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Employee Benefits (Tables)

12 Months Ended

Dec. 31, 2024

Employee Benefits [Abstract]

Schedule of Employee Benefits Liability

Employee benefits liability as of December 31, 2024, 2023 and 2022 are comprised as follows:

		Retirement benefits				Termination benefits				2024				2023				2022
Vested benefits Obligation		$	-			$	4,123			$	4,123			$	4,431			$	-
Plus, Non-Vested Benefits Obligation			74,178				98,699				172,877				180,743				169,375
Defined Benefits Obligation			74,178				102,822				177,000				185,174				169,375
Projected Net Liability		$	74,178			$	102,822			$	177,000			$	185,174			$	169,375

Schedule of Net Cost for the Period Booked in Profit and loss

Net cost for the period booked in profit and loss is comprised as follows:

		Retirement benefits				Termination benefits				2024				2023				2022
Service cost			6,724			$	9,759			$	16,483			$	15,206			$	10,998
Net interest			9,550				10,841				20,391				18,632				12,101
Labor cost of past services			(14,150	)			270				(13,880	)			(2,528	)			(11,244	)
Net Cost for the period		$	2,124			$	20,870			$	22,994			$	31,310			$	11,855

Schedule of Main Actuarial Hypothesis Used in the Actuarial Computations

Main actuarial hypothesis used in the actuarial computations are:

		2024				2023				2022
Discount rate			10.55	%			9.05	%			9.10	%
Wage increase rate			5.00	%			5.00	%			5.00	%
Rate of salary increase			4.50	%			4.50	%			4.50	%

Schedule of DBO Amount Recorded in the Balance Sheet

The DBO amount recorded in the balance sheet as of December 31, 2024 and 2023 are $ 177,000 and $ 185,174, respectively.

		2024				2023
Defined benefit obligations (DBO) changes in present		$	185,174			$	169,375
DBO present value at January 1st			185,174				169,375
Past services labor cost			(13,880	)			(2,528	)
Current service labor cost			16,483				15,206
Interest expense			20,391				18,632
Paid benefits			(12,945	)			(22,044	)
Actuarial gains and losses in obligations			(18,223	)			6,533
DBO present value at December 31st		$	177,000			$	185,174
Changes in projected net liabilities
Initial PNL		$	185,174			$	169,375
Net cost for the period			22,994				31,310
Paid benefits			(12,945	)			(22,044	)
Previous years effect on profit and loss			(18,223	)			6,533
Final PNL		$	177,000			$	185,174
Defined benefits obligations (DBO)		$	177,000			$	185,174

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- References

No definition available.

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- Definition

The disclosure of defined benefit plans. [Refer: Defined benefit plans [domain]]

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The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]

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- Definition

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]

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Tabular disclosure of net cost for the period booked in profit loss.

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