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DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS (Tables) | 12 Months Ended
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Dec. 31, 2024
DETAIL OF SIGNIFICANT STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME CAPTIONS [Abstract] |
Other Receivables |
8.a) | Other receivables
|  | 2024 |  |  | 2023 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Turnover tax balance |  |  | 106,029 |  |  |  | - |  |  |  | 221,537 |  |  |  | - |
VAT credit balance |  |  | 1,602,417 |  |  |  | - |  |  |  | 3,237,694 |  |  |  | - |
Income tax credit balance(1) |  |  | 400,533 |  |  |  | - |  |  |  | 16,270,765 |  |  |  | - |
Other tax receivables |  |  | 611,381 |  |  |  | - |  |  |  | 566,810 |  |  |  | - |
Prepaid expenses |  |  | 6,500,659 |  |  |  | 15,505 |  |  |  | 1,731,443 |  |  |  | 46,834 |
Advances to suppliers(2) |  |  | 30,459,892 |  |  |  | - |  |  |  | 46,973,925 |  |  |  | - |
Subsidies receivables |  |  | 10,881,706 |  |  |  | - |  |  |  | 10,182,355 |  |  |  | - |
Deposits in guarantee |  |  | 189,475 |  |  |  | - |  |  |  | 421,164 |  |  |  | - |
Other Receivables UT |  |  | 74,681 |  |  |  | - |  |  |  | 95,200 |  |  |  | - |
Others |  |  | 980,868 |  |  |  | 421,894 |  |  |  | 1,415,139 |  |  |  | 31,546 |
Total |  |  | 51,807,641 |  |  |  | 437,399 |  |  |  | 81,116,032 |  |  |  | 78,380 |
(1) | Provisions, net of advances paid, withholdings and perceptions
(2) | As of December 31, 2024, it includes Ps. 2,120,362 corresponding to Other current credits with SACDE Sociedad Argentina de Diseño y Desarrollo Estratégico S.A..
Trade Receivables |
8.b) | Trade receivables
|  | 2024 |  |  | 2023 |
|  | Current |  |  | Current |
Third parties |  |  | 142,860,672 |  |  |  | 96,720,799 |
Natural Gas Transportation |  |  | 62,947,107 |  |  |  | 33,748,153 |
Liquids Production and Commercialization |  |  | 45,620,911 |  |  |  | 34,435,457 |
Midstream |  |  | 34,292,654 |  |  |  | 28,537,189 |
Related parties (Note 21) |  |  | 13,457,571 |  |  |  | 14,563,457 |
Natural Gas Transportation |  |  | 2,253,965 |  |  |  | 578,566 |
Liquids Production and Commercialization |  |  | 2,377,690 |  |  |  | 1,407,443 |
Midstream |  |  | 8,825,916 |  |  |  | 12,577,448 |
Allowance for doubtful accounts |  |  | (301,770 | ) |  |  | (657,145 | )
Total |  |  | 156,016,473 |  |  |  | 110,627,111 |
The movement of the allowance for doubtful accounts is as follows:
Balances as of 12/31/2021 |  |  | 1,750,545 |
Inflation adjustment restatement |  |  | (851,876 | )
Additions |  |  | - |
Applications |  |  | - |
Reversals |  |  | - |
Balances as of 12/31/2022 |  |  | 898,669 |
Inflation adjustment restatement |  |  | (610,087 | )
Additions (1) |  |  | 371,535 |
Applications |  |  | (2,972 | )
Reversals |  |  | - |
Balances as of 12/31/2023 |  |  | 657,145 |
Inflation adjustment restatement |  |  | (355,375 | )
Additions |  |  | - |
Applications |  |  | - |
Reversals |  |  | - |
Balances as of 12/31/2024 |  |  | 301,770 |
(1) | Included in “Selling expenses”.
