <ifrs-full:Assets
      contextRef="c486"
      decimals="-3"
      id="ixv-27983"
      unitRef="mxn">9069596000</ifrs-full:Assets>
    <ifrs-full:Assets
      contextRef="c487"
      decimals="-3"
      id="ixv-27984"
      unitRef="mxn">18203408000</ifrs-full:Assets>
    <ifrs-full:Assets
      contextRef="c488"
      decimals="-3"
      id="ixv-27985"
      unitRef="mxn">-4375473000</ifrs-full:Assets>
    <ifrs-full:Assets
      contextRef="c489"
      decimals="-3"
      id="ixv-27986"
      unitRef="mxn">66787612000</ifrs-full:Assets>
    <ifrs-full:Liabilities
      contextRef="c485"
      decimals="-3"
      id="ixv-27987"
      unitRef="mxn">6912766000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities
      contextRef="c486"
      decimals="-3"
      id="ixv-27988"
      unitRef="mxn">4602653000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities
      contextRef="c487"
      decimals="-3"
      id="ixv-27989"
      unitRef="mxn">9842201000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities
      contextRef="c488"
      decimals="-3"
      id="ixv-27990"
      unitRef="mxn">-4375473000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities
      contextRef="c489"
      decimals="-3"
      id="ixv-27991"
      unitRef="mxn">16982147000</ifrs-full:Liabilities>
    <simecb:AcquisitionsOfPropertyPlantAndEquipment
      contextRef="c319"
      decimals="-3"
      id="ixv-27992"
      unitRef="mxn">210422000</simecb:AcquisitionsOfPropertyPlantAndEquipment>
    <simecb:AcquisitionsOfPropertyPlantAndEquipment
      contextRef="c481"
      decimals="-3"
      id="ixv-27993"
      unitRef="mxn">-350360000</simecb:AcquisitionsOfPropertyPlantAndEquipment>
    <simecb:AcquisitionsOfPropertyPlantAndEquipment
      contextRef="c482"
      decimals="-3"
      id="ixv-27994"
      unitRef="mxn">2632611000</simecb:AcquisitionsOfPropertyPlantAndEquipment>
    <simecb:AcquisitionsOfPropertyPlantAndEquipment
      contextRef="c483"
      decimals="-3"
      id="ixv-27995"
      unitRef="mxn">2492673000</simecb:AcquisitionsOfPropertyPlantAndEquipment>
    <ifrs-full:Revenue
      contextRef="c320"
      decimals="-3"
      id="ixv-27996"
      unitRef="mxn">30914890000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="c490"
      decimals="-3"
      id="ixv-27997"
      unitRef="mxn">5867193000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="c491"
      decimals="-3"
      id="ixv-27998"
      unitRef="mxn">17377164000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="c492"
      decimals="-3"
      id="ixv-27999"
      unitRef="mxn">54159247000</ifrs-full:Revenue>
    <ifrs-full:CostOfSales
      contextRef="c320"
      decimals="-3"
      id="ixv-28000"
      unitRef="mxn">21575758000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="c490"
      decimals="-3"
      id="ixv-28001"
      unitRef="mxn">5764239000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="c491"
      decimals="-3"
      id="ixv-28002"
      unitRef="mxn">12343864000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="c492"
      decimals="-3"
      id="ixv-28003"
      unitRef="mxn">39683861000</ifrs-full:CostOfSales>
    <ifrs-full:GrossProfit
      contextRef="c320"
      decimals="-3"
      id="ixv-28004"
      unitRef="mxn">9339132000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="c490"
      decimals="-3"
      id="ixv-28005"
      unitRef="mxn">102954000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="c491"
      decimals="-3"
      id="ixv-28006"
      unitRef="mxn">5033300000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="c492"
      decimals="-3"
      id="ixv-28007"
      unitRef="mxn">14475386000</ifrs-full:GrossProfit>
    <ifrs-full:AdministrativeExpense
      contextRef="c320"
      decimals="-3"
      id="ixv-28008"
      unitRef="mxn">1096330000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense
      contextRef="c490"
      decimals="-3"
      id="ixv-28009"
      unitRef="mxn">286611000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense
      contextRef="c491"
      decimals="-3"
      id="ixv-28010"
      unitRef="mxn">1618151000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense
      contextRef="c493"
      decimals="-3"
      id="ixv-28011"
      unitRef="mxn">-544392000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense
      contextRef="c492"
      decimals="-3"
      id="ixv-28012"
      unitRef="mxn">2456700000</ifrs-full:AdministrativeExpense>
    <ifrs-full:OtherOperatingIncomeExpense
      contextRef="c320"
      decimals="-3"
      id="ixv-28013"
      unitRef="mxn">-71202000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:OtherOperatingIncomeExpense
      contextRef="c490"
      decimals="-3"
      id="ixv-28014"
      unitRef="mxn">1015586000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:OtherOperatingIncomeExpense
      contextRef="c491"
      decimals="-3"
      id="ixv-28015"
      unitRef="mxn">140205000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:OtherOperatingIncomeExpense
      contextRef="c493"
      decimals="-3"
      id="ixv-28016"
      unitRef="mxn">-1012744000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:OtherOperatingIncomeExpense
      contextRef="c492"
      decimals="-3"
      id="ixv-28017"
      unitRef="mxn">71845000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:AdjustmentsForInterestIncome
      contextRef="c320"
      decimals="-3"
      id="ixv-28018"
      unitRef="mxn">415704000</ifrs-full:AdjustmentsForInterestIncome>
    <ifrs-full:AdjustmentsForInterestIncome
      contextRef="c490"
      decimals="-3"
      id="ixv-28019"
      unitRef="mxn">30175000</ifrs-full:AdjustmentsForInterestIncome>
    <ifrs-full:AdjustmentsForInterestIncome
      contextRef="c492"
      decimals="-3"
      id="ixv-28020"
      unitRef="mxn">445879000</ifrs-full:AdjustmentsForInterestIncome>
    <ifrs-full:InterestRevenueExpense
      contextRef="c320"
      decimals="-3"
      id="ixv-28021"
      unitRef="mxn">-485000</ifrs-full:InterestRevenueExpense>
    <ifrs-full:InterestRevenueExpense
      contextRef="c490"
      decimals="-3"
      id="ixv-28022"
      unitRef="mxn">-55867000</ifrs-full:InterestRevenueExpense>
    <ifrs-full:InterestRevenueExpense
      contextRef="c491"
      decimals="-3"
      id="ixv-28023"
      unitRef="mxn">-383646000</ifrs-full:InterestRevenueExpense>
    <ifrs-full:InterestRevenueExpense
      contextRef="c493"
      decimals="-3"
      id="ixv-28024"
      unitRef="mxn">383646000</ifrs-full:InterestRevenueExpense>
    <ifrs-full:InterestRevenueExpense
      contextRef="c492"
      decimals="-3"
      id="ixv-28025"
      unitRef="mxn">-56352000</ifrs-full:InterestRevenueExpense>
    <ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="c320"
      decimals="-3"
      id="ixv-28026"
