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Intangible Assets, Net | 12 Months Ended
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Dec. 31, 2024
Intangible Assets, Net [Abstract] |
Intangible assets, net |
13. | Intangible assets, net
|  | 2024 |  |  | 2023 |  |  | 2022 |
Acquisition cost |  | Ps. | 1,891,360 |  |  |  | 1,883,780 |  |  |  | 1,878,269 |
Accumulated depreciation |  |  | (321,137 | ) |  |  | (233,827 | ) |  |  | (134,387 | )
|  | Ps. | 1,570,223 |  |  |  | 1,649,953 |  |  |  | 1,743,882 |
Acquisition cost: |  | As of December 31, 2023 |  |  | Additions |  |  | Disposals |  |  | Foreign currency translation |  |  | As of December 31, 2024 |
Brand |  | Ps. | 1,102,106 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,102,106 |
Customer relationships |  |  | 617,808 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 617,808 |
Software |  |  | 158,242 |  |  |  | 7,478 |  |  |  | - |  |  |  | - |  |  |  | 165,720 |
Brands and logo rights |  |  | 5,624 |  |  |  | 102 |  |  |  | - |  |  |  | - |  |  |  | 5,726 |
|  | Ps. | 1,883,780 |  |  |  | 7,580 |  |  |  | - |  |  |  | - |  |  |  | 1,891,360 |
Accumulated amortization: |  | As of December 31, 2023 |  |  | Amortization expense |  |  | Disposals |  |  | Foreign currency translation |  |  | As of December 31, 2024 |
Customer relationships |  | Ps. | (142,146 | ) |  |  | (52,451 | ) |  |  | - |  |  |  | 3,743 |  |  |  | (190,854 | )
Software |  |  | (86,522 | ) |  |  | (38,517 | ) |  |  | - |  |  |  | - |  |  |  | (125,039 | )
Brands and logo rights |  |  | (5,159 | ) |  |  | (85 | ) |  |  | - |  |  |  | - |  |  |  | (5,244 | )
|  | Ps. | (233,827 | ) |  |  | (91,053 | ) |  |  | - |  |  |  | 3,743 |  |  |  | (321,137 | )
Acquisition cost: |  | As of December 31, 2022 |  |  | Additions |  |  | Disposals |  |  | Foreign currency translation |  |  | As of December 31, 2023 |
Brand |  | Ps. | 1,102,106 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,102,106 |
Customer relationships |  |  | 617,808 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 617,808 |
Software |  |  | 152,783 |  |  |  | 5,459 |  |  |  | - |  |  |  | - |  |  |  | 158,242 |
Brands and logo rights |  |  | 5,572 |  |  |  | 52 |  |  |  | - |  |  |  | - |  |  |  | 5,624 |
|  | Ps. | 1,878,269 |  |  |  | 5,511 |  |  |  | - |  |  |  | - |  |  |  | 1,883,780 |
Accumulated amortization: |  | As of December 31, 2022 |  |  | Amortization expense |  |  | Disposals |  |  | Foreign currency translation |  |  | As of December 31, 2023 |
Customer relationships |  | Ps. | (84,145 | ) |  |  | (52,551 | ) |  |  | - |  |  |  | (5,450 | ) |  |  | (142,146 | )
Software |  |  | (45,159 | ) |  |  | (41,363 | ) |  |  | - |  |  |  | - |  |  |  | (86,522 | )
Brands and logo rights |  |  | (5,083 | ) |  |  | (76 | ) |  |  | - |  |  |  | - |  |  |  | (5,159 | )
|  | Ps. | (134,387 | ) |  |  | (93,990 | ) |  |  | - |  |  |  | (5,450 | ) |  |  | (233,827 | )
Acquisition cost: |  | As of January 1, 2022 |  |  | Subsidiaries’ Acquisitions |  |  | Additions |  |  | Disposals |  |  | Foreign currency translation |  |  | As of December 31, 2022 |
Brand |  | Ps. | 253,000 |  |  |  | 840,616 |  |  |  | 9,493 |  |  |  | - |  |  |  | (1,003 | ) |  |  | 1,102,106 |
Customer relationships |  |  | 64,000 |  |  |  | 553,808 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 617,808 |
Software |  |  | 111,340 |  |  |  | - |  |  |  | 41,443 |  |  |  | - |  |  |  | - |  |  |  | 152,783 |
Brands and logo rights |  |  | 5,463 |  |  |  | - |  |  |  | 109 |  |  |  | - |  |  |  | - |  |  |  | 5,572 |
|  | Ps. | 433,803 |  |  |  | 1,394,424 |  |  |  | 51,045 |  |  |  | - |  |  |  | (1,003 | ) |  |  | 1,878,269 |
Accumulated amortization: |  | As of January 1, 2022 |  |  | Amortization expense |  |  | Disposals |  |  | Foreign currency translation |  |  | As of December 31, 2022 |