Cash and Cash Equivalents |
8.c) | Cash and cash equivalents
|  | 2024 |  |  | 2023 |
Cash and banks |  |  | 41,858,829 |  |  |  | 5,817,494 |
UT Cash and banks |  |  | 234 |  |  |  | 536 |
Mutual funds in local currency |  |  | 17,716,933 |  |  |  | 4,472,447 |
Interest-bearing accounts |  |  | 397,688 |  |  |  | 4,079,845 |
UT Mutual funds |  |  | - |  |  |  | 333 |
Total |  |  | 59,973,684 |  |  |  | 14,370,655 |
Contract Liabilities |
8.d) | Contract liabilities
|  | 2024 |  |  | 2023 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Natural Gas Transportation |  |  | 2,447,291 |  |  |  | 35,128,670 |  |  |  | 2,447,291 |  |  |  | 37,576,135 |
Liquids Production and Commercialization |  |  | 715,353 |  |  |  | - |  |  |  | 3,066,702 |  |  |  | 715,354 |
Midstream |  |  | 4,289,078 |  |  |  | 76,587,398 |  |  |  | 4,297,985 |  |  |  | 81,068,978 |
UT |  |  | 10,931 |  |  |  | - |  |  |  | 23,804 |  |  |  | - |
Total |  |  | 7,462,653 |  |  |  | 111,716,068 |  |  |  | 9,835,782 |  |  |  | 119,360,467 |
Other Payables |
8.e) | Other payables
|  | 2024 |  |  | 2023 |
|  | Current |  |  | Current |
Payable for compensation for the Board of Directors and Supervisory Committee |  |  | 237,877 |  |  |  | 153,236 |
Others |  |  | 6,106 |  |  |  | 8,724 |
Total |  |  | 243,983 |  |  |  | 161,960 |
Taxes Payables |
8.f) | Taxes payables
|  | 2024 |  |  | 2023 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Health and safety tax |  |  | 281,540 |  |  |  | - |  |  |  | 360,972 |  |  |  | - |
Withholdings and perceptions made to third parties |  |  | 6,046,066 |  |  |  | - |  |  |  | 2,495,166 |  |  |  | - |
Turnover Tax |  |  | 2,034,696 |  |  |  | - |  |  |  | 1,353,434 |  |  |  | - |
Tax on exports |  |  | 1,941,642 |  |  |  | - |  |  |  | 759,762 |  |  |  | - |
Others |  |  | 469,645 |  |  |  | - |  |  |  | 557,755 |  |  |  | 204,959 |
Total |  |  | 10,773,589 |  |  |  | - |  |  |  | 5,527,089 |  |  |  | 204,959 |
Trade Payables |
8.g) | Trade payables
|  | 2024 |  |  | 2023 |
|  | Current |  |  | Current |
Suppliers |  |  | 54,095,738 |  |  |  | 75,957,192 |
UT Suppliers |  |  | 1,076,774 |  |  |  | 887,330 |
Customers (credit balances) |  |  | 59,281 |  |  |  | 53,722 |
Related companies (Note 21) |  |  | 21,490,731 |  |  |  | 13,959,705 |
Total |  |  | 76,722,524 |  |  |  | 90,857,949 |
Revenues |
8.h) | Revenues
|  | 2024 |  |  | 2023 |  |  | 2022 |
Sales of goods and services |  |  | 1,206,612,985 |  |  |  | 967,498,077 |  |  |  | 1,079,018,197 |
Government grants |  |  | 13,153,302 |  |  |  | 18,554,691 |  |  |  | 36,678,002 |
Total |  |  | 1,219,766,287 |  |  |  | 986,052,768 |  |  |  | 1,115,696,199 |
Disaggregation of Revenues | 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, 2024 |
|  |  |  |  | Liquids Production |  |  |  |  |  |  |  |  |  |
|  | Natural Gas |  |  | and |  |  |  |  |  |  |  |  |  |
|  | Transportation |  |  | Commercialization |  |  | Midstream |  |  | Telecommunications |  |  | Total |
