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Retirement Benefits – Defined Benefit Obligations (Tables)
12 Months Ended
Dec. 31, 2022
Employee benefits [Abstract]  
Schedule of net defined benefit liability and its components
   2022   2021   2020 
Balance at January 1  Ps.2,093    1,678    1,630 
                
Additions for subsidiaries’ acquisition   149,243    
-
    
-
 
                
Included in profit or loss:               
Current service cost   13,322    614    425 
Interest cost   9,461    101    114 
Net cost of the period   22,783    715    539 
                
Included in other comprehensive income:               
Actuarial (gain) loss   (15,585)   (83)   1,199 
Income tax effect   
-
    
-
    (360)
                
Other:               
Benefits paid   (4,627)   (217)   (1,330)
Balance as of December 31  Ps.153,907    2,093    1,678 

 

Schedule of principal actuarial assumptions
   2022   2021   2020 
   Betterware   JAFRA   Betterware   Betterware 
Financial:                
Future salary growth   6.5%   5.5%   5.0%   4.0%
Discount rate   9.2%   9.5%   7.6%   6.1%
                     
Demographic:                    
Number of employees   901    1,276    1,272    1,294 
Age average   34 años    38 años    32 years    31 years 
Longevity average   3 años    7 años    2 years    2 years 

 

Schedule of sensitivity analysis
   Effects as of
December 31, 2022
   Effects as of
December 31,
2021
   Effects as of
January 3,
2021
 
   Betterware   JAFRA   Betterware   Betterware 
Increase / decrease in the discount rate                
+ 0.50%  Ps.361    146    156    126 
- 0.50%   (174)   (151)   (174)   (141)