      unitRef="mxn">-778649000</ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="c492"
      decimals="-3"
      id="ixv-28027"
      unitRef="mxn">-778649000</ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
      contextRef="c320"
      decimals="-3"
      id="ixv-28028"
      unitRef="mxn">-540770000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
      contextRef="c490"
      decimals="-3"
      id="ixv-28029"
      unitRef="mxn">-58000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
      contextRef="c491"
      decimals="-3"
      id="ixv-28030"
      unitRef="mxn">-60625000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
      contextRef="c493"
      decimals="-3"
      id="ixv-28031"
      unitRef="mxn">60625000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
      contextRef="c492"
      decimals="-3"
      id="ixv-28032"
      unitRef="mxn">-540828000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:ProfitLossBeforeTax
      contextRef="c320"
      decimals="-3"
      id="ixv-28033"
      unitRef="mxn">7267400000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax
      contextRef="c490"
      decimals="-3"
      id="ixv-28034"
      unitRef="mxn">806179000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax
      contextRef="c491"
      decimals="-3"
      id="ixv-28035"
      unitRef="mxn">3111083000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax
      contextRef="c493"
      decimals="-3"
      id="ixv-28036"
      unitRef="mxn">-24081000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax
      contextRef="c492"
      decimals="-3"
      id="ixv-28037"
      unitRef="mxn">11160581000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:AdjustmentsForIncomeTaxExpense
      contextRef="c320"
      decimals="-3"
      id="ixv-28038"
      unitRef="mxn">2565834000</ifrs-full:AdjustmentsForIncomeTaxExpense>
    <ifrs-full:AdjustmentsForIncomeTaxExpense
      contextRef="c490"
      decimals="-3"
      id="ixv-28039"
      unitRef="mxn">88679000</ifrs-full:AdjustmentsForIncomeTaxExpense>
    <ifrs-full:AdjustmentsForIncomeTaxExpense
      contextRef="c491"
      decimals="-3"
      id="ixv-28040"
      unitRef="mxn">645009000</ifrs-full:AdjustmentsForIncomeTaxExpense>
    <ifrs-full:AdjustmentsForIncomeTaxExpense
      contextRef="c492"
      decimals="-3"
      id="ixv-28041"
      unitRef="mxn">3299522000</ifrs-full:AdjustmentsForIncomeTaxExpense>
    <ifrs-full:ProfitLoss
      contextRef="c320"
      decimals="-3"
      id="ixv-28042"
      unitRef="mxn">4701566000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="c490"
      decimals="-3"
      id="ixv-28043"
      unitRef="mxn">717500000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="c491"
      decimals="-3"
      id="ixv-28044"
      unitRef="mxn">2466074000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="c493"
      decimals="-3"
      id="ixv-28045"
      unitRef="mxn">-24081000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="c492"
      decimals="-3"
      id="ixv-28046"
      unitRef="mxn">7861059000</ifrs-full:ProfitLoss>
    <ifrs-full:DepreciationAndAmortisationExpense
      contextRef="c320"
      decimals="-3"
      id="ixv-28047"
      unitRef="mxn">627078000</ifrs-full:DepreciationAndAmortisationExpense>
    <ifrs-full:DepreciationAndAmortisationExpense
      contextRef="c490"
      decimals="-3"
      id="ixv-28048"
      unitRef="mxn">236601000</ifrs-full:DepreciationAndAmortisationExpense>
    <ifrs-full:DepreciationAndAmortisationExpense
      contextRef="c491"
      decimals="-3"
      id="ixv-28049"
      unitRef="mxn">253193000</ifrs-full:DepreciationAndAmortisationExpense>
    <ifrs-full:DepreciationAndAmortisationExpense
      contextRef="c492"
      decimals="-3"
      id="ixv-28050"
      unitRef="mxn">1116872000</ifrs-full:DepreciationAndAmortisationExpense>
    <ifrs-full:Assets
      contextRef="c494"
      decimals="-3"
      id="ixv-28051"
      unitRef="mxn">44025917000</ifrs-full:Assets>
    <ifrs-full:Assets
      contextRef="c495"
      decimals="-3"
      id="ixv-28052"
      unitRef="mxn">12930111000</ifrs-full:Assets>
    <ifrs-full:Assets
      contextRef="c496"
      decimals="-3"
      id="ixv-28053"
      unitRef="mxn">14149332000</ifrs-full:Assets>
    <ifrs-full:Assets
      contextRef="c497"
      decimals="-3"
      id="ixv-28054"
      unitRef="mxn">-3472457000</ifrs-full:Assets>
    <ifrs-full:Assets
      contextRef="c498"
      decimals="-3"
      id="ixv-28055"
      unitRef="mxn">67632903000</ifrs-full:Assets>
    <ifrs-full:Liabilities
      contextRef="c494"
      decimals="-3"
      id="ixv-28056"
      unitRef="mxn">8375028000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities
      contextRef="c495"
      decimals="-3"
      id="ixv-28057"
      unitRef="mxn">7243113000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities
      contextRef="c496"
      decimals="-3"
      id="ixv-28058"
      unitRef="mxn">7492843000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities
      contextRef="c497"
      decimals="-3"
      id="ixv-28059"
      unitRef="mxn">-3472457000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities
      contextRef="c498"
      decimals="-3"
      id="ixv-28060"
      unitRef="mxn">19638527000</ifrs-full:Liabilities>
    <simecb:AcquisitionsOfPropertyPlantAndEquipment
      contextRef="c320"
      decimals="-3"
      id="ixv-28061"
      unitRef="mxn">151783000</simecb:AcquisitionsOfPropertyPlantAndEquipment>
    <simecb:AcquisitionsOfPropertyPlantAndEquipment
      contextRef="c490"
      decimals="-3"
      id="ixv-28062"
      unitRef="mxn">252116000</simecb:AcquisitionsOfPropertyPlantAndEquipment>
    <simecb:AcquisitionsOfPropertyPlantAndEquipment
      contextRef="c491"
      decimals="-3"
      id="ixv-28063"
      unitRef="mxn">1292586000</simecb:AcquisitionsOfPropertyPlantAndEquipment>
    <simecb:AcquisitionsOfPropertyPlantAndEquipment
      contextRef="c492"
      decimals="-3"
      id="ixv-28064"
      unitRef="mxn">1696485000</simecb:AcquisitionsOfPropertyPlantAndEquipment>
    <ifrs-full:DisclosureOfContingentLiabilitiesExplanatory contextRef="c0" id="ixv-26348">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0%"&gt;&lt;/td&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;25.&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;Contingencies&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: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;As of December 31, 2023, the Company
has the following contingencies:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"&gt;California Department
of Toxic Substances Control&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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, on May 31, 2022. No litigation
was filed against the DTSC approval which is now final.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;On December 6, 2022, the DTSC sent a