Primary geographical market |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External Market |  |  | - |  |  |  | 284,586,265 |  |  |  | - |  |  |  | - |  |  |  | 284,586,265 |
Local Market |  |  | 441,126,075 |  |  |  | 258,922,887 |  |  |  | 215,735,400 |  |  |  | 6,242,358 |  |  |  | 922,026,720 |
Total |  |  | 441,126,075 |  |  |  | 543,509,152 |  |  |  | 215,735,400 |  |  |  | 6,242,358 |  |  |  | 1,206,612,985 |
Timing of revenue recognition: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Over the time |  |  | 441,126,075 |  |  |  | 29,669,142 |  |  |  | 215,735,400 |  |  |  | 6,242,358 |  |  |  | 692,772,975 |
At a point in time |  |  | - |  |  |  | 513,840,010 |  |  |  | - |  |  |  | - |  |  |  | 513,840,010 |
Total |  |  | 441,126,075 |  |  |  | 543,509,152 |  |  |  | 215,735,400 |  |  |  | 6,242,358 |  |  |  | 1,206,612,985 |
Year ended December 31, 2023 |
|  |  |  |  | Liquids Production |  |  |  |  |  |  |  |  |  |
|  | Natural Gas |  |  | and |  |  |  |  |  |  |  |  |  |
|  | Transportation |  |  | Commercialization |  |  | Midstream |  |  | Telecommunications |  |  | Total |
Primary geographical market |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External market |  |  | - |  |  |  | 207,725,378 |  |  |  | - |  |  |  | - |  |  |  | 207,725,378 |
Local market |  |  | 215,700,088 |  |  |  | 351,693,053 |  |  |  | 186,437,633 |  |  |  | 5,941,925 |  |  |  | 759,772,699 |
Total |  |  | 215,700,088 |  |  |  | 559,418,431 |  |  |  | 186,437,633 |  |  |  | 5,941,925 |  |  |  | 967,498,077 |
Timing of revenue recognition: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Over the time |  |  | 215,700,088 |  |  |  | 32,098,542 |  |  |  | 186,437,633 |  |  |  | 5,941,925 |  |  |  | 440,178,188 |
At a point in time |  |  | - |  |  |  | 527,319,889 |  |  |  | - |  |  |  | - |  |  |  | 527,319,889 |
Total |  |  | 215,700,088 |  |  |  | 559,418,431 |  |  |  | 186,437,633 |  |  |  | 5,941,925 |  |  |  | 967,498,077 |
Year ended December 31, 2022 |
|  |  |  |  | Liquids Production |  |  |  |  |  |  |  |  |  |
|  | Natural Gas |  |  | and |  |  |  |  |  |  |  |  |  |
|  | Transportation |  |  | Commercialization |  |  | Midstream |  |  | Telecommunications |  |  | Total |
Primary geographical market |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External market |  |  | - |  |  |  | 314,068,033 |  |  |  | - |  |  |  | - |  |  |  | 314,068,033 |
Local market |  |  | 275,616,557 |  |  |  | 355,968,879 |  |  |  | 127,129,881 |  |  |  | 6,234,847 |  |  |  | 764,950,164 |
Total |  |  | 275,616,557 |  |  |  | 670,036,912 |  |  |  | 127,129,881 |  |  |  | 6,234,847 |  |  |  | 1,079,018,197 |
Timing of revenue recognition: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Over the time |  |  | 275,616,557 |  |  |  | 30,543,960 |  |  |  | 127,129,881 |  |  |  | 6,234,847 |  |  |  | 439,525,245 |
At a point in time |  |  | - |  |  |  | 639,492,952 |  |  |  | - |  |  |  | - |  |  |  | 639,492,952 |
Total |  |  | 275,616,557 |  |  |  | 670,036,912 |  |  |  | 127,129,881 |  |  |  | 6,234,847 |  |  |  | 1,079,018,197 |
