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DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS

12 Months Ended

Dec. 31, 2023

DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS [Abstract]

DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS

8.	DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS

a)	Other receivables

	2023				2022
	Current		Non Current		Current		Non Current
Turnover tax balance		101,733		-		687,984		-
Income tax credit balance		7,471,755		-		301,091		-
VAT credit balance		1,486,793		-		4,657,101		-
Other tax receivables		260,287		-		333,982		171
Prepaid expenses		795,102		21,507		4,747,164		-
Advances to suppliers		21,571,061		-		25,966,963		-
Deposits in guarantee		193,404		-		-		-
Subsidies receivables		4,675,875		-		11,734,335		-
Other Receivables UT		43,717		-		104,197		-
Others		649,851		14,486		1,842,470		46,226
Total		37,249,578		35,993		50,375,287		46,397

b)	Trade receivables

	2023			2022
	Current			Current
Third parties		44,409,352			49,019,751
UT		-			29,422
Natural Gas Transportation		15,491,462			13,696,175
Production and Commercialization of Liquids		15,813,227			25,503,925
Midstream		13,104,663			9,790,229
Related parties (Note 21)		6,693,882			4,143,189
Natural Gas Transportation		271,831			408,396
Production and Commercialization of Liquids		646,317			877,466
Midstream		5,775,734			2,857,327
Allowance for doubtful accounts		(301,770	)		(412,681	)
Total		50,801,464			52,750,259

The movement of the allowance for doubtful accounts is as follows:

Balances as of 12/31/2020	1,213,378
Inflation adjustment restatement	(409,504	)
Additions	-
Applications	-
Reversals	-
Balances as of 12/31/2021	803,874
Inflation adjustment restatement	(391,193	)
Additions	-
Applications	-
Reversals	-
Balances as of 12/31/2022	412,681
Inflation adjustment restatement	(280,160	)
Additions⁽¹⁾	170,614
Applications	(1,365	)
Reversals	-
Balances as of 12/31/2023	301,770

⁽¹⁾	Including in selling expenses.

c)	Cash and cash equivalents

	2023		2022
Cash and banks		2,671,472		901,930
UT Cash and banks		246		495
Mutual funds in local currency		2,053,808		8,267,667
Interest-bearing accounts		1,873,520		103,833
UT Mutual funds		153		33,881
Total		6,599,199		9,307,806

d)	Contract liabilities

	2023				2022
	Current		Non Current		Current		Non Current
Natural Gas Transportation		1,123,829		17,255,469		1,123,830		18,379,379
Production and Commercialization of Liquids		1,408,271		328,500		1,075,113		1,736,630
Midstream		1,973,693		37,227,970		1,017,686		16,372,908
UT		10,931		-		38,995		-
Total		4,516,724		54,811,939		3,255,624		36,488,917

During 2023 and 2022 financial years, the Company recognized Ps. 4,086,990 and Ps. 1,463,547, respectively, in revenues for sales from contracts with clients in the Statement of Comprehensive Income, which had been included in the balance at the beginning of each year.

Revenues related to the contract liabilities will be recognized in the Statement of Comprehensive Income in accordance with the schedule stipulated with the customers for the provision of the service, which will be completed between 2025 and 2053.

e)	Other payables

	2023		2022
	Current		Current
Payable for compensation for the Board of Directors and Supervisory Committee		70,368		211,879
Others		4,006		5,490
UT Other liabilities		-		674,985
Total		74,374		892,354

f)	Taxes payables

	2023				2022
	Current		Non Current		Current		Non Current
Health and safety tax		165,763		-		162,988		-
Withholdings and perceptions made to third parties		1,145,814		-		1,811,770		-
Turnover Tax		621,515		-		493,214		-
Tax on exports		348,893		-		323,113		-
Others		256,129		94,120		150,771		44,485
Total		2,538,114		94,120		2,941,856		44,485

g)	Trade payables

	2023		2022
	Current		Current
Suppliers		34,880,569		30,261,542
UT Suppliers		407,474		370,812
Customers (credit balances)		24,670		47,449
Related companies (Note 21)		6,410,485		2,095,649
Total		41,723,198		32,775,452

Revenues

	2023		2022		2021
Sales of goods and services		444,288,189		495,499,735		526,690,895
Government grants		8,520,565		16,843,034		13,040,276
Total		452,808,754		512,342,769		539,731,171

Disaggregation of revenues of goods and services

Below is a table in which revenues are disaggregated considering the type of market and the opportunity to satisfy performance obligations:

Year ended December 31, 2023
			Production and
	Natural Gas		Commercialization of
	Transportation		Liquids		Midstream		Telecommunications		Total
Primary geographical market:
External market		-		95,390,300		-		-		95,390,300
Local market		99,052,395		161,502,202		85,614,680		2,728,612		348,897,889
Total		99,052,395		256,892,502		85,614,680		2,728,612		444,288,189
Timing of revenue recognition:
Over the time		99,052,395		14,740,084		85,614,680		2,728,612		202,135,771
At a point in time		-		242,152,418		-		-		242,152,418
Total		99,052,395		256,892,502		85,614,680		2,728,612		444,288,189

Year ended December 31, 2022
			Production and
	Natural Gas		Commercialization of
	Transportation		Liquids		Midstream		Telecommunications		Total
Primary geographical market:
External market		-		144,224,284		-		-		144,224,284
Local market		126,566,847		163,465,719		58,379,759		2,863,126		351,275,451
Total		126,566,847		307,690,003		58,379,759		2,863,126		495,499,735
Timing of revenue recognition:
Over the time		126,566,847		14,026,199		58,379,759		2,863,126		201,835,931
At a point in time		-		293,663,804		-		-		293,663,804
Total		126,566,847		307,690,003		58,379,759		2,863,126		495,499,735

Year ended December 31, 2021
			Production and
	Natural Gas		Commercialization of
	Transportation		Liquids		Midstream		Telecommunications		Total
Primary geographical market:
External market		-		139,226,107		-		-		139,226,107
Local market		148,634,694		185,796,977		50,253,829		2,779,288		387,464,788
Total		148,634,694		325,023,084		50,253,829		2,779,288		526,690,895
Timing of revenue recognition:
Over the time		148,634,694		14,904,487		50,253,829		2,779,288		216,572,298
At a point in time		-		310,118,597		-		-		310,118,597
Total		148,634,694		325,023,084		50,253,829		2,779,288		526,690,895

Detailed information of revenues on each business segment for the years ended December 31, 2023, 2022 and 2021 is disclosed below:

Natural Gas Transportation:

	2023		2022		2021
Firm		80,983,446		105,829,742		120,845,950
Access and Charge		3,245,137		4,390,571		5,232,000
Interruptible and Others		14,823,812		16,346,534		22,556,744
Total		99,052,395		126,566,847		148,634,694

ii.

Production and Commercialization of Liquids:

	2023		2022		2021
Product		242,152,418		293,663,804		310,118,597
Services		14,740,084		14,026,199		14,904,487
Total		256,892,502		307,690,003		325,023,084

iii.

Midstream:

	2023		2022		2021
Conditioning and treatment		15,611,839		18,502,273		20,269,555
Operation and maintenance		2,814,648		1,403,950		1,498,923
Steam sales		1,059,394		1,160,862		1,335,982
Construction		335,740		7,359		272,824
UT Construction		24,118		135,578		248,173
Transportation and conditioning of Natural Gas		62,520,637		36,488,633		25,339,483
Others		3,248,304		681,104		1,288,889
Total		85,614,680		58,379,759		50,253,829

i)	Net cost of sales

	2023			2022			2021
Inventories at the beginning of the year		5,709,799			7,094,828			5,232,745
Purchases		133,976,202			149,879,054			143,377,155
Operating costs (Note 8.j.)		152,729,020			147,816,688			147,606,385
Inventories at the end of the year		(7,669,277	)		(5,709,799	)		(7,094,828	)
Total		284,745,744			299,080,771			289,121,457

j)	Expenses by nature – Information required under art. 64 paragraph I, clause B) Commercial Companies Law for the years ended December 31, 2023, 2022 and 2021

	2023

			Operating expenses
Accounts	Total		Regulated Activities		Non Regulated Activities		Administrative expenses		Selling expenses			Financial expenses