letter requesting a preliminary study and a work plan implementation schedule, both documents were delivered on February 3, 2023. DTSC
has not responded to either document.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;On January 13, 2023, BNSF Railway issued
a contract termination notice to PS, notifying BNSF&#x2019;s unilateral termination of two lease contracts with PS which ended on February
12 and 22, 2023, through its legal counsel informed PS that no longer has access to BNSF Railway property. DTSC is entering into a voluntary
agreement with BNSF to implement a work plan.&lt;/p&gt;

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

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;March 7, 2023, PS became aware that
DTSC entered into a voluntary agreement with BNSF to implement the IM workplan on BNSF property.&lt;/p&gt;

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

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;We are informed that BNSF performed
the IM workplan under DTSC&#x2019;s supervision.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;On June 29, 2023, BNSF filed suit against
PS in the Southern District of California. (See &lt;i&gt;BNSF Railway Company v. Pacific Steel, Inc.&lt;/i&gt;, 23CV1202 BEN KSC, United States District
Court, Southern District of California.) BNSF&#x2019;s complaint alleges causes of action for specific performance, breach of contract,
breach of implied covenant of good faith and fair dealing, express contractual indemnity, nuisance, trespass, negligence, waste, equitable
and implied indemnity, contribution under the Hazardous Substances Account Act, contribution under federal common law, and declaratory
relief.&lt;/p&gt;

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

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;On December 6, 2024, SCS Engineers submitted
a Draft Corrective Measures Study Report to DTSC in compliance with Section 8.5 and Attachment 4 of the 2004 Corrective Action Consent
Agreement (CACA), and the October 10, 2023, DTSC letter conditionally approving the Corrective Measures Study Workplan.&lt;/p&gt;

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

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;As of the date of these consolidated
financial statements, we cannot estimate the costs of implementing the work plan of the provisional measures due to the uncertainty of
whether BNSF or PS will implement the work and the DTSC authorizations to whom they designate and their approval date.&lt;/p&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;b.&lt;/span&gt;&lt;/td&gt; &lt;td&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;As is the case with most steel manufacturers in the United States of
America, Republic could incur significant expenses related to environmental matters in the future, including those arising from environmental
compliance activities and remediation resulting from historical waste management practices at Republic's facilities. The reserve created
at 31 December 2024 and 2023 to cover probable environmental liabilities as well as compliance activities amounts to USD $ 2.5 million,
and USD $ 2.5 respectively. The reserve includes the direct costs of remediation efforts and post-remediation follow-up costs that are
expected to be paid after corrective actions have been completed. The short-term and long-term portions of the environmental reserve at
31 December 2023 and 2022 of USD $ 1.0 and 1.0 million, respectively, are included in other accounts payable and accrued short-term and
long-term liabilities, respectively, in the consolidated statement of financial position.&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On February 6, 2023, The US EPA and the Company entered into a Consent Decree whereby the company is required to install certain emission controls at the Canton facility, conduct compliance testing and implement related monitoring and record keeping. Civil penalties of $990.00&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In December 2023, the U.S. EPA assessed a $700,000 civil penalty on the Company related to violations of the U.S. Clean Water Act. Such penalty has been accrued in the other accrued expenses in the accompanying consolidated balance sheet as of December 31, 2023.&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;These penalties have been recorded as of December 31, 2023.&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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;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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&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"&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;h.&lt;/span&gt;&lt;/td&gt;
    &lt;td&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. &#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in"&gt;i. &#160;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;On August 19, 2022, the Steelworkers Pension Trust filed suit against the Company in Pennsylvania Federal Court alleging the Company failed to pay the amount of certain monthly pension contributions to the Steelworkers Pension Trust. On January 4, 2023, the Pennsylvania Federal Court issued a decision in favor of the Steelworkers Pension Trust in the amount of $1,274,075, the company continued to defend its position and made two payments of USD $1,474,049.00 each, also allowing the SPT to request additional amounts for unpaid contributions.&lt;/p&gt; &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt; &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Derived from the above, the Company, as of December 31, 2023, recognized a provision for USD $8,345,769.&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: justify"&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"&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. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Republic also received an appraisal
notice dated December 11, 2020 for $1,631,827 (including interest of $339,885) covering the period January 1, 2014 to September 30, 2018.&lt;/p&gt;

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

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company does not agree with the evaluations in their entirety and
has filed a Petitions for Reassessment on January 30, 2017, February 9, 2022 and in September 2022 appealing the assessments to the Ohio
Board of Tax Appeals. The Company&#x2019;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&#x2019;s sales and use tax exemption for manufacturers; no ruling has been obtained on any of these appeals.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.65pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&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