Detailed information of revenues on each business segment for the years ended December 31, 2024, 2023 and 2022 is disclosed below:
| ➢ | Natural Gas Transportation:
|  | 2024 |  |  | 2023 |  |  | 2022 |
Firm |  |  | 369,712,035 |  |  |  | 176,352,490 |  |  |  | 230,458,685 |
Access and Charge |  |  | 15,568,955 |  |  |  | 7,066,728 |  |  |  | 9,561,067 |
Interruptible and others |  |  | 55,845,085 |  |  |  | 32,280,870 |  |  |  | 35,596,805 |
Total |  |  | 441,126,075 |  |  |  | 215,700,088 |  |  |  | 275,616,557 |
| ➢ | Liquids Production and Commercialization:
|  | 2024 |  |  | 2023 |  |  | 2022 |
Product |  |  | 513,532,103 |  |  |  | 527,319,889 |  |  |  | 639,492,952 |
Services |  |  | 29,977,049 |  |  |  | 32,098,542 |  |  |  | 30,543,960 |
Total |  |  | 543,509,152 |  |  |  | 559,418,431 |  |  |  | 670,036,912 |
| ➢ | Midstream:
|  | 2024 |  |  | 2023 |  |  | 2022 |
Conditioning and treatment |  |  | 32,966,004 |  |  |  | 33,996,907 |  |  |  | 40,291,221 |
Operation and maintenance |  |  | 7,535,586 |  |  |  | 6,129,280 |  |  |  | 3,057,292 |
Steam sales |  |  | 2,321,581 |  |  |  | 2,306,975 |  |  |  | 2,527,935 |
Construction |  |  | - |  |  |  | 731,120 |  |  |  | 16,025 |
UT Construction |  |  | - |  |  |  | 52,520 |  |  |  | 295,240 |
Transportation and conditioning of Natural Gas |  |  | 167,010,774 |  |  |  | 136,147,207 |  |  |  | 79,458,971 |
Others |  |  | 5,901,455 |  |  |  | 7,073,624 |  |  |  | 1,483,197 |
Total |  |  | 215,735,400 |  |  |  | 186,437,633 |  |  |  | 127,129,881 |
Cost of Sales |
8.i) | Net cost of sales
|  | 2024 |  |  | 2023 |  |  | 2022 |
Inventories at the beginning of the year |  |  | 16,700,896 |  |  |  | 12,433,865 |  |  |  | 15,449,955 |
Purchases |  |  | 201,215,421 |  |  |  | 291,751,438 |  |  |  | 326,382,064 |
Operating expenses (Note 8.j.) |  |  | 360,988,524 |  |  |  | 332,588,254 |  |  |  | 321,890,982 |
Inventories at the end of the year |  |  | (3,664,704 | ) |  |  | (16,700,896 | ) |  |  | (12,433,865 | )
Total |  |  | 575,240,137 |  |  |  | 620,072,661 |  |  |  | 651,289,136 |
Expenses by Nature |
8.j) | Expenses by nature – Information required under art. 64 paragraph I, clause B) Commercial Companies Law for the years ended December 31, 2024, 2023 and 2022
|  | 2024 |
|  |  |  |  | Operating expenses |  |  |  |  |  |  |  |  |  |
Accounts |  | Total |  |  | Regulated activities |  |  | Non-regulated activities |  |  | Administrative expenses |  |  | Selling expenses |  |  | Financial expenses |
Salaries, wages and other compensations |  |  | 104,700,571 |  |  |  | 43,704,634 |  |  |  | 36,297,210 |  |  |  | 19,225,121 |  |  |  | 5,473,606 |  |  |  | - |
Social security taxes |  |  | 17,891,233 |  |  |  | 7,297,207 |  |  |  | 6,424,722 |  |  |  | 3,146,337 |  |  |  | 1,022,967 |  |  |  | - |
Compensation to Directors and Supervisory Committee |  |  | 870,724 |  |  |  | - |  |  |  | - |  |  |  | 870,724 |  |  |  | - |  |  |  | - |
Professional services fees |  |  | 21,736,846 |  |  |  | 2,235,743 |  |  |  | 2,453,653 |  |  |  | 14,621,232 |  |  |  | 2,426,218 |  |  |  | - |