Salaries, wages and other compensations		46,723,990		18,972,152		15,729,859		9,613,195		2,408,784			-
Social security taxes		7,736,209		3,247,120		2,802,891		1,223,534		462,664			-
Compensation to Directors and Statutory Committee		407,036		-		-		407,036		-			-
Professional services fees		7,423,325		447,268		797,379		4,531,240		1,647,438			-
Technical operator assistance fees		6,078,353		238,800		5,839,553		-		-			-
Materials		7,690,001		2,098,683		5,591,318		-		-			-
Third parties services		4,770,767		2,336,490		2,247,126		187,151		-			-
Telecommunications and post expenses		216,314		46,110		86,635		73,747		9,822			-
Rents		1,315,717		157,220		1,120,550		35,914		2,033			-
Transports and freight		2,248,073		1,381,860		833,729		32,474		10			-
Easements		801,674		801,674		-		-		-			-
Offices supplies		256,530		125,826		49,242		72,173		9,289			-
Travels expenses		961,657		489,282		228,985		203,899		39,491			-
Insurance		2,121,299		1,246,406		742,872		132,021		-			-
Property, plant and equipment maintenance		20,273,800		14,992,492		4,842,909		438,399		-			-
Depreciation of property, plant and equipment		60,627,686		37,600,030		19,907,412		3,120,244		-			-
Taxes and contributions		31,061,332		5,995,023		171,272		201,507		24,693,530	⁽¹⁾		-
Advertising		884,640		-		236		-		884,404			-
Doubtful accounts		170,614		-		-		-		170,614			-
Banks expenses		166,616		-		-		166,616		-			-
Interests expense		24,627,599		-		-		-		-			24,627,599
Foreign exchange loss		479,075,435		-		-		-		-			479,075,435
Other expenses		1,660,537		590,917		969,699		6,105		93,816			-

Total 2023		707,299,204		90,767,353		61,961,667		20,445,255		30,421,895			503,703,034

⁽¹⁾	Includes tax on exports for Ps. 8,235,527 for the year ended December 31, 2023.

	2022

			Operating expenses

Accounts	Total		Regulated Activities		Non Regulated Activities		Administrative expenses		Selling expenses			Financial expenses

Salaries, wages and other contributions		41,407,697		17,389,327		14,104,839		7,594,762		2,318,769			-
Social security taxes		7,851,574		3,220,136		2,773,490		1,375,553		482,395			-
Compensation to Directors and Statutory Committee		392,053		-		-		392,053		-			-
Professional services fees		5,120,449		152,503		1,870,411		2,797,783		299,752			-
Technical operator assistance fees		9,551,489		874,149		8,677,340		-		-			-
Materials		4,965,971		1,440,796		3,521,432		-		3,743			-
Third parties services		4,868,722		2,115,909		2,144,758		608,055		-			-
Telecommunications and post expenses		262,962		50,224		82,906		115,006		14,826			-
Rents		339,374		54,742		251,533		30,060		3,039			-
Transports and freight		1,911,595		1,087,224		785,859		37,347		1,165			-
Easements		625,789		488,057		137,732		-		-			-
Offices supplies		146,187		57,760		29,889		56,041		2,497			-
Travels expenses		616,830		318,688		109,276		143,961		44,905			-
Insurance		2,141,684		1,242,401		738,880		160,403		-			-
Property, plant and equipment maintenance		20,129,944		15,916,630		3,968,261		245,053		-			-
Depreciation of property, plant and equipment		60,950,789		41,061,392		16,153,353		3,736,044		-			-
Taxes and contributions		33,812,652		5,563,067		189,601		92,205		27,967,779	⁽¹⁾		-
Advertising		588,844		-		-		-		588,844			-
Banks expenses		309,371		-		-		309,371		-			-
Interests expense		21,170,971		-		-		-		-			21,170,971
Foreign exchange loss		162,261,989		-		-		-		-			162,261,989
Costs of services rendered to third parties		152,347		-		152,347		-		-			-
Other expenses		1,364,890		387,228		704,548		226,047		47,067			-

Total 2022		380,944,173		91,420,233		56,396,455		17,919,744		31,774,781			183,432,960

⁽¹⁾	Includes tax on exports of Ps. 11,395,810 for the year ended December 31, 2022.

	2021

			Operating expenses
Accounts	Total		Regulated Activities		Non Regulated Activities		Administrative expenses		Selling expenses			Financial expenses