2024, 2023 or 2022 that recognizes the evaluation or any estimated amount of liquidation.&lt;/p&gt;</ifrs-full:DisclosureOfContingentLiabilitiesExplanatory>
    <ifrs-full:DefinedBenefitObligationAtPresentValue
      contextRef="c499"
      decimals="-5"
      id="ixv-28065"
      unitRef="usd">200000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <simecb:DispositionOfStack contextRef="c0" decimals="0" id="ixv-28066" unitRef="Tons">8000</simecb:DispositionOfStack>
    <simecb:TotalMetricTons
      contextRef="c500"
      decimals="0"
      id="ixv-28067"
      unitRef="Tons">3000</simecb:TotalMetricTons>
    <simecb:AmountOfPenaltyPaid
      contextRef="c501"
      decimals="-3"
      id="ixv-28068"
      unitRef="usd">138000</simecb:AmountOfPenaltyPaid>
    <simecb:EnvironmentalLiabilities contextRef="c0" decimals="-5" id="ixv-28069" unitRef="usd">2500000</simecb:EnvironmentalLiabilities>
    <simecb:EnvironmentalLiabilities contextRef="c6" decimals="1" id="ixv-28070" unitRef="usd">2.5</simecb:EnvironmentalLiabilities>
    <ifrs-full:StatutoryReserve contextRef="c5" decimals="-5" id="ixv-28071" unitRef="usd">1000000</ifrs-full:StatutoryReserve>
    <ifrs-full:StatutoryReserve contextRef="c28" decimals="-5" id="ixv-28072" unitRef="usd">1000000</ifrs-full:StatutoryReserve>
    <simecb:CivilPenalties
      contextRef="c502"
      decimals="-1"
      id="ixv-28073"
      unitRef="mxn">990000</simecb:CivilPenalties>
    <simecb:CivilPenalties contextRef="c6" decimals="-3" id="ixv-28074" unitRef="mxn">700000000</simecb:CivilPenalties>
    <simecb:PensionAmount
      contextRef="c503"
      decimals="-3"
      id="ixv-28075"
      unitRef="mxn">1274075000</simecb:PensionAmount>
    <simecb:UnpaidContributions contextRef="c503" decimals="2" id="ixv-28076" unitRef="usd">1474049</simecb:UnpaidContributions>
    <ifrs-full:Provisions contextRef="c5" decimals="0" id="ixv-28077" unitRef="usd">8345769</ifrs-full:Provisions>
    <simecb:SaleAndUseTaxAmount
      contextRef="c504"
      decimals="-3"
      id="ixv-28078"
      unitRef="mxn">2452028000</simecb:SaleAndUseTaxAmount>
    <simecb:InterestOnSaleAndUseTax
      contextRef="c504"
      decimals="-3"
      id="ixv-28079"
      unitRef="mxn">394138000</simecb:InterestOnSaleAndUseTax>
    <ifrs-full:OtherLongtermBenefits
      contextRef="c505"
      decimals="-3"
      id="ixv-28080"
      unitRef="mxn">1631827000</ifrs-full:OtherLongtermBenefits>
    <ifrs-full:InterestExpense
      contextRef="c506"
      decimals="-3"
      id="ixv-28081"
      unitRef="mxn">339885000</ifrs-full:InterestExpense>
    <ifrs-full:DisclosureOfCommitmentsExplanatory contextRef="c0" id="ixv-26568">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0%"&gt;&lt;/td&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;Commitments&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: justify"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in; text-align: justify"&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;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 2022, 2021 and 2020 for USD $ 0.6 million, USD$ 1.2 million and USD $ 1.1 million, respectively.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: justify"&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;On February 22, 2018, a 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. By August 2023 there is an optimal production mix of corrugated rebar and light structures. Naturally, the COVID pandemic delayed significantly the process. USD $25.5 million from budget has already been spent.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;c.&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On December 20, 2020, we purchased the Itauna plant by Cia. Sider&#xfa;rgica de Espirito Santo, S.A. to Compa&#xf1;ia Itaunense Energia y Participacoes Inmueble y Equipo Inmueble, located on Rua Clara Chaves at villa Santa Maria, Itauna city, committing to pay R$ 4.0 million reais per month, up to a total value of R$ 105.0 million reais, such payments have to be made until June 2022.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: justify"&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;In Brazil, contracts have been made for the purchase of electric energy in a general way and are distributed among the plants in Brazil, these contracts have different terms as of June 30, 2023 the supplier NEWCOM with an amount of R$ 9.48 million, the supplier ENEL with an amount of R$ 17.05 million, with a termination date of December 31, 2023 the following suppliers NEWCOM with an amount of R$ 33.9 million, and AMERICA with an amount of R$ 16.5 million.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;With CESP/AUREN we have three purchase agreement for R$ 4.336 million, 4.021 million, 3.981 million with a termination date on December 31, 2024, 2025 and 2026 respectively. With EN EL TRADING BRASIL S.A. six contracts, two per year with a value of R$ 101.4 million, 90.0 million, 90.9 million with a termination date on December 31, 2024, 2025 and 2026 respectively. With AES three contracts, one per year with a value of R$ 60.1 million, 56.3 million, 59.9 million with a termination date on December 31, 2024, 2025 and 2026 respectively.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For our facilities in Brazil, the following suppliers are: continues to hold power purchase agreements with different termination dates as of December 31, 2024 with the supplier Newcom for R$ 24.9 million, with AM&#xc9;RICA for R$ 16.5 million, with SQUADRA for R$ 12.66 million and R$ 7.68 million with a termination date of December 2025.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</ifrs-full:DisclosureOfCommitmentsExplanatory>
    <simecb:ContractTerm contextRef="c507" id="ixv-28082">P5Y</simecb:ContractTerm>
    <simecb:ContractTerm contextRef="c508" id="ixv-28083">P5Y</simecb:ContractTerm>
    <simecb:RecognizedIncome contextRef="c7" decimals="-5" id="ixv-28084" unitRef="usd">600000</simecb:RecognizedIncome>
    <simecb:RecognizedIncome
      contextRef="c509"
      decimals="-5"
      id="ixv-28085"
      unitRef="usd">1200000</simecb:RecognizedIncome>
    <simecb:RecognizedIncome
      contextRef="c510"
      decimals="-5"
      id="ixv-28086"
      unitRef="usd">1100000</simecb:RecognizedIncome>
    <ifrs-full:ProductionSupplies contextRef="c511" decimals="0" id="ixv-28087" unitRef="usd">17500</ifrs-full:ProductionSupplies>
    <ifrs-full:ProductionSupplies contextRef="c512" decimals="0" id="ixv-28088" unitRef="usd">22500</ifrs-full:ProductionSupplies>
    <simecb:BudgetExpense
      contextRef="c513"
      decimals="-5"
      id="ixv-28089"
      unitRef="usd">25500000</simecb:BudgetExpense>
    <simecb:CommitingToPay
      contextRef="c514"
      decimals="-5"
      id="ixv-28090"
      unitRef="zar">4000000</simecb:CommitingToPay>
    <ifrs-full:TradeAndOtherPayables
      contextRef="c515"
      decimals="-5"