Technical operator assistance fees |  |  | 26,405,660 |  |  |  | 10,027,335 |  |  |  | 16,378,325 |  |  |  | - |  |  |  | - |  |  |  | - |
Materials |  |  | 18,419,298 |  |  |  | 6,385,319 |  |  |  | 12,026,592 |  |  |  | - |  |  |  | 7,387 |  |  |  | - |
Third parties services |  |  | 11,300,606 |  |  |  | 4,285,078 |  |  |  | 6,231,082 |  |  |  | 784,446 |  |  |  | - |  |  |  | - |
Telecommunications and post expenses |  |  | 926,278 |  |  |  | 246,251 |  |  |  | 328,570 |  |  |  | 308,457 |  |  |  | 43,000 |  |  |  | - |
Rents |  |  | 3,658,382 |  |  |  | 464,134 |  |  |  | 3,089,368 |  |  |  | 95,646 |  |  |  | 9,234 |  |  |  | - |
Transports and freight |  |  | 4,923,703 |  |  |  | 2,854,337 |  |  |  | 1,978,635 |  |  |  | 90,731 |  |  |  | - |  |  |  | - |
Easements |  |  | 1,198,369 |  |  |  | 1,198,369 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Offices supplies |  |  | 351,057 |  |  |  | 134,685 |  |  |  | 65,222 |  |  |  | 132,580 |  |  |  | 18,570 |  |  |  | - |
Travel expenses |  |  | 2,829,403 |  |  |  | 1,186,035 |  |  |  | 447,228 |  |  |  | 1,091,560 |  |  |  | 104,580 |  |  |  | - |
Insurance |  |  | 3,636,825 |  |  |  | 1,958,089 |  |  |  | 1,664,758 |  |  |  | - |  |  |  | 13,978 |  |  |  | - |
Property, plant and equipment maintenance |  |  | 54,502,994 |  |  |  | 39,301,897 |  |  |  | 13,439,683 |  |  |  | 1,761,264 |  |  |  | 150 |  |  |  | - |
Depreciation of property, plant and equipment |  |  | 129,666,014 |  |  |  | 81,833,041 |  |  |  | 43,825,468 |  |  |  | 4,007,505 |  |  |  | - |  |  |  | - |
Taxes and contributions |  |  | 76,235,531 |  |  |  | 10,013,006 |  |  |  | 344,159 |  |  |  | 113,762 |  |  |  | 65,764,604 | (1) |  |  | - |
Advertising |  |  | 2,199,517 |  |  |  | - |  |  |  | 116 |  |  |  | - |  |  |  | 2,199,401 |  |  |  | - |
Banks expenses |  |  | 1,151,980 |  |  |  | - |  |  |  | - |  |  |  | 1,151,980 |  |  |  | - |  |  |  | - |
Interests expenses |  |  | 55,710,108 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 55,710,108 |
Foreign exchange loss |  |  | 151,769,496 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 151,769,496 |
Other expenses |  |  | 3,050,993 |  |  |  | 983,811 |  |  |  | 1,884,762 |  |  |  | 26,337 |  |  |  | 156,083 |  |  |  | - |
Total 2024 |  |  | 693,135,588 |  |  |  | 214,108,971 |  |  |  | 146,879,553 |  |  |  | 47,427,682 |  |  |  | 77,239,778 |  |  |  | 207,479,604 |
(1) | Includes tax on exports for Ps. 23,126,803 for the year ended December 31, 2024.
|  | 2023 |
|  |  |  |  | Operating expenses |  |  |  |  |  |  |  |  |  |
Accounts |  | Total |  |  | Regulated activities |  |  | Non-regulated activities |  |  | Administrative expenses |  |  | Selling expenses |  |  | Financial expenses |
Salaries, wages and other compensations |  |  | 101,747,855 |  |  |  | 41,314,446 |  |  |  | 34,253,912 |  |  |  | 20,934,042 |  |  |  | 5,245,455 |  |  |  | - |
Social security taxes |  |  | 16,846,649 |  |  |  | 7,071,046 |  |  |  | 6,103,677 |  |  |  | 2,664,412 |  |  |  | 1,007,514 |  |  |  | - |
