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v3.25.1

Leases | 12 Months Ended
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Dec. 31, 2024
Leases [Abstract] |
Leases |
| 14. | Leases
Right-of-use assets, net The Group leases a fleet of cars for operating activities and as a work tool, as well as computers, servers, printers, real estate (Jafra distribution center and commercial venues) with different expiration dates, with the latest expiration date in 2034. These leases were recorded as right of use assets as follows:
|  | 2024 |  |  | Restated (*) 2023 |  |  | 2022 |
Cost |  | Ps. | 621,394 |  |  |  | 556,293 |  |  |  | 381,824 |
Accumulated depreciation |  |  | (307,371 | ) |  |  | (194,732 | ) |  |  | (88,259 | )
|  | Ps. | 314,023 |  |  |  | 361,561 |  |  |  | 293,565 |
|  | As of December 31, 2023 |  |  | Additions |  |  | Disposals |  |  | Foreign currency translation |  |  | As of December 31, 2024 |
Vehicles |  | Ps. | 137,408 |  |  |  | 65,109 |  |  |  | (20,809 | ) |  |  | 2,266 |  |  |  | 183,974 |
Buildings |  |  | 225,936 |  |  |  | - |  |  |  | (2,430 | ) |  |  | 10,927 |  |  |  | 234,433 |
Warehouses |  |  | 117,854 |  |  |  | 4,036 |  |  |  | (761 | ) |  |  | 6,240 |  |  |  | 127,369 |
Office furniture and equipment |  |  | 8,395 |  |  |  | 433 |  |  |  | - |  |  |  | - |  |  |  | 8,828 |
Computer equipment |  |  | 66,700 |  |  |  | 2,122 |  |  |  | (2,032 | ) |  |  | - |  |  |  | 66,790 |
Cost |  | Ps. | 556,293 |  |  |  | 71,700 |  |  |  | (26,032 | ) |  |  | 19,433 |  |  |  | 621,394 |
|  | As of December 31, 2023 |  |  | Additions |  |  | Disposals |  |  | Foreign currency translation |  |  | As of December 31, 2024 |
Vehicles |  | Ps. | (54,394 | ) |  |  | (38,996 | ) |  |  | 18,999 |  |  |  | (1,325 | ) |  |  | (75,716 | )
Buildings |  |  | (40,178 | ) |  |  | (33,812 | ) |  |  | (2,344 | ) |  |  | (4,059 | ) |  |  | (80,393 | )
Warehouses |  |  | (59,919 | ) |  |  | (26,560 | ) |  |  | - |  |  |  | (4,065 | ) |  |  | (90,544 | )
Office furniture and equipment |  |  | (2,919 | ) |  |  | (2,650 | ) |  |  | - |  |  |  | - |  |  |  | (5,569 | )
Computer equipment |  |  | (37,322 | ) |  |  | (18,967 | ) |  |  | 1,140 |  |  |  | - |  |  |  | (55,149 | )
Accumulated depreciation |  | Ps. | (194,732 | ) |  |  | (120,985 | ) |  |  | 17,795 |  |  |  | (9,449 | ) |  |  | (307,371 | )
|  | As of December 31, 2022 |  |  | Additions |  |  | Disposals |  |  | Foreign currency translation |  |  | As of December 31, 2023(*) Restated |
Vehicles |  | Ps. | 107,542 |  |  |  | 49,934 |  |  |  | (18,206 | ) |  |  | (1,862 | ) |  |  | 137,408 |
Buildings |  |  | 94,616 |  |  |  | 139,645 |  |  |  | - |  |  |  | (8,325 | ) |  |  | 225,936 |
Warehouses |  |  | 119,903 |  |  |  | 2,718 |  |  |  | - |  |  |  | (4,767 | ) |  |  | 117,854 |
Office furniture and equipment |  |  | 8,151 |  |  |  | 3,172 |  |  |  | (2,928 | ) |  |  | - |  |  |  | 8,395 |
Computer equipment |  |  | 51,612 |  |  |  | 15,088 |  |  |  | - |  |  |  | - |  |  |  | 66,700 |
Cost |  | Ps. | 381,824 |  |  |  | 210,557 |  |  |  | (21,134 | ) |  |  | (14,954 | ) |  |  | 556,293 |
|  | As of December 31, 2022 |  |  | Additions |  |  | Disposals |  |  | Foreign currency translation |  |  | As of December 31, 2023(*) Restated |
Vehicles |  | Ps. | (20,918 | ) |  |  | (41,266 | ) |  |  | 6,275 |  |  |  | 1,515 |  |  |  | (54,394 | )
Buildings |  |  | (12,947 | ) |  |  | (30,306 | ) |  |  | 1,647 |  |  |  | 1,428 |  |  |  | (40,178 | )
Warehouses |  |  | (35,275 | ) |  |  | (26,158 | ) |  |  | - |  |  |  | 1,514 |  |  |  | (59,919 | )
Office furniture and equipment |  |  | (1,346 | ) |  |  | (2,651 | ) |  |  | 1,078 |  |  |  | - |  |  |  | (2,919 | )
Computer equipment |  |  | (17,773 | ) |  |  | (19,549 | ) |  |  | - |  |  |  | - |  |  |  | (37,322 | )
Accumulated depreciation |  | Ps. | (88,259) |  |  |  | (119,930 | ) |  |  | 9,000 |  |  |  | 4,457 |  |  |  | (194,732 | )
| (*) | Details of the restatement are shown in note 2b.
