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v3.21.1

Consolidated Statements of Cash Flows $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2020 USD ($) | Dec. 31, 2020 MXN ($) | Dec. 31, 2019 MXN ($) | Dec. 31, 2018 MXN ($)
Operating activities |  |  |  |
(Loss) income before income tax | $ (285,732,000) | $ (5,699,975) | $ 3,733,894 | $ (1,292,702)
Non-cash adjustment to reconcile (loss) income before income tax to net cash flows from operating activities: |  |  |  |
Depreciation and amortization (including right-of-use-assets) (Notes 12,13 and 14) | 298,136,000 | 5,947,421 | 5,378,485 | 4,544,332
Allowance for credit losses | 685,000 | 13,664 | 40,393 | 10,621
Finance income (Note 21) | (5,089,000) | (101,511) | (207,799) | (152,603)
Finance cost (Note 21 ) | 128,406,000 | 2,561,526 | 2,265,242 | 1,876,312
Net foreign exchange differences | (28,753,000) | (573,591) | (1,722,985) | 171,874
Financial instruments (Notes 3 and 4) | 65,496,000 | 1,306,557 | 67,629 | (455,009)
Amortized Cost (CEBUR) | 347,000 | 6,930 | 3,306 |
Net gain on disposal of rotable spare parts, furniture and equipment and gain on sale of aircraft (Note 20) | (35,487,000) | (707,918) | (275,805) | (606,812)
Employee benefits (Note 16) | 555,000 | 11,079 | 10,086 | 6,401
Aircraft and engine lease extension benefit and other benefits from service agreements | (533,000) | (10,633) | (10,634) | (12,693)
Management incentive and long-term incentive plans | 2,445,000 | 48,772 | 32,257 | 12,919
Cash flows from operating activities before changes in working capital | 140,476,000 | 2,802,321 | 9,314,069 | 4,102,640
Changes in operating assets and liabilities: |  |  |  |
Related parties | 864,000 | 17,252 | 25,603 | (31,422)
Other accounts receivable | 39,754,000 | 793,045 | (367,603) | 1,711
Recoverable and prepaid taxes | (1,103,000) | (22,010) | (425,410) | 19,168
Inventories | 1,150,000 | 22,949 | (4,637) | (2,421)
Prepaid expenses | 3,670,000 | 73,220 | (369,860) | (6,001)
Other assets | 2,843,000 | 56,717 | (10,789) | (11,228)
Guarantee deposits | (70,036,000) | (1,397,131) | (1,168,537) | 232,019
Suppliers | 44,726,000 | 892,232 | 518,189 | 14,022
Accrued liabilities | (28,131,000) | (561,229) | 352,475 | 540,471
Other taxes and fees payable | 8,260,000 | 164,777 | 119,700 | 558,174
Unearned transportation revenue | 108,829,000 | 2,170,991 | 1,241,410 | 145,207
Financial instruments | (63,759,000) | (1,271,904) | (18,943) | 807,644
Other liabilities | 38,661,000 | 771,229 | 191,099 | (38,875)
Cash flows from operating activities before interest received and income tax paid | 226,204,000 | 4,512,459 | 9,396,766 | 6,331,109
Interest received | 5,089,000 | 101,511 | 207,799 | 152,602
Income tax paid | (12,759,000) | (254,525) | (94,922) | (207,004)
Net cash flows provided by operating activities | 218,534,000 | 4,359,445 | 9,509,643 | 6,276,707
Investing activities |  |  |  |
Acquisitions of rotable spare parts, furniture and equipment (Note 12) | (169,263,000) | (3,376,576) | (3,483,368) | (2,743,155)
Acquisitions of intangible assets (Note 13) | (6,252,000) | (124,724) | (77,325) | (71,007)
Pre-delivery payments reimbursements (Note 12) | 85,737,000 | 1,710,338 | 704,852 | 668,365
Proceeds from disposals of rotable spare parts, furniture and equipment | 86,382,000 | 1,723,205 | 976,500 | 756,402
Net cash flows used in investing activities | (3,396,000) | (67,757) | (1,879,341) | (1,389,395)
Financing activities |  |  |  |
Net proceeds from public offering (Note 18) | 164,062,000 | 3,272,832 |  |
Proceeds from exercised stock options (Note 17) |  |  | 14,773 | 10,648
Treasury shares purchase | (4,740,000) | (94,564) | (75,375) | (57,320)
Interest paid | (14,007,000) | (279,423) | (217,018) | (175,170)
Other finance interest paid | (612,000) | (12,214) | (60,824) | (28,567)
Payments of principal portion of lease liabilities (Note 14) | (306,314,000) | (6,110,569) | (6,499,802) | (5,710,907)
Payments of financial debt | (107,285,000) | (2,140,194) | (1,181,726) | (1,193,589)
Proceeds from financial debt | 116,464,000 | 2,323,292 | 2,781,132 | 1,208,846
Net cash flows used in financing activities | (152,432,000) | (3,040,840) | (5,238,840) | (5,946,059)
Increase (decrease) in cash and cash equivalents | 62,706,000 | 1,250,848 | 2,391,462 | (1,058,747)
Net foreign exchange differences on cash balance | 43,737,000 | 872,565 | (274,432) | (29,190)
Cash and cash equivalents at beginning of year | 400,025,000 | 7,979,972 | 5,862,942 | 6,950,879
Cash and cash equivalents at end of year | $ 506,468,000 | $ 10,103,385 | $ 7,979,972 | $ 5,862,942

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- Definition The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 35 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_35&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 14 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_14_f&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The increase (decrease) in cash and cash equivalents before 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] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 45 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_45&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 17 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_17_e&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The cash outflow to acquire or redeem entity's shares. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 17 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_17_b&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The cash inflow from borrowings obtained. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 17 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_17_c&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The cash inflow from the exercise of options. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 17 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_17&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 17 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_17&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 16 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_16_b&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The profit (loss) before tax expense or income. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 28 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_28_b&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_23&doctype=Standard -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_103&doctype=Standard -URIDate 2020-01-01 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_102&doctype=Standard -URIDate 2020-01-01 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2020-01-01 -Paragraph 33 -Subparagraph b -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2020-en-r&anchor=para_33_b_i&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 16 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_16_a&doctype=Standard -URIDate 2020-01-01 + Details
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