Customer relationships |  | Ps. | (43,733) |  |  |  | (40,412 | ) |  |  | - |  |  |  | - |  |  |  | (84,145 | )
Software |  |  | (15,473 | ) |  |  | (29,686 | ) |  |  | - |  |  |  | - |  |  |  | (45,159 | )
Brands and logo rights |  |  | (4,837 | ) |  |  | (246 | ) |  |  | - |  |  |  | - |  |  |  | (5,083 | )
|  | Ps. | (64,043 | ) |  |  | (70,344 | ) |  |  | - |  |  |  | - |  |  |  | (134,387 | )
Brands:
| ● | The “Betterware” brand is an intangible asset with an indefinite useful life and a carrying amount of Ps.253,000, which is presented in the consolidated statements of financial position. This brand was transmitted to the Group through a merger carried out on July 28, 2017, with Strevo Holding, S.A. de C.V. (a related party under common control). Strevo obtained such brand when acquiring the majority of the Betterware’s shares in March 2015.
| ● | The “Jafra” brands are intangible assets with an indefinite useful life and a carrying amount of Ps.849,106, which is presented in the consolidated statements of financial position. Since the business combination with the Group on the date of on April 7, 2022, the Jafra brands were valued at their fair value.
Brands are not amortized. The Company annually tests the recoverable amount of its goodwill and indefinite-lived intangible assets that amount to Ps.1,599,718 and Ps.1,102,106, respectively, of which Ps.1,250,132 and Ps.849,106, respectively, and which are related to the group of cash generating units of Jafra Mexico. Customer relationships:
| ● | The intangible for the relationship with customers of Betterware was transferred to the Group through a merger with Strevo carried out on July 28, 2017, this intangible asset has a useful life of ten years and is amortized using the straight-line method.
| ● | The intangible for the relationship with customers of Jafra arose from the valuation of assets acquired and liabilities assumed by business combination dated April 7, 2022, this intangible asset has a useful life of twelve years and are amortized using the straight-line method. The calculation comprised the revenues attributable to Jafra Mexico and the total number of consultants as of the valuation date. In addition, future revenues, growth rate and desertion were projected.
The customers relationships balance of the Group is described below:
|  | As of December 31: |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Betterware |  | Ps. | 1,067 |  |  |  | 7,467 |  |  |  | 13,867 |
Jafra Mexico |  |  | 425,887 |  |  |  | 468,195 |  |  |  | 519,796 |
Total of customers relationships |  | Ps. | 426,954 |  |  |  | 475,662 |  |  |  | 533,663 |
Brands and logo rights
| ● | Betterware has incurred expenses related to the registration of trademarks and logos rights with intellectual property authorities, which have a defined life, are amortized linearly over their estimated useful life, which ranges from 10 to 30 years. As of December 31, 2024, 2023 and 2022, intangible assets for brands and logo rights are presented in the consolidated statement of financial position for a total of Ps.482, Ps.465, and Ps.489, respectively.
At each reporting date, the Group reviews the carrying amounts of its intangible assets with a definitive life to determine whether there is any indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated. As of December 31, 2024, 2023 and 2022, the Group has been not identified indications of impairment. In relation to impairment of intangible assets with indefinite useful life (brand), the Group estimates the recoverable amount of the intangible asset which is based on fair value less costs of disposal, estimated using discounted cash flows. The fair value measurement was categorized as a Level 3 fair value based on the inputs in the valuation technique used (see note 12).

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