Compensation to Directors and Supervisory Committee |  |  | 886,376 |  |  |  | - |  |  |  | - |  |  |  | 886,376 |  |  |  | - |  |  |  | - |
Professional services fees |  |  | 16,165,302 |  |  |  | 973,987 |  |  |  | 1,736,401 |  |  |  | 9,867,393 |  |  |  | 3,587,521 |  |  |  | - |
Technical operator assistance fees |  |  | 13,236,442 |  |  |  | 520,020 |  |  |  | 12,716,422 |  |  |  | - |  |  |  | - |  |  |  | - |
Materials |  |  | 16,746,025 |  |  |  | 4,570,168 |  |  |  | 12,175,857 |  |  |  | - |  |  |  | - |  |  |  | - |
Third parties services |  |  | 10,388,995 |  |  |  | 5,088,025 |  |  |  | 4,893,423 |  |  |  | 407,547 |  |  |  | - |  |  |  | - |
Telecommunications and post expenses |  |  | 471,054 |  |  |  | 100,411 |  |  |  | 188,660 |  |  |  | 160,594 |  |  |  | 21,389 |  |  |  | - |
Rents |  |  | 2,865,153 |  |  |  | 342,368 |  |  |  | 2,440,150 |  |  |  | 78,208 |  |  |  | 4,427 |  |  |  | - |
Transports and freight |  |  | 4,895,486 |  |  |  | 3,009,188 |  |  |  | 1,815,559 |  |  |  | 70,717 |  |  |  | 22 |  |  |  | - |
Easements |  |  | 1,745,754 |  |  |  | 1,745,754 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Offices supplies |  |  | 558,629 |  |  |  | 274,003 |  |  |  | 107,231 |  |  |  | 157,167 |  |  |  | 20,228 |  |  |  | - |
Travel expenses |  |  | 2,094,139 |  |  |  | 1,065,478 |  |  |  | 498,646 |  |  |  | 444,018 |  |  |  | 85,997 |  |  |  | - |
Insurance |  |  | 4,619,418 |  |  |  | 2,714,219 |  |  |  | 1,617,705 |  |  |  | 287,494 |  |  |  | - |  |  |  | - |
Property, plant and equipment maintenance |  |  | 44,148,962 |  |  |  | 32,648,194 |  |  |  | 10,546,094 |  |  |  | 954,674 |  |  |  | - |  |  |  | - |
Depreciation of property, plant and equipment |  |  | 132,025,049 |  |  |  | 81,879,189 |  |  |  | 43,351,103 |  |  |  | 6,794,757 |  |  |  | - |  |  |  | - |
Taxes and contributions |  |  | 67,640,284 |  |  |  | 13,054,980 |  |  |  | 372,968 |  |  |  | 438,809 |  |  |  | 53,773,527 | (1) |  |  | - |
Advertising |  |  | 1,926,424 |  |  |  | - |  |  |  | 514 |  |  |  | - |  |  |  | 1,925,910 |  |  |  | - |
Doubtful accounts |  |  | 371,535 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 371,535 |  |  |  | - |
Banks expenses |  |  | 362,829 |  |  |  | - |  |  |  | - |  |  |  | 362,829 |  |  |  | - |  |  |  | - |
Interests expenses |  |  | 53,629,953 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 53,629,953 |
Foreign exchange loss |  |  | 1,043,252,045 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,043,252,045 |
Other expenses |  |  | 3,616,045 |  |  |  | 1,286,802 |  |  |  | 2,111,654 |  |  |  | 13,292 |  |  |  | 204,297 |  |  |  | - |
Total 2023 |  |  | 1,540,240,403 |  |  |  | 197,658,278 |  |  |  | 134,929,976 |  |  |  | 44,522,329 |  |  |  | 66,247,822 |  |  |  | 1,096,881,998 |
(1) | Includes tax on exports for Ps. 17,933,982 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 compensations |  |  | 90,170,902 |  |  |  | 37,867,629 |  |  |  | 30,715,209 |  |  |  | 16,538,629 |  |  |  | 5,049,435 |  |  |  | - |