      id="ixv-28091"
      unitRef="zar">105000000</ifrs-full:TradeAndOtherPayables>
    <ifrs-full:CostOfPurchasedEnergySold
      contextRef="c516"
      decimals="-4"
      id="ixv-28092"
      unitRef="zar">9480000</ifrs-full:CostOfPurchasedEnergySold>
    <ifrs-full:CostOfPurchasedEnergySold
      contextRef="c517"
      decimals="-4"
      id="ixv-28093"
      unitRef="zar">17050000.00</ifrs-full:CostOfPurchasedEnergySold>
    <ifrs-full:CostOfPurchasedEnergySold
      contextRef="c518"
      decimals="-5"
      id="ixv-28094"
      unitRef="zar">33900000</ifrs-full:CostOfPurchasedEnergySold>
    <ifrs-full:CostOfPurchasedEnergySold
      contextRef="c519"
      decimals="-5"
      id="ixv-28095"
      unitRef="zar">16500000</ifrs-full:CostOfPurchasedEnergySold>
    <ifrs-full:PayablesForPurchaseOfEnergy
      contextRef="c520"
      decimals="-3"
      id="ixv-28096"
      unitRef="zar">4336000</ifrs-full:PayablesForPurchaseOfEnergy>
    <ifrs-full:PayablesForPurchaseOfEnergy
      contextRef="c521"
      decimals="-3"
      id="ixv-28097"
      unitRef="zar">4021000.000</ifrs-full:PayablesForPurchaseOfEnergy>
    <ifrs-full:PayablesForPurchaseOfEnergy
      contextRef="c522"
      decimals="-3"
      id="ixv-28098"
      unitRef="zar">3981000</ifrs-full:PayablesForPurchaseOfEnergy>
    <ifrs-full:PayablesForPurchaseOfEnergy
      contextRef="c523"
      decimals="-5"
      id="ixv-28099"
      unitRef="zar">101400000</ifrs-full:PayablesForPurchaseOfEnergy>
    <ifrs-full:PayablesForPurchaseOfEnergy
      contextRef="c524"
      decimals="-5"
      id="ixv-28100"
      unitRef="zar">90000000</ifrs-full:PayablesForPurchaseOfEnergy>
    <ifrs-full:PayablesForPurchaseOfEnergy
      contextRef="c525"
      decimals="-5"
      id="ixv-28101"
      unitRef="zar">90900000</ifrs-full:PayablesForPurchaseOfEnergy>
    <ifrs-full:PayablesForPurchaseOfEnergy
      contextRef="c526"
      decimals="-5"
      id="ixv-28102"
      unitRef="zar">60100000</ifrs-full:PayablesForPurchaseOfEnergy>
    <ifrs-full:PayablesForPurchaseOfEnergy
      contextRef="c527"
      decimals="-5"
      id="ixv-28103"
      unitRef="zar">56300000</ifrs-full:PayablesForPurchaseOfEnergy>
    <ifrs-full:PayablesForPurchaseOfEnergy
      contextRef="c528"
      decimals="-5"
      id="ixv-28104"
      unitRef="zar">59900000</ifrs-full:PayablesForPurchaseOfEnergy>
    <ifrs-full:CurrentRawMaterialsAndCurrentProductionSupplies
      contextRef="c529"
      decimals="-5"
      id="ixv-28105"
      unitRef="zar">24900000</ifrs-full:CurrentRawMaterialsAndCurrentProductionSupplies>
    <ifrs-full:CurrentRawMaterialsAndCurrentProductionSupplies
      contextRef="c530"
      decimals="-5"
      id="ixv-28106"
      unitRef="zar">16500000</ifrs-full:CurrentRawMaterialsAndCurrentProductionSupplies>
    <ifrs-full:CurrentRawMaterialsAndCurrentProductionSupplies
      contextRef="c531"
      decimals="-4"
      id="ixv-28107"
      unitRef="zar">12660000</ifrs-full:CurrentRawMaterialsAndCurrentProductionSupplies>
    <ifrs-full:CurrentRawMaterialsAndCurrentProductionSupplies
      contextRef="c532"
      decimals="-4"
      id="ixv-28108"
      unitRef="zar">7680000</ifrs-full:CurrentRawMaterialsAndCurrentProductionSupplies>
    <ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory contextRef="c0" id="ixv-26650">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&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;27.&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;Subsequent
events&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"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Our Company actively participates in
the investigation of trade practices in Mexico and other countries to avoid, to the extent possible, the imposition of tariffs on its
products. On June 24, 2019, the preliminary dumping tariff of 3.65% was published for the period from November 1, 2016, to October 31,
2017, which was imposed on rebar exports to the United States of America. On February 25, 2020, Customs and Border Protection issued a
assessment to the Company for USD $1.4 million, applying a rate of 69.07%, different from the 3.65% rate, based on an error in the dollar
sales value reported in the database submitted by Greenberg Trauring during the administrative review conducted by the DOC. The case remains
open to date, with the assessments pending.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;On January 16, 2020, the preliminary
dumping tariff of 6.75% for the period from November 1, 2017, to October 31, 2018, was published. This tariff was imposed on rebar exports
to the United States of America; however, it was reduced to 1.46%, given the nearly unobserved result of the physical inspection conducted
at the San Luis Potos&#xed; plant. The Company made a payment of USD $208,000 in September 2021.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;By order of the United States Department
of Commerce (DOC), the Company did not participate in the review corresponding to the period from November 1, 2018, to October 31, 2019.
The dumping rate established was 4.93, published in September 2021, for which the Company made a payment of USD $189,000 on March 30,
2022.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&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. On June 1, 2022, it was ratified as the final
result. On June 22, 2022, the Company decided to challenge this result before the Court of International Trade (CIT). On April 25, 2024,
the Court of International Trade remanded the final results to Commerce to (1) reopen the administrative review file to accept the Company&#x2019;s
submission of information rejected by the DOC on October 18, 2021, on the grounds that it was submitted untimely and to request additional
information as needed, and (2) conduct a new analysis to determine whether the application of the 66.7% rate is justified. In the final
remand resolution published on November 21, 2024, as a result of the reopening, the DOC calculated a new dumping margin for the Company
at a final and definitive rate of 0.00%. Consequently, the Company is released from its duties on exports for that period. On December
7, 2022, the U.S. Department of Commerce (DOC) published a preliminary antidumping rate of 6.35% for the Company&#x2019;s rebar producers
and exporters for the period from November 1, 2020, to October 31, 2021. The Company&#x2019;s final antidumping rate was 5.93%, published
by the DOC on August 9, 2023.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;By order of the U.S. Department of
Commerce (DOC), the Company did not participate in the review for the period from November 1, 2021, to October 31, 2022. On November 8,
2023, the DOC published a preliminary dumping rate of 2.88% for the Company&#x2019;s rebar exports. On May 10, 2024, the DOC published
