Schedule of Income Tax Expense (Benefit)

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:

	2024			2023			2022

Expected benefit, expense	$	3,771,845		$	1,804,233		$	3,348,174
Increase (decrease) as a result of:
Inflation effect, net		(499,798	)		(581,549	)		(524,640	)
Impact of the nominal rate differences between the USA and Mexico		97,889			112,377			29,996
Benefit from utilization of tax loss carry-forwards and others (1)		712,763			342,202			80,166
Others, net (includes permanent items) Income tax expense		(2,022,576	)		62,735			365,826
Income tax expense	$	2,060,123		$	1,739,998		$	3,299,522
Effective tax rate		16.42	%		27.92	%		29.56	%

(1)

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.

Schedule of Deferred Income Tax Liability

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:

	December 31,
	2024			2023

Deferred tax assets:
Allowance for doubtful accounts	$	(132,497	)	$	(68,211	)
Advances from customers		87,666			208,805

Total deferred tax assets		(44,831	)		140,594

Deferred tax liabilities:

Property, plant and equipment		3,089,311			3,442,332
Intangible assets from Grupo San		415,850			399,050
Provisions		71,068			77,604
Prepaid expenses		47,822			45,294

Total deferred tax liabilities		3,624,051			3,964,280

Deferred tax liabilities, net	$	3,668,882		$	3,823,686