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Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2024
Financial Instruments [Abstract] |
Schedule of Financial Instruments | Accounting classification and fair values
As of December 31, 2024 |  | Note |  | Amortized cost |  |  | Fair value through profit or loss |  |  | Fair value hierarchy level |
Financial assets - |  |  |  |  |  |  |  |  |  |  |  |  |
Trade account receivables, net |  | 6 |  | Ps. | 1,133,093 |  |  |  | - |  |  |  |
Accounts receivable from related parties |  | 24 |  |  | 250 |  |  |  | - |  |  |  |
Derivative financial instruments |  | 19 |  |  | - |  |  |  | 108,846 |  |  | 2 |
Total |  |  |  |  | 1,133,343 |  |  |  | 108,846 |  |  |  |
Financial liabilities - |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable to suppliers |  |  |  |  | 2,156,715 |  |  |  | - |  |  |  |
Accounts payable to related parties |  | 24 |  |  | 1,237 |  |  |  | - |  |  |  |
Lease liability |  | 14 |  |  | 344,595 |  |  |  | - |  |  |  |
Long term debt and borrowings |  | 16 |  |  | 4,824,943 |  |  |  | - |  |  |  |
Total |  |  |  | Ps. | 7,327,490 |  |  |  | - |  |  |  |
As of December 31, 2023 (*) Restated |  | Note |  | Amortized cost |  |  | Fair value through profit or loss |  |  | Fair value hierarchy level |
Financial assets - |  |  |  |  |  |  |  |  |  |  |  |  |
Trade account receivables, net |  | 6 |  | Ps. | 1,072,455 |  |  |  | - |  |  |  |
Accounts receivable from related parties |  | 24 |  |  | 104 |  |  |  | - |  |  |  |
Total |  |  |  |  | 1,072,559 |  |  |  | - |  |  |  |
Financial liabilities - |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable to suppliers |  |  |  |  | 1,790,026 |  |  |  | - |  |  |  |
Lease liability |  | 14 |  |  | 388,721 |  |  |  | - |  |  |  |
Long term debt and borrowings |  | 16 |  |  | 5,131,422 |  |  |  | - |  |  |  |
Derivative financial instruments |  | 19 |  |  | - |  |  |  | 47,920 |  |  | 2 |
Total |  |  |  | Ps. | 7,310,169 |  |  |  | 47,920 |  |  |  |
As of December 31, 2022 |  | Note |  | Amortized cost |  |  | Fair value through profit or loss |  |  | Fair value hierarchy level |
Financial assets - |  |  |  |  |  |  |  |  |  |  |
Trade account receivables, net |  | 6 |  | Ps. | 971,063 |  |  |  | - |  |  |  |
Accounts receivable from related parties |  | 24 |  |  | 61 |  |  |  | - |  |  |  |
Total |  |  |  |  | 971,124 |  |  |  | - |  |  |  |
Financial liabilities - |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable to suppliers |  |  |  |  | 1,371,778 |  |  |  | - |  |  |  |
Accounts payable to related parties |  | 24 |  |  | 96,859 |  |  |  |  |  |  |  |
Lease liability |  | 14 |  |  | 291,908 |  |  |  | - |  |  |  |
Long term debt and borrowings |  | 16 |  |  | 6,148,675 |  |  |  | - |  |  |  |
Derivative financial instruments |  | 19 |  |  | - |  |  |  | 15,329 |  |  | 2 |
Total |  |  |  | Ps. | 7,909,220 |  |  |  | 15,329 |  |  |  |
Schedule of Derivative Financial Instruments are Measured at Fair Value | The following table gives information about how the fair values of these derivative financial instruments are determined (in particular, the valuation technique(s) and inputs used).
Derivative financial instruments |  | Valuation technique(s) and key input(s) |  | Significant unobservable input(s) |  | Relationship and sensitivity of unobservable inputs to fair value
Foreign currency forward contracts (see note 19) |  | Discounted cash flows. Future cash flows are estimated based on forward exchange rates (from observable forward exchange rates at the end of the reporting period) and contract forward rates, discounted at a rate that reflects the credit risk of various counterparties. |  | N/A |  | N/A
Schedule of Financial Assets and Financial Liabilities at the Reporting Date | The carrying amounts of financial assets and liabilities denominated in foreign currencies (U.S. dollars “US$”, EU euro “€” and India rupee “Rp”) as of the reporting date are as follows:
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | US$ |  |  | €$ |  |  | US$ |  |  | €$ |  |  | US$ |  |  | €$ |  |  | Rp$ |
Assets |  |  | 14,907 |  |  |  | 52 |  |  |  | 13,324 |  |  |  | 2 |  |  |  | 13,006 |  |  |  | 105 |  |  |  | 60,340 |
Liabilities |  |  | (41,658 | ) |  |  | (129 | ) |  |  | (35,186 | ) |  |  | (43 | ) |  |  | (23,142 | ) |  |  | (78 | ) |  |  | - |
Net position |  |  | (26,751 | ) |  |  | (77 | ) |  |  | (21,862 | ) |  |  | (41 | ) |  |  | (10,136 | ) |  |  | 27 |  |  |  | 60,340 |
Closing exchange rate of the year |  |  | 20.2683 |  |  |  | 21.5241 |  |  |  | 16.8935 |  |  |  | 18.6896 |  |  |  | 19.3615 |  |  |  | 20.7693 |  |  |  | 0.0013 |
Schedule of Net Income | 2024 2023 2022 Net income Ps.54,385 37,009 19,490
Schedule of Bank Credit Lines and Long term Debt | The Group has access to financing facilities as described below. The Group expects to meet its other obligations from operating cash flows and proceeds of maturing financial assets.
Bank credit lines and long-term debt |  | 2024 |  |  | 2023 |  |  | 2022 |
Amount used |  | Ps. | 4,771,474 |  |  |  | 5,063,974 |  |  |  | 6,198,695 |
Amount not used |  |  | 1,180,000 |  |  |  | 1,980,000 |  |  |  | 1,380,000 |
Total credit lines and long-term debt |  | Ps. | 5,951,474 |  |  |  | 7,043,974 |  |  |  | 7,578,695 |

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