|  | As of January 1, 2022 |  |  | Subsidiaries’ Acquisitions |  |  | Additions |  |  | Disposals |  |  | Foreign currency translation |  |  | As of December 31, 2022 |
Vehicles |  | Ps. | 623 |  |  |  | 59,657 |  |  |  | 48,433 |  |  |  | (1,171 | ) |  |  | - |  |  |  | 107,542 |
Buildings |  |  | - |  |  |  | 7,049 |  |  |  | 88,051 |  |  |  | (484 | ) |  |  | - |  |  |  | 94,616 |
Warehouses |  |  | 17,101 |  |  |  | 53,575 |  |  |  | 49,227 |  |  |  | - |  |  |  | - |  |  |  | 119,903 |
Office furniture and equipment |  |  | - |  |  |  | 2,697 |  |  |  | 5,454 |  |  |  | - |  |  |  | - |  |  |  | 8,151 |
Computer equipment |  |  | 19,968 |  |  |  | 27,803 |  |  |  | 3,856 |  |  |  | (15 | ) |  |  | - |  |  |  | 51,612 |
Cost |  | Ps. | 37,692 |  |  |  | 150,781 |  |  |  | 195,021 |  |  |  | (1,670 | ) |  |  | - |  |  |  | 381,824 |
|  | As of January 1, 2022 |  |  | Additions |  |  | Disposals |  |  | Foreign currency translation |  |  | As of December 31, 2022 |
Vehicles |  | Ps. | (147 | ) |  |  | (21,795 | ) |  |  | 1,024 |  |  |  | - |  |  |  | (20,918 | )
Buildings |  |  | - |  |  |  | (12,947 | ) |  |  | - |  |  |  | - |  |  |  | (12,947 | )
Warehouses |  |  | (17,101 | ) |  |  | (18,658 | ) |  |  | 484 |  |  |  | - |  |  |  | (35,275 | )
Office furniture and equipment |  |  | - |  |  |  | (1,346 | ) |  |  | - |  |  |  | - |  |  |  | (1,346 | )
Computer equipment |  |  | (3,060 | ) |  |  | (14,419 | ) |  |  | 1 |  |  |  | (295 | ) |  |  | (17,773 | )
Accumulated depreciation |  | Ps. | (20,308 | ) |  |  | (69,165 | ) |  |  | 1,509 |  |  |  | (295 | ) |  |  | (88,259 | )
The right-of-use asset depreciation expense for the years of 2024, 2023 and 2022 amounted to Ps.120,985, Ps.119,930 and Ps.69,165, respectively, and is included within administrative expenses in the consolidated statement of profit or loss and other comprehensive income. As of December 31, 2024, 2023 and 2022, the Group has master lease contracts for computers, servers, cars, BWM’s corporate office, Jafra México’s distribution center, office equipment (printers), and premises in different regions. As of December 31, 2024, 2023 and 2022, Betterware leased warehouses, offices, commercial space, and equipment, used in normal operations of the Group’s companies, to which the short-term exemption was applied, considering that the lease term was for less than one year. The rental expense for the years ended December 31, 2024, 2023 and 2022, amounted to Ps.34,111, Ps.15,295 and Ps.31,003, respectively. Lease liabilit The lease liabilities as of December 31, 2024, 2023 and 2022 are described below.
Lease liability |  |  |
Balance as of January 1, 2022 |  | Ps. | 17,880 |
Subsidiaries’ Acquisitions (1) |  |  | 146,187 |
Lease additions (1) |  |  | 193,856 |
Lease disposals (1) |  |  | (195 | )
Rent payments (principal and interest) (2) |  |  | (76,214 | )
Foreign currency translation (1) |  |  | (1,172 | )
Interest expense (1) |  |  | 11,566 |
Balance as of December 31, 2022 |  |  | 291,908 |
Lease additions (1) |  |  | 210,557 |
Lease disposals (1) |  |  | (12,298 | )
Rent payments (principal and interest) (2) |  |  | (123,241 | )
Foreign currency translation (1) |  |  | (12,526 | )
Interest expense (1) |  |  | 34,321 |
Balance as of December 31, 2023(*) Restated |  |  | 388,721 |
Lease additions (1) |  |  | 71,700 |
Lease disposals (1) |  |  | (7,849 | )
Rent payments (principal and interest) (2) |  |  | (155,361 | )
Foreign currency translation (1) |  |  | 13,009 |
Interest expense (1) |  |  | 34,375 |
Balance as of December 31, 2024 |  | Ps. | 344,595 |
| (1) | Changes that do not represent cash flow
| (2) | Changes that represent cash flow
| (*) | Details of the restatement are shown in note 2b.
The maturity analysis of total future minimum lease payments, including non-accrued interest, is as follows:
Year |  | Amount |
2025 |  | Ps | 132,913 |
2026 |  |  | 98,931 |
2027 |  |  | 60,831 |
2028 |  |  | 31,359 |
2029-2034 |  |  | 139,778 |
|  | Ps | 463,812 |

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