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Inventories and cost of sales
12 Months Ended
Dec. 31, 2022
Inventories and cost of sales [Abstract]  
Inventories and cost of sales
7.Inventories and cost of sales

 

   2022   2021   2020 
Finished goods  Ps.1,568,459    787,135    915,645 
Packing material   262,480    35,718    26,029 
Raw materials   109,681    
-
    
-
 
    1,940,620    822,853    941,674 
Merchandise in transit   182,050    463,302    342,998 
   Ps.2,122,670    1,286,155    1,284,672 

 

The cost of sales recognized in the consolidated statements of profit or loss and other comprehensive income within cost of sales of the year was Ps.3,579,093, Ps.4,498,008, and Ps.3,280,348 for the periods of 2022, 2021 and 2020, respectively.

 

The cost of inventories recognized as an expense includes Ps.72,988, Ps.43,645 and Ps.24,438, for the periods 2022, 2021 and 2020, respectively, in respect of write-downs of inventory to net realizable value. Such write-downs have been recognized to account for obsolete inventories.