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Retirement Benefits – Defined Benefit Obligations | 12 Months Ended
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Dec. 31, 2024
Retirement Benefits – Defined Benefit Obligations [Abstract] |
Retirement benefits – Defined benefit obligations |
| 20. | Retirement benefits – Defined benefit obligations
The Group recognizes the liability and corresponding impacts to profit and loss as well as comprehensive income regarding to the seniority premiums to be paid to its employees. This benefit is determined considering the years of service and the compensation from the employees. The components of the defined benefit liability for the years of 2024, 2023 and 2022, are as follows:
| a) | Movement in defined benefit liability and post-employment
The following table shows a reconciliation from the opening balances to the closing balances for the defined benefit liability and its components:
|  | Defined benefits |  |  | Post-employment benefits |
|  | Seniority premium and termination indemnity at retirement (Betterware-Jafra) |  |  | Pension plan (Jafra) |
|  | 2024 |  |  | 2023 |  |  | 2022 |  |  | 2024 |  |  | 2023 |  |  | 2022 |
Balance at January 1 |  | Ps. | 44,459 |  |  |  | 30,148 |  |  |  | 2,093 |  |  |  | 82,691 |  |  |  | 123,759 |  |  |  | - |
Additions for subsidiaries’ acquisition |  |  | - |  |  |  | - |  |  |  | 23,637 |  |  |  | - |  |  |  | - |  |  |  | 125,606 |
Included in profit or loss: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Past service cost |  |  | - |  |  |  | (1,010 | ) |  |  | - |  |  |  | - |  |  |  | (29,615 | ) |  |  | - |
Current service cost |  |  | 4,996 |  |  |  | 4,246 |  |  |  | 2,924 |  |  |  | 4,345 |  |  |  | 5,605 |  |  |  | 4,553 |
Interest cost |  |  | 3,988 |  |  |  | 3,426 |  |  |  | 2,095 |  |  |  | 7,408 |  |  |  | 10,487 |  |  |  | 7,367 |
Net (gain) cost of the period |  |  | 8,984 |  |  |  | 6,662 |  |  |  | 5,019 |  |  |  | 11,753 |  |  |  | (13,523 | ) |  |  | 11,920 |
Included in other comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Remeasurement of defined benefit obligation |  |  | 5,663 |  |  |  | 11,730 |  |  |  | (1,818 | ) |  |  | (15,888 | ) |  |  | 10,630 |  |  |  | (13,767 | )
Others: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefits paid |  |  | (5,482 | ) |  |  | (3,123 | ) |  |  | (1,223 | ) |  |  | (3,868 | ) |  |  | (38,175 | ) |  |  | - |
Others |  |  | - |  |  |  | (958 | ) |  |  | 2,440 |  |  |  | - |  |  |  | - |  |  |  | - |
Balance as of December 31 |  | Ps. | 53,624 |  |  |  | 44,459 |  |  |  | 30,148 |  |  |  | 74,688 |  |  |  | 82,691 |  |  |  | 123,759 |
The conditions of the pension plan (Jafra) are described below: As of September 30, 2023, Jafra modified the conditions of its pension plan, which generated a past service benefit effect of Ps.(29,615) in Jafra’s pension plan as described below: Conditions before October 2023:
| a) | Normal retirement: Retirement of the employee upon reaching age 65 with at least 20 years of service for the Company.
| b) | Early retirement: Early retirement of the employee as long as he or she has turned 60 and has at least 10 years of service within the Company.
Conditions after October 2023: Employee groups:
| ● | Group 1: Jafra employees who, as of September 30, 2023, are 60 years of age or older and have 10 years of continuous service and employees who join Jafra on a date after September 30, 2023.
| ● | Group 2 (transition): Jafra employees who, as of September 30, 2023, are 60 years of age or older and have 10 years of continuous service.
| a) | Normal retirement:
| ● | Group 1: Retirement upon reaching age 65 with at least 20 years of service for the Company.
| ● | Group 2: Retirement upon turning 65 with at least 10 years of service within the Company.
| b) | Early retirement:
| ● | Group 1: The employee will not have the possibility of exercising early retirement, therefore, to be entitled to any benefit from this plan, he or she must turn 65 years old with at least 20 years of service for the Company.
| ● | Group 2: The employee who does not reach the normal retirement date may retire with early retirement as long as he or she has turned 60 years old with at least 10 years of service within the Company.
| b) | Actuarial assumptions
The following were the principal actuarial assumptions at the reporting date (expressed as weighted averages):
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | BWM |  |  | JAFRA |  |  | BWM |  |  | JAFRA |  |  | BWM |  |  | JAFRA |
Financial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Future salary growth |  |  | 7.0 | % |  |  | 5.5 | % |  |  | 7.0 | % |  |  | 5.5 | % |  |  | 6.5 | % |  |  | 5.5 | %
Discount rate |  |  | 9.7 | % |  |  | 11.0 | % |  |  | 9.7 | % |  |  | 9.3 | % |  |  | 9.2 | % |  |  | 9.5 | %
Demographic: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of employees |  |  | 934 |  |  |  | 1,400 |  |  |  | 938 |  |  |  | 1,356 |  |  |  | 901 |  |  |  | 1,276 |
Average age |  |  | 35 años |  |  |  | 38 años |  |  |  | 35 years |  |  |  | 38 years |  |  |  | 34 years |  |  |  | 38 years |
Average longevity |  |  | 4 años |  |  |  | 7 años |  |  |  | 3 years |  |  |  | 7 years |  |  |  | 3 years |  |  |  | 7 years |
| c) | Sensitivity analysis
Reasonably possible changes at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation considering a change of ±0.50% in the discount rate.
|  | Effects as of December 31: |
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | BWM |  |  | JAFRA |  |  | BWM |  |  | JAFRA |  |  | BWM |  |  | JAFRA |
Increase / decrease in the discount rate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
+0.50% |  | Ps. | 1,206 |  |  |  | 28 |  |  |  | 500 |  |  |  | 94 |  |  |  | 361 |  |  |  | 146 |
-0.50% |  |  | (717 | ) |  |  | (30 | ) |  |  | (500 | ) |  |  | (98 | ) |  |  | (174 | ) |  |  | (151 | )

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