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Material Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2024
Material Accounting Policies [Abstract] |
Schedule of Consolidated Statement of Financial Position | Consolidated Statement of Financial Position as of December 31, 2023:
|  | Restated |  |  | Previously Presented |  |  | Difference |  |  | Reference
Assets |  |  |  |  |  |  |  |  |  |  |
Current assets: |  |  |  |  |  |  |  |  |  |  |
Prepaid expenses |  | $ | 77,468 |  |  |  | 79,115 |  |  |  | (1,647 | ) |  | a
Total current assets |  |  | 3,990,440 |  |  |  | 3,992,087 |  |  |  | (1,647 | ) |  |
Right-of-use assets, net |  |  | 361,561 |  |  |  | 358,704 |  |  |  | 2,857 |  |  | a
Deferred income tax |  |  | 527,929 |  |  |  | 523,568 |  |  |  | 4,361 |  |  | a
Total non-current assets |  |  | 7,103,271 |  |  |  | 7,096,053 |  |  |  | 7,218 |  |  |
Total assets |  | $ | 11,093,711 |  |  |  | 11,088,140 |  |  |  | 5,571 |  |  | a
Liabilities and stockholders’ equity |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Lease liability |  | $ | 122,997 |  |  |  | 117,094 |  |  |  | 5,903 |  |  | a
Total current liabilities |  |  | 3,832,138 |  |  |  | 3,826,235 |  |  |  | 5,903 |  |  |
Non-current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Lease liability |  | $ | 265,724 |  |  |  | 255,882 |  |  |  | 9,842 |  |  | a
Total Non-current liabilities |  |  | 5,798,734 |  |  |  | 5,788,892 |  |  |  | 9,842 |  |  |
Total liabilities |  | $ | 9,630,872 |  |  |  | 9,615,127 |  |  |  | 15,745 |  |  | a
Stockholder’s equity |  |  |  |  |  |  |  |  |  |  |  |  |  |
Retained earnings |  | $ | 1,178,724 |  |  |  | 1,188,898 |  |  |  | (10,174 | ) |  | a
Equity attributable to owners of the Group |  |  | 1,464,472 |  |  |  | 1,474,646 |  |  |  | (10,174 | ) |  | a
Total stockholders’ equity |  |  | 1,462,839 |  |  |  | 1,473,013 |  |  |  | (10,174 | ) |  | a
Total liabilities and stockholders’equity |  | $ | 11,093,711 |  |  |  | 11,088,140 |  |  |  | 5,571 |  |  | a
| a) | Restatement of the 2023 consolidated statement of financial position and consolidated statement of profit or loss and other comprehensive income, resulting from the adjustment for recognition of Jafra México’s right-of-use and office lease liabilities in the correct period as of the May 1, 2023, transaction date.
| b) | Restatement of the consolidated statement of profit or loss and other comprehensive income for the years 2023 and 2022, resulting from the recognition in the cost of sales of direct labor expenses and the corresponding proportion of indirect variable and fixed costs, allocated based on normal operating capacity, which were erroneously classified in administrative and distribution expenses from Jafra Mexico segment. These reclassifications had no effect on inventory balances because the error was identified only in the correct presentation of expenses within cost of sales in the Consolidated statement of profit or loss and other comprehensive income.
| c) | Restatement of basic and diluted earnings per share in fiscal year 2023, derived from the lease adjustment mentioned in section a), where basic and diluted earnings suffered a decrease of Ps.0.28 and Ps.0.27 cents per share respectively.