the final result of 2.11%.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;By order of the United States Department
of Commerce (DOC), the Company did not participate in the review corresponding to the period from November 1, 2022 to October 31, 2023.
On December 2, 2024, the DOC published the preliminary dumping rate of 8.88% on the Company&#x2019;s rebar exports. The final dumping rate
result is estimated to be presented in June 2025.&lt;/p&gt;</ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory>
    <simecb:PreliminaryTariffRate
      contextRef="c533"
      decimals="4"
      id="ixv-28109"
      unitRef="pure">0.0365</simecb:PreliminaryTariffRate>
    <simecb:CustomsAndBorderProtectionIssued
      contextRef="c534"
      decimals="-5"
      id="ixv-28110"
      unitRef="usd">1400000</simecb:CustomsAndBorderProtectionIssued>
    <simecb:CustomsAndBorderProtectionIssuedRate
      contextRef="c535"
      decimals="4"
      id="ixv-28111"
      unitRef="pure">0.6907</simecb:CustomsAndBorderProtectionIssuedRate>
    <simecb:CustomsAndBorderProtectionIssuedRate
      contextRef="c536"
      decimals="4"
      id="ixv-28112"
      unitRef="pure">0.0365</simecb:CustomsAndBorderProtectionIssuedRate>
    <simecb:CustomsAndBorderProtectionIssuedRate
      contextRef="c537"
      decimals="4"
      id="ixv-28113"
      unitRef="pure">0.0675</simecb:CustomsAndBorderProtectionIssuedRate>
    <simecb:CustomsAndBorderProtectionIssuedRate contextRef="c0" decimals="4" id="ixv-28114" unitRef="pure">0.0146</simecb:CustomsAndBorderProtectionIssuedRate>
    <simecb:PaymentAmount contextRef="c538" decimals="0" id="ixv-28115" unitRef="usd">208000</simecb:PaymentAmount>
    <simecb:PreliminaryTariffDumpingRate
      contextRef="c538"
      decimals="4"
      id="ixv-28116"
      unitRef="pure">0.0493</simecb:PreliminaryTariffDumpingRate>
    <simecb:PaymentAmount contextRef="c539" decimals="0" id="ixv-28117" unitRef="usd">189000</simecb:PaymentAmount>
    <simecb:PreliminaryTariffRate
      contextRef="c539"
      decimals="4"
      id="ixv-28118"
      unitRef="pure">0.667</simecb:PreliminaryTariffRate>
    <simecb:PreliminaryTariffDumpingRate
      contextRef="c540"
      decimals="3"
      id="ixv-28119"
      unitRef="pure">0.667</simecb:PreliminaryTariffDumpingRate>
    <simecb:FinalAndDefinitiveRate
      contextRef="c540"
      decimals="4"
      id="ixv-28120"
      unitRef="pure">0</simecb:FinalAndDefinitiveRate>
    <simecb:FederalRatePercentage
      contextRef="c541"
      decimals="4"
      id="ixv-28121"
      unitRef="pure">0.0635</simecb:FederalRatePercentage>
    <simecb:FinalAntidumpingRate
      contextRef="c542"
      decimals="4"
      id="ixv-28122"
      unitRef="pure">0.0593</simecb:FinalAntidumpingRate>
    <simecb:PreliminaryTariffDumpingRate
      contextRef="c543"
      decimals="4"
      id="ixv-28123"
      unitRef="pure">0.0288</simecb:PreliminaryTariffDumpingRate>
    <simecb:PercentageOfFinalResult
      contextRef="c544"
      decimals="4"
      id="ixv-28124"
      unitRef="pure">0.0211</simecb:PercentageOfFinalResult>
    <simecb:PreliminaryTariffDumpingRate
      contextRef="c545"
      decimals="4"
      id="ixv-28125"
      unitRef="pure">0.0888</simecb:PreliminaryTariffDumpingRate>
    <ifrs-full:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory contextRef="c0" id="ixv-26674">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;28.&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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 18.2pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;These consolidated financial statements have been issued on March 12,
2025 by C.P. Sergio 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;/p&gt;</ifrs-full:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory>
    <dei:EntityIncorporationStateCountryCode contextRef="c0" id="hidden-fact-0">O5</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:AuditorFirmId contextRef="c0" id="hidden-fact-3">328100001</dei:AuditorFirmId>
    <simecb:ContingenciesAndCommitments
      contextRef="c4"
      id="hidden-fact-4"
      unitRef="mxn"
      xsi:nil="true"/>
    <simecb:ContingenciesAndCommitments
      contextRef="c5"
      id="hidden-fact-5"
      unitRef="mxn"
      xsi:nil="true"/>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill contextRef="c235" id="hidden-fact-6" xsi:nil="true"/>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill contextRef="c247" id="hidden-fact-7" xsi:nil="true"/>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill contextRef="c250" id="hidden-fact-8" xsi:nil="true"/>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill contextRef="c262" id="hidden-fact-9" xsi:nil="true"/>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill contextRef="c274" id="hidden-fact-10" xsi:nil="true"/>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill contextRef="c277" id="hidden-fact-11" xsi:nil="true"/>
    <ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan
      contextRef="c308"
      id="hidden-fact-12"
      unitRef="mxn"
      xsi:nil="true"/>
    <ifrs-full:OtherEmployeeExpense
      contextRef="c306"
      id="hidden-fact-13"
      unitRef="usd"
      xsi:nil="true"/>
    <simecb:NonCurrentLoansToRelatedParties
      contextRef="c373"
      id="hidden-fact-14"
      unitRef="mxn"
      xsi:nil="true"/>
    <ifrs-full:AdjustmentsForInterestIncome
      contextRef="c473"
      id="hidden-fact-15"
      unitRef="mxn"
      xsi:nil="true"/>
    <ifrs-full:AdjustmentsForInterestIncome
      contextRef="c482"
      id="hidden-fact-16"
      unitRef="mxn"
      xsi:nil="true"/>
    <dei:EntityCentralIndexKey contextRef="c0" id="ixv-28145">0000887153</dei:EntityCentralIndexKey>
    <dei:AmendmentFlag contextRef="c0" id="ixv-28146">false</dei:AmendmentFlag>
    <dei:DocumentFiscalPeriodFocus contextRef="c0" id="ixv-28147">FY</dei:DocumentFiscalPeriodFocus>
    <link:footnoteLink
      xlink:role="http://www.xbrl.org/2003/role/link"
      xlink:type="extended">
        <link:loc
          xlink:href="#ix_2_fact"
          xlink:label="ix_2_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:loc
          xlink:href="#ix_3_fact"
          xlink:label="ix_3_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"><xhtml: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 &#x201c;Grupo San&#x201d;.</xhtml:span></link:footnote>
        <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_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: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:loc
          xlink:href="#ix_4_fact"
          xlink:label="ix_4_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_7_fact"
          xlink:label="ix_7_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_6_fact"
          xlink:label="ix_6_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_5_fact"