Social security taxes |  |  | 17,097,872 |  |  |  | 7,012,285 |  |  |  | 6,039,652 |  |  |  | 2,995,454 |  |  |  | 1,050,481 |  |  |  | - |
Compensation to Directors and Supervisory Committee |  |  | 853,749 |  |  |  | - |  |  |  | - |  |  |  | 853,749 |  |  |  | - |  |  |  | - |
Professional services fees |  |  | 11,150,476 |  |  |  | 332,096 |  |  |  | 4,073,075 |  |  |  | 6,092,554 |  |  |  | 652,751 |  |  |  | - |
Technical operator assistance fees |  |  | 20,799,669 |  |  |  | 1,903,579 |  |  |  | 18,896,090 |  |  |  | - |  |  |  | - |  |  |  | - |
Materials |  |  | 10,814,079 |  |  |  | 3,137,530 |  |  |  | 7,668,398 |  |  |  | - |  |  |  | 8,151 |  |  |  | - |
Third parties services |  |  | 10,602,306 |  |  |  | 4,607,680 |  |  |  | 4,670,503 |  |  |  | 1,324,123 |  |  |  | - |  |  |  | - |
Telecommunications and post expenses |  |  | 572,636 |  |  |  | 109,370 |  |  |  | 180,539 |  |  |  | 250,441 |  |  |  | 32,286 |  |  |  | - |
Rents |  |  | 739,033 |  |  |  | 119,208 |  |  |  | 547,747 |  |  |  | 65,460 |  |  |  | 6,618 |  |  |  | - |
Transports and freight |  |  | 4,162,758 |  |  |  | 2,367,578 |  |  |  | 1,711,315 |  |  |  | 81,328 |  |  |  | 2,537 |  |  |  | - |
Easements |  |  | 1,362,741 |  |  |  | 1,062,811 |  |  |  | 299,930 |  |  |  | - |  |  |  | - |  |  |  | - |
Offices supplies |  |  | 318,342 |  |  |  | 125,780 |  |  |  | 65,087 |  |  |  | 122,037 |  |  |  | 5,438 |  |  |  | - |
Travel expenses |  |  | 1,343,232 |  |  |  | 693,987 |  |  |  | 237,963 |  |  |  | 313,495 |  |  |  | 97,787 |  |  |  | - |
Insurance |  |  | 4,663,808 |  |  |  | 2,705,497 |  |  |  | 1,609,012 |  |  |  | 349,299 |  |  |  | - |  |  |  | - |
Property, plant and equipment maintenance |  |  | 43,835,696 |  |  |  | 34,660,631 |  |  |  | 8,641,429 |  |  |  | 533,636 |  |  |  | - |  |  |  | - |
Depreciation of property, plant and equipment |  |  | 132,728,649 |  |  |  | 89,416,777 |  |  |  | 35,176,127 |  |  |  | 8,135,745 |  |  |  | - |  |  |  | - |
Taxes and contributions |  |  | 73,631,657 |  |  |  | 12,114,336 |  |  |  | 412,882 |  |  |  | 200,789 |  |  |  | 60,903,650 | (1) |  |  | - |
Advertising |  |  | 1,282,288 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,282,288 |  |  |  | - |
Banks expenses |  |  | 673,698 |  |  |  | - |  |  |  | - |  |  |  | 673,698 |  |  |  | - |  |  |  | - |
Interests expenses |  |  | 46,102,674 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 46,102,674 |
Foreign exchange loss |  |  | 353,347,594 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 353,347,594 |
Costs of services rendered to third parties |  |  | 331,756 |  |  |  | - |  |  |  | 331,756 |  |  |  | - |  |  |  | - |  |  |  | - |
Other expenses |  |  | 2,972,236 |  |  |  | 843,242 |  |  |  | 1,534,252 |  |  |  | 492,248 |  |  |  | 102,494 |  |  |  | - |
Total 2022 |  |  | 829,557,851 |  |  |  | 199,080,016 |  |  |  | 122,810,966 |  |  |  | 39,022,685 |  |  |  | 69,193,916 |  |  |  | 399,450,268 |
(1) | Includes tax on exports for Ps. 24,815,929 for the year ended December 31, 2022.