Schedule of Consolidated Statement of Profit or Loss and Other Comprehensive Income | Consolidated Statement of Profit or Loss and Other Comprehensive Income for the year ended December 31, 2023
|  | Restated |  |  | Previously Presented |  |  | Difference |  |  | Reference
Net revenue |  | $ | 13,009,507 |  |  |  | 13,009,507 |  |  |  | - |  |  |
Cost of sales |  |  | 4,260,842 |  |  |  | 3,701,255 |  |  |  | 559,587 |  |  | b
Gross profit |  |  | 8,748,665 |  |  |  | 9,308,252 |  |  |  | (559,587 | ) |  |
Administrative expenses |  |  | 2,367,280 |  |  |  | 2,908,945 |  |  |  | (541,665 | ) |  | a, b
Distribution expenses |  |  | 582,237 |  |  |  | 593,174 |  |  |  | (10,937 | ) |  | b
|  |  | 6,409,884 |  |  |  | 6,962,486 |  |  |  | (552,602 | ) |  | a, b
Operating income |  |  | 2,338,781 |  |  |  | 2,345,766 |  |  |  | (6,985 | ) |  | a
Financing income (cost): |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | (827,812 | ) |  |  | (820,262 | ) |  |  | (7,550 | ) |  | a
|  |  | (922,194 | ) |  |  | (914,644 | ) |  |  | (7,550 | ) |  |
Income before income taxes |  |  | 1,416,587 |  |  |  | 1,431,122 |  |  |  | (14,535 | ) |  | a
Deferred income tax |  |  | (265,498 | ) |  |  | (261,137 | ) |  |  | (4,361 | ) |  | a
|  |  | 380,023 |  |  |  | 384,384 |  |  |  | (4,361 | ) |  |
Net income for the year |  | $ | 1,036,564 |  |  |  | 1,046,738 |  |  |  | (10,174 | ) |  | a
Net income for the year attributable to: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owners of the Group |  | $ | 1,039,287 |  |  |  | 1,049,461 |  |  |  | (10,174 | ) |  |
Non-controlling interest |  |  | (2,723 | ) |  |  | (2,723 | ) |  |  | - |  |  |
|  |  | 1,036,564 |  |  |  | 1,046,738 |  |  |  | (10,174 | ) |  |
Basic earnings per common share (pesos) |  | $ | 27.90 |  |  | $ | 28.18 |  |  | $ | (0.28 | ) |  | c
Diluted earnings per common share (pesos) |  | $ | 27.89 |  |  | $ | 28.16 |  |  | $ | (0.27 | ) |  | c
Consolidated Statement of Profit or Loss and Other Comprehensive Income for the year ended December 31, 2022
|  | Restated |  |  | Previously Presented |  |  | Difference |  |  | Reference
Net revenue |  | $ | 11,507,549 |  |  |  | 11,507,549 |  |  |  | - |  |  |
Cost of sales |  |  | 3,983,571 |  |  |  | 3,579,093 |  |  |  | 404,478 |  |  | b
Gross profit |  |  | 7,523,978 |  |  |  | 7,928,456 |  |  |  | (404,478 | ) |  |
Administrative expenses |  |  | 2,198,330 |  |  |  | 2,596,642 |  |  |  | (398,312 | ) |  | b
Distribution expenses |  |  | 467,350 |  |  |  | 473,516 |  |  |  | (6,166 | ) |  | b
|  |  | 5,473,710 |  |  |  | 5,878,188 |  |  |  | (404,478 | ) |  | b
Operating income |  |  | 2,028,406 |  |  |  | 2,028,406 |  |  |  | - |  |  |
Income before income taxes |  |  | 1,386,884 |  |  |  | 1,386,884 |  |  |  | - |  |  |
Net income for the year |  | $ | 869,964 |  |  |  | 869,964 |  |  |  | - |  |  |
| a) | Restatement of the 2023 consolidated statement of financial position and consolidated statement of profit or loss and other comprehensive income, resulting from the adjustment for recognition of Jafra México’s right-of-use and office lease liabilities in the correct period as of the May 1, 2023, transaction date.
| b) | Restatement of the consolidated statement of profit or loss and other comprehensive income for the years 2023 and 2022, resulting from the recognition in the cost of sales of direct labor expenses and the corresponding proportion of indirect variable and fixed costs, allocated based on normal operating capacity, which were erroneously classified in administrative and distribution expenses from Jafra Mexico segment. These reclassifications had no effect on inventory balances because the error was identified only in the correct presentation of expenses within cost of sales in the Consolidated statement of profit or loss and other comprehensive income.
| c) | Restatement of basic and diluted earnings per share in fiscal year 2023, derived from the lease adjustment mentioned in section a), where basic and diluted earnings suffered a decrease of Ps.0.28 and Ps.0.27 cents per share respectively.
