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Retirement Benefits – Defined Benefit Obligations (Tables) | 12 Months Ended
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Dec. 31, 2024
Retirement Benefits – Defined Benefit Obligations [Abstract] |
Schedule of Defined Benefit Liability and its Components | The following table shows a reconciliation from the opening balances to the closing balances for the defined benefit liability and its components:
|  | Defined benefits |  |  | Post-employment benefits |
|  | Seniority premium and termination indemnity at retirement (Betterware-Jafra) |  |  | Pension plan (Jafra) |
|  | 2024 |  |  | 2023 |  |  | 2022 |  |  | 2024 |  |  | 2023 |  |  | 2022 |
Balance at January 1 |  | Ps. | 44,459 |  |  |  | 30,148 |  |  |  | 2,093 |  |  |  | 82,691 |  |  |  | 123,759 |  |  |  | - |
Additions for subsidiaries’ acquisition |  |  | - |  |  |  | - |  |  |  | 23,637 |  |  |  | - |  |  |  | - |  |  |  | 125,606 |
Included in profit or loss: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Past service cost |  |  | - |  |  |  | (1,010 | ) |  |  | - |  |  |  | - |  |  |  | (29,615 | ) |  |  | - |
Current service cost |  |  | 4,996 |  |  |  | 4,246 |  |  |  | 2,924 |  |  |  | 4,345 |  |  |  | 5,605 |  |  |  | 4,553 |
Interest cost |  |  | 3,988 |  |  |  | 3,426 |  |  |  | 2,095 |  |  |  | 7,408 |  |  |  | 10,487 |  |  |  | 7,367 |
Net (gain) cost of the period |  |  | 8,984 |  |  |  | 6,662 |  |  |  | 5,019 |  |  |  | 11,753 |  |  |  | (13,523 | ) |  |  | 11,920 |
Included in other comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Remeasurement of defined benefit obligation |  |  | 5,663 |  |  |  | 11,730 |  |  |  | (1,818 | ) |  |  | (15,888 | ) |  |  | 10,630 |  |  |  | (13,767 | )
Others: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefits paid |  |  | (5,482 | ) |  |  | (3,123 | ) |  |  | (1,223 | ) |  |  | (3,868 | ) |  |  | (38,175 | ) |  |  | - |
Others |  |  | - |  |  |  | (958 | ) |  |  | 2,440 |  |  |  | - |  |  |  | - |  |  |  | - |
Balance as of December 31 |  | Ps. | 53,624 |  |  |  | 44,459 |  |  |  | 30,148 |  |  |  | 74,688 |  |  |  | 82,691 |  |  |  | 123,759 |
Schedule of Principal Actuarial Assumptions | The following were the principal actuarial assumptions at the reporting date (expressed as weighted averages):
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | BWM |  |  | JAFRA |  |  | BWM |  |  | JAFRA |  |  | BWM |  |  | JAFRA |
Financial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Future salary growth |  |  | 7.0 | % |  |  | 5.5 | % |  |  | 7.0 | % |  |  | 5.5 | % |  |  | 6.5 | % |  |  | 5.5 | %
Discount rate |  |  | 9.7 | % |  |  | 11.0 | % |  |  | 9.7 | % |  |  | 9.3 | % |  |  | 9.2 | % |  |  | 9.5 | %
Demographic: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of employees |  |  | 934 |  |  |  | 1,400 |  |  |  | 938 |  |  |  | 1,356 |  |  |  | 901 |  |  |  | 1,276 |
Average age |  |  | 35 años |  |  |  | 38 años |  |  |  | 35 years |  |  |  | 38 years |  |  |  | 34 years |  |  |  | 38 years |
Average longevity |  |  | 4 años |  |  |  | 7 años |  |  |  | 3 years |  |  |  | 7 years |  |  |  | 3 years |  |  |  | 7 years |
Schedule of Sensitivity Analysis | Reasonably possible changes at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation considering a change of ±0.50% in the discount rate.
|  | Effects as of December 31: |
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | BWM |  |  | JAFRA |  |  | BWM |  |  | JAFRA |  |  | BWM |  |  | JAFRA |
Increase / decrease in the discount rate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
+0.50% |  | Ps. | 1,206 |  |  |  | 28 |  |  |  | 500 |  |  |  | 94 |  |  |  | 361 |  |  |  | 146 |
-0.50% |  |  | (717 | ) |  |  | (30 | ) |  |  | (500 | ) |  |  | (98 | ) |  |  | (174 | ) |  |  | (151 | )

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