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Financial Instruments - Schedule of Financial Instruments (Details) - MXN ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | --- | ---
Financial assets - |  |  |  |
Trade account receivables, net | $ 121,082 |  | [1] |
Accounts receivable from related parties | 1,133,093 | 1,072,455 | [1] | 971,063
Financial liabilities - |  |  |  |
Accounts payable to related parties | 2,156,715 | 1,790,026 | [1] | 1,371,778
Lease liability | 110,252 | 122,997 | [1] | 85,399
Long term debt and borrowings | 4,824,943 | 5,131,422 |  | 6,148,675
Total | 848,192 | 957,576 |  | 668,015
Level 2 [Member] | Derivative financial instruments [member] |  |  |  |
Financial assets - |  |  |  |
Derivative financial instruments |  | 2 |  | 2
Amortized Cost [Member] |  |  |  |
Financial assets - |  |  |  |
Trade account receivables, net | 1,133,093 |  |  |
Accounts receivable from related parties | 250 |  |  |
Total | 1,133,343 | 1,072,559 |  | 971,124
Financial liabilities - |  |  |  |
Accounts payable to suppliers | 2,156,715 |  |  |
Accounts payable to related parties | 1,237 |  |  |
Lease liability |  | 388,721 |  |
Long term debt and borrowings | 4,824,943 |  |  |
Total | 7,327,490 | 7,310,169 |  | 7,909,220
Amortized Cost [Member] | Lease liability [member] |  |  |  |
Financial liabilities - |  |  |  |
Lease liability | 344,595 |  |  | 291,908
Amortized Cost [Member] | Accounts payable to suppliers [Member] |  |  |  |
Financial liabilities - |  |  |  |
Accounts payable to suppliers |  | 1,790,026 |  | 1,371,778
Amortized Cost [Member] | Long-term borrowings [member] |  |  |  |
Financial liabilities - |  |  |  |
Long term debt and borrowings |  | 5,131,422 |  | 6,148,675
Amortized Cost [Member] | Derivative financial instruments [member] |  |  |  |
Financial assets - |  |  |  |
Derivative financial instruments |  |  |  |
Amortized Cost [Member] | Accounts payable to related parties [member] |  |  |  |
Financial liabilities - |  |  |  |
Accounts payable to related parties |  |  |  | 96,859
Fair value through profit or loss [Member] |  |  |  |
Financial assets - |  |  |  |
Trade account receivables, net |  |  |  |
Accounts receivable from related parties |  |  |  |
Total | 108,846 |  |  |
Financial liabilities - |  |  |  |
Accounts payable to suppliers |  |  |  |
Accounts payable to related parties |  |  |  |
Lease liability |  |  |  |
Long term debt and borrowings |  |  |  |
Total |  | 47,920 |  | 15,329
Fair value through profit or loss [Member] | Lease liability [member] |  |  |  |
Financial liabilities - |  |  |  |
Lease liability |  |  |  |
Fair value through profit or loss [Member] | Accounts payable to suppliers [Member] |  |  |  |
Financial liabilities - |  |  |  |
Accounts payable to suppliers |  |  |  |
Fair value through profit or loss [Member] | Long-term borrowings [member] |  |  |  |
Financial liabilities - |  |  |  |
Long term debt and borrowings |  |  |  |
Fair value through profit or loss [Member] | Derivative financial instruments [member] |  |  |  |
Financial assets - |  |  |  |
Derivative financial instruments |  | 47,920 |  | 15,329
Derivative financial instruments [member] | Level 2 [Member] |  |  |  |
Financial assets - |  |  |  |
Derivative financial instruments | 2 |  |  |
Derivative financial instruments [member] | Amortized Cost [Member] |  |  |  |
Financial assets - |  |  |  |
Derivative financial instruments |  |  |  |
Derivative financial instruments [member] | Fair value through profit or loss [Member] |  |  |  |
Financial assets - |  |  |  |
Derivative financial instruments | $ 108,846 |  |  |
Trade account receivables [member] | Amortized Cost [Member] |  |  |  |
Financial assets - |  |  |  |
Trade account receivables, net |  | 1,072,455 |  | 971,063
Trade account receivables [member] | Fair value through profit or loss [Member] |  |  |  |
Financial assets - |  |  |  |
Trade account receivables, net |  |  |  |
Trade account receivables from related parties [Member] | Amortized Cost [Member] |  |  |  |
Financial assets - |  |  |  |
Accounts receivable from related parties |  | 104 |  | 61
Trade account receivables from related parties [Member] | Fair value through profit or loss [Member] |  |  |  |
Financial assets - |  |  |  |
Accounts receivable from related parties |  |  |  |
[1] | Details of the restatement are shown in note 2b.

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- Definition The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Classes of financial instruments [domain]; Financial assets; Derivatives [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_25&doctype=Standard -URIDate 2024-03-27 + Details
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