Net Financial Results |
8.k) | Net financial results
|  | 2024 |  |  | 2023 |  |  | 2022 |
Financial income |  |  |  |  |  |  |  |  |
Interest income |  |  | 23,244,613 |  |  |  | 52,676,148 |  |  |  | 12,439,671 |
Foreign exchange gain |  |  | 92,950,818 |  |  |  | 588,431,900 |  |  |  | 189,485,882 |
Subtotal |  |  | 116,195,431 |  |  |  | 641,108,048 |  |  |  | 201,925,553 |
Financial expenses |  |  |  |  |  |  |  |  |  |  |  |
Interest expense (1) |  |  | (55,710,108 | ) |  |  | (53,629,953 | ) |  |  | (46,102,674 | )
Foreign exchange loss |  |  | (151,769,496 | ) |  |  | (1,043,252,045 | ) |  |  | (353,347,594 | )
Subtotal |  |  | (207,479,604 | ) |  |  | (1,096,881,998 | ) |  |  | (399,450,268 | )
Other financial results |  |  |  |  |  |  |  |  |  |  |  |
Notes repurchase results |  |  | - |  |  |  | - |  |  |  | (6,985,912 | )
Derivative financial instruments result |  |  | - |  |  |  | - |  |  |  | (865,194 | )
Fair value gains on financial instruments through profit or loss |  |  | 179,618,396 |  |  |  | 426,400,494 |  |  |  | 163,619,184 |
Others |  |  | (17,367,234 | ) |  |  | (6,035,045 | ) |  |  | (5,225,493 | )
Subtotal |  |  | 162,251,162 |  |  |  | 420,365,449 |  |  |  | 150,542,585 |
(Loss) / Gain on net monetary position |  |  | (49,407,255 | ) |  |  | (123,081,449 | ) |  |  | 25,553,954 |
Total |  |  | 21,559,734 |  |  |  | (158,489,950 | ) |  |  | (21,428,176 | )
(1) | It includes Ps. 1,409,123, Ps. 2,077,850 and Ps. 2,594,867 of accrued interest corresponding to leasing liabilities, for the years ended December 31, 2024, 2023 and 2022, respectively.
Other Operating Results, Net |
8.l) | Other operating results, net
|  | 2024 |  |  | 2023 |  |  | 2022 |
Result from disposal of Property, plant and equipment |  |  | (1,849,859 | ) |  |  | - |  |  |  | - |
Reversal / (Charge) for provisions (1) |  |  | 1,162,562 |  |  |  | (1,526,033 | ) |  |  | (2,420,188 | )
Recovery of insurance |  |  | 1,153,314 |  |  |  | 48,063 |  |  |  | 196,658 |
Recovery of expenses |  |  | 1,154,948 |  |  |  | - |  |  |  | - |
Derecognition of tax credits |  |  | (729,560 | ) |  |  | - |  |  |  | - |
Others |  |  | (76,014 | ) |  |  | (174,392 | ) |  |  | 1,704,771 |
Total |  |  | 815,391 |  |  |  | (1,652,362 | ) |  |  | (518,759 | )
(1) | Including legal expenses.
Financial Assets at Amortized Cost |
8.m) | Financial assets at amortized cost
|  | 2024 |  |  | 2023 |
|  | Current |  |  | Non Current |  |  | Current |  |  | Non Current |
Fixed term deposits in foreign currency |  |  | 240,634,495 |  |  |  | - |  |  |  | 220,547,716 |  |  |  | 173,678,840 |
Other time deposits |  |  | 30,975,000 |  |  |  | - |  |  |  | 8,817,393 |  |  |  | 59,744,235 |
Total |  |  | 271,609,495 |  |  |  | - |  |  |  | 229,365,109 |  |  |  | 233,423,075 |
Financial Assets at Fair Value |
8.n) | Financial assets at fair value through profit or loss
|  | 2024 |  |  | 2023 |
|  | Current |  |  | Current |
Corporate bonds with related parties |  |  | 20,471,497 |  |  |  | 21,739,106 |
Corporate bonds |  |  | 197,191,523 |  |  |  | 226,263,421 |
Public debt bonds |  |  | 201,860,331 |  |  |  | 182,456,539 |
Equity instruments |  |  | 45,432,098 |  |  |  | 43,258,091 |
Total |  |  | 464,955,449 |  |  |  | 473,717,157 |
Payroll and Social Security Taxes Payable |
8.o) | Payroll and social security taxes payable
|  | 2024 |  |  | 2023 |
|  | Current |  |  | Current |
Vacation benefit payable |  |  | 8,964,896 |  |  |  | 8,016,798 |
Annual bonus payable |  |  | 7,055,433 |  |  |  | 2,717,233 |
Social security taxes payable |  |  | 3,402,055 |  |  |  | 2,808,103 |
UT |  |  | 25,916 |  |  |  | 14,271 |
Total |  |  | 19,448,300 |  |  |  | 13,556,405 |

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