Salaries, wages and other compensations		36,168,618		15,654,833		12,094,067		6,452,777		1,966,941			-
Social security taxes		7,335,967		3,262,901		2,556,436		1,063,990		452,640			-
Compensation to Directors and Statutory Committee		386,737		-		-		386,737		-			-
Professional services fees		3,101,696		218,845		323,833		2,433,349		125,669			-
Technical operator assistance fees		13,235,940		2,317,203		10,918,737		-		-			-
Materials		4,986,720		1,654,886		3,331,688		-		146			-
Third parties services		4,404,920		2,062,951		2,097,461		244,508		-			-
Telecommunications and post expenses		295,737		58,373		57,016		151,867		28,481			-
Rents		190,344		88,013		51,142		48,436		2,753			-
Transports and freight		1,547,379		895,204		627,110		24,016		1,049			-
Easements		1,106,805		1,040,126		66,679		-		-			-
Offices supplies		120,294		42,414		26,410		46,126		5,344			-
Travels expenses		340,783		189,781		65,822		69,656		15,524			-
Insurance		2,653,757		1,541,932		928,147		183,678		-			-
Property, plant and equipment maintenance		24,336,339		20,547,810		3,534,262		254,267		-			-
Depreciation of property, plant and equipment		58,299,088		39,128,286		15,187,279		3,983,523		-			-
Taxes and contributions		32,491,050		5,635,806		232,958		100,915		26,521,371	⁽¹⁾		-
Advertising		322,456		-		-		-		322,456			-
Doubtful accounts		(403,942)		-		-		-		(403,942)			-
Banks expenses		72,683		-		-		72,683		-			-
Interests expense		27,103,059		-		-		-		-			27,103,059
Foreign exchange loss		75,483,148		-		-		-		-			75,483,148
Costs of services rendered to third parties		348,627		-		348,627		-		-			-
Other expenses		906,639		324,082		495,266		41,607		45,684			-

Total 2021		294,834,844		94,663,446		52,942,940		15,558,135		29,084,116			102,586,207

⁽¹⁾	Includes tax on exports for Ps. 9,559,483 for the year ended December 31, 2021.

k)	Net financial results

	2023			2022			2021
Financial income
Interest income		24,189,599			5,712,465			4,805,054
Foreign exchange gain		270,215,879			87,014,477			36,881,692
Subtotal		294,405,478			92,726,942			41,686,746
Financial expenses
Interest expense ⁽¹⁾		(24,627,599	)		(21,170,971	)		(27,103,059	)
Foreign exchange loss		(479,075,435	)		(162,261,989	)		(75,483,148	)
Subtotal		(503,703,034	)		(183,432,960	)		(102,586,207	)
Other financial results
Notes repurchase results		-			(3,208,025	)		(2,512,565	)
Derivative financial instruments results		-			(397,309	)		(489,617	)
Fair value gains on financial instruments through profit or loss		195,808,868			75,136,140			7,224,284
Others		(2,771,374	)		(2,399,617	)		(2,991,575	)
Subtotal		193,037,494			69,131,189			1,230,527
(Loss) / Gain on net monetary position		(56,520,664	)		11,734,721			57,022,289
Total		(72,780,726	)		(9,840,108	)		(2,646,645	)

⁽¹⁾	Includes Ps. 954,177, Ps. 1,191,598 and Ps. 1,769,776 of accrued interest corresponding to leasing liabilities, for the years ended December 31, 2023, 2022 and 2021.

l)	Other operating results, net

	2023			2022			2021
Net increase in provisions ⁽¹⁾		(700,775	)		(1,111,383	)		(1,905,927	)
Recovery of insurance		22,071			90,308			2,275,910
Recovery action of VAT and income tax (Note 20.c)		-			-			451,267
Others		(80,083	)		782,854			(39,850	)
Total		(758,787	)		(238,221	)		781,400

⁽¹⁾	Including legal expenses

m)	Financial assets at amortized cost

	2023				2022
	Current		Non Current		Current		Non Current
Fixed term deposits in foreign currency ⁽¹⁾		101,278,491		79,755,670		-		122,353,138
VRD bonds		-		-		4,478		-
Private debt bonds		4,049,066		27,435,360		-		2,715,281
Total		105,327,557		107,191,030		4,478		125,068,419

⁽¹⁾	Includes restricted assets granted in guarantee to Telcosur and financial debt of the Company. See Note 13.

n)	Financial assets at fair value through profit or loss

	2023		2022
	Current		Current
Public debt bonds		83,786,508		22,304,585
Corporate bonds with related parties		9,982,891		8,005,655
Corporate bonds		103,903,220		80,369,361
Equity instruments		19,864,700		11,671,310
Total		217,537,319		122,350,911

o)	Payroll and social security taxes payable

	2023		2022
	Current		Current
Vacation benefit payable		3,681,422		4,036,952
Annual bonus payable		1,247,790		2,669,234
Social security taxes payable		1,289,519		1,469,673
UT		6,551		13,630
Total		6,225,282		8,189,489