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Property, plant and equipment, net
 12 Months Ended
Dec. 31, 2022
Property, Plant and Equipment, Net [Abstract]  
Property, plant and equipment, net
10.Property, plant and equipment, net

 

    2022   2021   2020 
Acquisition cost   Ps.3,190,297    1,231,794    905,840 
Accumulated depreciation    (216,923)   (162,302)   (114,713)
    Ps.2,973,374    1,069,492    791,127 

 

Acquisition cost:   As of
January 1,
2020		   Additions   Disposals   As of
January 3,
2021		 
Land   Ps.47,124    2,132    
-
    49,256 
Molds and machinery    41,269    85,049    (22)   126,296 
Vehicles    1,602    28,740    (17,235)   13,107 
Computers and equipment    66,823    3,273    (2,056)   68,040 
Leasehold improvements    29,882    4,426    
-
    34,308 
Buildings    
-
    326,644    
-
    326,644 
Construction in progress    119,174    169,015    
-
    288,189 
    Ps.305,874    619,279    (19,313)   905,840 

 

Accumulated depreciation:   As of
January 1,
2020		   Depreciation expense   Disposals   As of
January 3,
2021		 
Molds and machinery   Ps.(25,648)   (3,636)   
-
    (29,284)
Vehicles    (1,505)   (633)   
-
    (2,138)
Computers and equipment    (48,003)   (9,837)   1,043    (56,797)
Leasehold improvements    (23,368)   (1,856)   
-
    (25,224)
Buildings    
-
    (1,270)   
-
    (1,270)
    Ps.(98,524)   (17,232)   1,043    (114,713)

 

Acquisition cost:   As of
January 3,
2021		   Subsidiaries’
Acquisitions		   Additions   Disposals   Transfers   As of
December 31,
2021		 
Land   Ps.49,256    
          -
    
-
    
-
    
-
    49,256 
Molds and machinery    126,296    
-
    82,457    (2,334)   63,729    270,148 
Vehicles    13,107    
-
    6,046    (1,439)   
-
    17,714 
Computers and equipment    68,040    13,473    709    (19,764)   18,521    80,979 
Leasehold improvements    34,308    539    119    (831)   3,980    38,115 
Buildings    326,644    
-
    
-
    
-
    351,654    678,298 
Construction in progress    288,189    
-
    246,979    
-
    (437,884)   97,284 
    Ps.905,840    14,012    336,310    (24,368)   
-
    1,231,794 

 

Accumulated depreciation:  

As of
January 3,
2021

   Depreciation
expense		   Disposals  

As of
December 31,
2021

 
Molds and machinery   Ps.(29,284)   (20,236)   759    (48,761)
Vehicles    (2,138)   (3,162)   17    (5,283)
Computers and equipment    (56,797)   (9,374)   11,983    (54,188)
Leasehold improvements    (25,224)   (4,915)   203    (29,936)
Buildings    (1,270)   (22,864)   
-
    (24,134)
    Ps.(114,713)   (60,551)   12,962    (162,302)

 

Acquisition cost:   As of
December 31,
2021		   Subsidiaries’
Acquisitions		   Additions   Disposals   Transfers   Foreign currency translation   As of
December 31,
2022		 
Land   Ps.49,256    1,253,237    
-
    
-
    
-
    
-
    1,302,493 
Molds and machinery    270,148    237,818    1,081    (18,319)   67,299    
-
    558,027 
Vehicles    17,714    
-
    6,183    (2,124)   
-
    
-
    21,773 
Computers and equipment    80,979    101,512    9,605    (99,640)   32,544    (2,498)   122,502 
Leasehold improvements    38,115    1,430    479    
-
    3,214    
-
    43,238 
Buildings    678,298    321,994    
-
    
-
    31,740    
-
    1,032,032 
Construction in progress    97,284    41,790    107,260    (1,302)   (134,797)   (3)   110,232 
    Ps.1,231,794    1,957,781    124,608    (121,385)   
-
    (2,501)   3,190,297 

 

Accumulated depreciation:   As of
December 31,
2021		   Depreciation
expense		   Disposals   Foreign currency translation   As of
December 31,
2022		 
Molds and machinery   Ps.(48,761)   (60,965)   6,459    
-
    (103,267)
Vehicles    (5,283)   (3,992)   180    
-
    (9,095)
Computers and equipment    (54,188)   (40,738)   84,523    2,406    (7,997)
Leasehold improvements    (29,936)   (1,134)   4    
-
    (31,066)
Buildings    (24,134)   (41,364)   
-
    
-
    (65,498)
    Ps.(162,302)   (148,193)   91,166    2,406    (216,923)

 

Depreciation expense is included in administrative expenses line in the consolidated statement of profit or loss and other comprehensive income. No impairment losses have been determined.

 

The Group built a distribution center, which was completed in the first quarter of 2021. As of December 31, 2022, 2021 and January 3, 2021, the total payments related to this construction amounted to Ps.37,500 Ps.397,000 and Ps.508,958, respectively. The total investment amounted to Ps.1,108,458.

 

For the period of 2020, the Group capitalized borrowing costs in the amount of Ps.33,460, directly related to the distribution center that was under construction. In 2022 and 2021 the Group didn’t capitalized borrowing costs related to the distribution center that was under construction.