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v3.25.1

Leases (Tables) | 12 Months Ended
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Dec. 31, 2024
Leases [Abstract] |
Schedule of Right of Use Assets | 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 |
| (*) | Details of the restatement are shown in note 2b.
Schedule of Lease Cost and Accumulated Depreciation |
|  | 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 | )
Schedule of Lease Liabilities | 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.
Schedule of Total Future Minimum Lease Payments | 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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