Schedule of Percentage of Participation | As of December 31, 2024, 2023 and 2022 the percentage of participation that it maintains over its subsidiaries is as follows:
|  | Operating |  | Functional |  | % Participation
The Group’s companies: |  | Country |  | currency |  | 2024 |  | 2023 |  | 2022
Home organization (“Betterware”): |  |  |  |  |  |  |  |  |  |
Betterware de México, S.A.P.I. de C.V. |  | Mexico |  | Peso |  | Last controlling entity
BLSM Latino América Servicios, S.A. de C.V. |  | Mexico |  | Peso |  | 99% |  | 99% |  | 99%
Betterware de Guatemala, S.A. |  | Guatemala |  | Quetzal |  | 70% |  | 70% |  | 70%
Programa Lazos, S.A. de C.V. |  | Mexico |  | Peso |  | 70% |  | 70% |  | 70%
Betterware Ningbo Trading Co, LTD. (1) |  | China |  | Yuan |  | - |  | - |  | 100%
Finayo, S.A.P.I. de C.V. SOFOM ENR |  | Mexico |  | Peso |  | 100% |  | 100% |  | 100%
Betterware América, LLC. |  | United States |  | Dollar |  | 100% |  | 100% |  | 100%
Betterware Perú, S.A.C. |  | Perú |  | Sol |  | 100% |  | - |  | -
Beauty and personal care (B&PC) (“Jafra”): |  |  |  |  |  |  |  |  |  |
Jafra México Holding Company, B.V. |  | Mexico |  | Euro |  | 100% |  | 100% |  | 100%
Distribuidora Comercial Jafra, S.A. de C.V. |  | Mexico |  | Peso |  | 100% |  | 100% |  | 100%
Jafra Cosmetics International, S.A. de C.V. |  | Mexico |  | Peso |  | 100% |  | 100% |  | 100%
Jafra Cosmetics, S.A. de C.V. |  | Mexico |  | Peso |  | 100% |  | 100% |  | 100%
Serviday, S.A. de C.V. |  | Mexico |  | Peso |  | 100% |  | 100% |  | 100%
Jafrafin, S.A. de C.V. |  | Mexico |  | Peso |  | 100% |  | 100% |  | 100%
Distribuidora Venus, S.A. de C.V. |  | Mexico |  | Peso |  | 100% |  | 100% |  | 100%
Jafra Cosmetics International, Inc. |  | United States |  | Dollar |  | 100% |  | 100% |  | 100%
| (1) | Betterware Ningbo Trading Co, LTD was part of the Group until June 21, 2023.
Schedule of Useful Lives are Used in the Calculation of Depreciation | The following useful lives, considering separately each of the asset’s components, are used in the calculation of depreciation:
|  | Useful life
Asset |  |
Buildings |  | 5 – 50 years
Molds and machinery |  | 3 – 15 years
Vehicles |  | 4 years
Computers and equipment |  | 3 – 10 years
Leasehold improvements |  | 3 – 5 years
Schedule of Lives of Intangible Assets with a Defined Useful Life | The estimated useful lives of intangible assets with a defined useful life are summarized as follows:
Intangibles: |  | Betterware |  | Jafra
Customer relationships |  | 10 years |  | 12 years
Software |  | 3 years |  | -
Brands and logo rights |  | 10 – 30 years |  | -

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