          xlink:label="ix_5_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"><xhtml:span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Companies located in Brazil.</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_4_fact"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_7_fact"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_6_fact"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_5_fact"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_8_fact"
          xlink:label="ix_8_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_9_fact"
          xlink:label="ix_9_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"><xhtml: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, 2023.</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_8_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_9_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_15_fact"
          xlink:label="ix_15_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_17_fact"
          xlink:label="ix_17_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_16_fact"
          xlink:label="ix_16_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_11_fact"
          xlink:label="ix_11_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_14_fact"
          xlink:label="ix_14_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_10_fact"
          xlink:label="ix_10_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_12_fact"
          xlink:label="ix_12_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_13_fact"
          xlink:label="ix_13_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"><xhtml: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.</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_15_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_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_11_fact"
          xlink:to="ix_3_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_14_fact"
          xlink:to="ix_3_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_10_fact"
          xlink:to="ix_3_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_12_fact"
          xlink:to="ix_3_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_8_fact"
          xlink:to="ix_3_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_9_fact"
          xlink:to="ix_3_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_13_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"><xhtml: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 &#x201c;Republic&#x201d;.</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_8_fact"
          xlink:to="ix_4_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_9_fact"
          xlink:to="ix_4_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_19_fact"
          xlink:label="ix_19_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_18_fact"
          xlink:label="ix_18_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"><xhtml:span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Company established in Cura&#xe7;ao.</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_19_fact"
          xlink:to="ix_5_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_18_fact"
          xlink:to="ix_5_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_21_fact"
          xlink:label="ix_21_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_20_fact"
          xlink:label="ix_20_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_30_fact"
          xlink:label="ix_30_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_26_fact"
          xlink:label="ix_26_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_22_fact"
          xlink:label="ix_22_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_32_fact"
          xlink:label="ix_32_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_23_fact"
          xlink:label="ix_23_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_29_fact"
          xlink:label="ix_29_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_33_fact"
          xlink:label="ix_33_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_28_fact"
          xlink:label="ix_28_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_24_fact"
          xlink:label="ix_24_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_25_fact"
          xlink:label="ix_25_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_27_fact"
          xlink:label="ix_27_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_31_fact"
          xlink:label="ix_31_fact"
          xlink:type="locator"/>
        <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"><xhtml:span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Companies that have lost the entire capital stock, except Procesadora Mexicali, S.A. de C.V. and Aceros Especiales Simec Tlaxcala, S.A. de C.V. which only have lost 2/3 of their capital stock.</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_21_fact"
          xlink:to="ix_6_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_20_fact"
          xlink:to="ix_6_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_30_fact"
          xlink:to="ix_6_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_13_fact"
          xlink:to="ix_6_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_12_fact"
          xlink:to="ix_6_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_26_fact"
          xlink:to="ix_6_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_22_fact"
          xlink:to="ix_6_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_32_fact"
          xlink:to="ix_6_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_23_fact"
          xlink:to="ix_6_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_29_fact"
          xlink:to="ix_6_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_33_fact"
          xlink:to="ix_6_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_8_fact"
          xlink:to="ix_6_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_28_fact"
          xlink:to="ix_6_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_9_fact"
          xlink:to="ix_6_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_24_fact"
          xlink:to="ix_6_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_25_fact"
          xlink:to="ix_6_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_27_fact"
          xlink:to="ix_6_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_31_fact"
          xlink:to="ix_6_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_7_footnote" xlink:label="ix_7_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">Average exchange rate used to translate revenues, costs and expenses of the companies mentioned above.</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_35_fact"
          xlink:to="ix_7_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_34_fact"
