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Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2022
Disclosure Of Income Tax Text Block Abstract  
Schedule of income tax recognized in profit or loss
   2022   2021   2020 
Current tax  Ps.533,522    791,856    576,834 
Deferred tax (benefit) expense   (16,602)   22,700    (51,173)
   Ps.516,920    814,556    525,661 

 
Schedule of reconciliation of income tax expense recognized from statutory to effective ISR rate
   2022   2021   2020 
Profit before income tax  Ps.1,386,884    2,542,495    824,105 
Tax rate   30%   30%   30%
Income tax expense calculated at 30% statutory tax rate   416,065    768,749    247,232 
                
Inflation effects, net   3,536    25,039    8,333 
Non-deductible expenses (1)   148,569    5,790    5,493 
Loss on valuation of warrants   -    -    255,456 
Share-based payments   1,780    1,744    8,275 
Other items, net   (53,030)   13,234    872 
    516,920    814,556    525,661 
    Ps. 

37

%   

32

%   

64

%

 

(1)Includes (i) certain payroll expenses which are partially deductible as grocery vouchers, help for transportation, life and major medical expenses insurance, among others; and (ii) certain cost of sales expenses as samples and obsolescence items.

 
Schedule of deferred tax asset (liabilities) reconciliation of changes in deferred taxes balances
Temporary differences  As of
January 1,
2020		   Recognized in profit or loss   Recognized in other comprehensive income   As of
January 3,
2021		 
Deferred tax assets:                    
Expected credit loss  Ps.5,217    3,102    
-
    8,319 
Accruals and provisions   25,937    43,232    360    69,529 
Derivative financial instruments   
-
    35,886    
-
    35,886 
Property, plant and equipment   4,579    (4,579)   
-
    
-
 
                     
Deferred tax liabilities:                    
Intangible assets   (85,820)   1,920    
-
    (83,900)
Inventories   (9,353)   (24,881)   -    (34,234)
Derivative financial instruments   (89)   89    
-
    
-
 
Property, plant and equipment   
-
    (10,888)   
-
    (10,888)
Other assets and prepaid expenses   (13,891)   6,932    
-
    (6,959)
Net deferred tax liability  Ps.(73,420)   50,813    360    (22,247)

  

Temporary differences  As of
January 3,
2021		   Accounting
effects from
changing
reporting
period		   Recognized
in profit or
loss		   Recognized in
other
comprehensive
income		   As of
December
31, 2021		 
Deferred tax assets:                    
Expected credit loss  Ps.8,319    11,309    12,799            -    32,427 
Accruals and provisions   69,529    -    (31,422)   -    38,107 
Derivative financial instruments   35,886    -    (35,886)   
-
    - 
Property, plant and equipment   
-
    -    5,538    -    5,538 
                          
Deferred tax liabilities:                         
Intangible assets   (83,900)   
-
    1,920    -    (81,980)
Inventories   (34,234)   (5,337)   30,483    -    (9,088)
Derivative financial instruments   
-
    -    (7,380)   -    (7,380)
Property, plant and equipment   (10,888)   -    10,888    
-
    - 
Other assets and prepaid expenses   (6,959)   -    (9,640)   -    (16,599)
Net deferred tax liability  Ps.(22,247)   5,972    (22,700)   -    (38,975)

 

Temporary differences  As of
December31,
2021		   Liability
assumed for
subsidiaries’
acquisition		   Recognized
in profit or
loss		   Recognized in
other
comprehensive
income		   As of
December31,
2022		 
Deferred tax assets:                    
Expected credit loss  Ps.32,427              -    (3,085)         -    29,342 
Accruals and provisions   38,107    256,433    99,556    -    394,096 
Prepaid expenses   -    4,752    351    -    5,103 
Property, plant and equipment   5,538    -    (5,538)   
-
    - 
                          
Deferred tax liabilities:                         
Intangible assets   (81,980)   (418,327)   1,920    -    (498,387)
Inventories   (9,088)   -    (18,656)   -    (27,744)
Derivative financial instruments   (7,380)   4,936    (1,471)   -    (3,915)
Property, plant and equipment   -    (350,521)   (38,200)   -    (388,721)
Other assets and prepaid expenses   (16,599)   10,700    (18,275)   -    (24,174)
Net deferred tax liability  Ps.(38,975)   (492,027)   16,602    -    (514,400)

 
Schedule of unrecognized deferred tax assets
Originated loss’ year  Life year   Jafra Cosmetics
International, S.A.
de C.V.		   Jafrafin, S.A.
de C.V.		 
2019  2029   Ps.27,861    
-
 
2020  2030    3,376    
-
 
2021  2031    
-
    2,659 
       Ps.31,237    2,659