          xlink:to="ix_7_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_8_footnote" xlink:label="ix_8_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">Cash equivalents are investments with initial original maturities of less than 90 and 120 days and consist primarily of Treasury Bills issued by the United States Treasury Department.</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_36_fact"
          xlink:to="ix_8_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_37_fact"
          xlink:to="ix_8_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_43_fact"
          xlink:label="ix_43_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_42_fact"
          xlink:label="ix_42_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_39_fact"
          xlink:label="ix_39_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_40_fact"
          xlink:label="ix_40_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_41_fact"
          xlink:label="ix_41_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_38_fact"
          xlink:label="ix_38_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"><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_43_fact"
          xlink:to="ix_9_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_42_fact"
          xlink:to="ix_9_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_39_fact"
          xlink:to="ix_9_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_40_fact"
          xlink:to="ix_9_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_41_fact"
          xlink:to="ix_9_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_38_fact"
          xlink:to="ix_9_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_50_fact"
          xlink:label="ix_50_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_48_fact"
          xlink:label="ix_48_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-10"
          xlink:label="hidden-fact-10"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_49_fact"
          xlink:label="ix_49_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_44_fact"
          xlink:label="ix_44_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-8"
          xlink:label="hidden-fact-8"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_45_fact"
          xlink:label="ix_45_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-7"
          xlink:label="hidden-fact-7"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-11"
          xlink:label="hidden-fact-11"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_51_fact"
          xlink:label="ix_51_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_46_fact"
          xlink:label="ix_46_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_47_fact"
          xlink:label="ix_47_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"><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_50_fact"
          xlink:to="ix_10_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_48_fact"
          xlink:to="ix_10_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-10"
          xlink:to="ix_10_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_49_fact"
          xlink:to="ix_10_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_44_fact"
          xlink:to="ix_10_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-8"
          xlink:to="ix_10_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_45_fact"
          xlink:to="ix_10_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-7"
          xlink:to="ix_10_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-11"
          xlink:to="ix_10_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_51_fact"
          xlink:to="ix_10_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_46_fact"
          xlink:to="ix_10_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_47_fact"
          xlink:to="ix_10_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_52_fact"
          xlink:label="ix_52_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_55_fact"
          xlink:label="ix_55_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_53_fact"
          xlink:label="ix_53_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_57_fact"
          xlink:label="ix_57_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_56_fact"
          xlink:label="ix_56_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_54_fact"
          xlink:label="ix_54_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">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_52_fact"
          xlink:to="ix_11_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_55_fact"
          xlink:to="ix_11_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_53_fact"
          xlink:to="ix_11_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_57_fact"
          xlink:to="ix_11_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_56_fact"
          xlink:to="ix_11_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_54_fact"
          xlink:to="ix_11_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#hidden-fact-9"
          xlink:label="hidden-fact-9"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-6"
          xlink:label="hidden-fact-6"
          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 with undefined useful life.</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-10"
          xlink:to="ix_12_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-8"
          xlink:to="ix_12_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-7"
          xlink:to="ix_12_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-9"
          xlink:to="ix_12_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-11"
          xlink:to="ix_12_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-6"
          xlink:to="ix_12_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_60_fact"
          xlink:label="ix_60_fact"
          xlink:type="locator"/>
        <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: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">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 2024, 2023 and 2022, 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_60_fact"
          xlink:to="ix_13_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_58_fact"
          xlink:to="ix_13_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_59_fact"
          xlink:to="ix_13_footnote"
          xlink:type="arc"/>
        <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:loc
          xlink:href="#ix_62_fact"
          xlink:label="ix_62_fact"
          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">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_63_fact"
          xlink:to="ix_14_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_61_fact"
          xlink:to="ix_14_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_62_fact"
          xlink:to="ix_14_footnote"
          xlink:type="arc"/>
    </link:footnoteLink>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
