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Trade Account Receivables (Tables) | 12 Months Ended
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Dec. 31, 2024
Trade Account Receivables [Abstract] |
Schedule of Trade Account Receivables |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Trade account receivables |  | Ps. | 1,490,035 |  |  |  | 1,404,541 |  |  |  | 1,092,855 |
Expected credit loss |  |  | (356,942 | ) |  |  | (332,086 | ) |  |  | (121,792 | )
|  | Ps. | 1,133,093 |  |  |  | 1,072,455 |  |  |  | 971,063 |
Schedule of Accounts Receivable | The following tables show the expected lifetime credit loss recognized for commercial trade accounts receivable, in accordance with the simplified approach established in IFRS 9.
|  | Commercial trade receivables – days past due |  |  |
|  | Betterware de México |  |  | Jafra in Mexico and United States |  |  |  |
As of December 31, 2024 |  | Not past due |  |  | 14-21 |  |  | 21-28 |  |  | >28 |  |  | Not past due |  |  | >30-59 |  |  | >60-120 |  |  | >120 |  |  | Total |
Expected credit loss rate |  |  | 2 | % |  |  | 5 | % |  |  | 11 | % |  |  | 63 | % |  |  | 7 | % |  |  | 26 | % |  |  | 58 | % |  |  | 75 | % |  |  |  |
Gross amount of account receivable |  | Ps. | 471,339 |  |  |  | 26,320 |  |  |  | 15,129 |  |  |  | 165,967 |  |  |  | 466,770 |  |  |  | 85,258 |  |  |  | 73,850 |  |  |  | 185,402 |  |  |  | 1,490,035 |
Expected credit loss |  | Ps. | 9,090 |  |  |  | 1,342 |  |  |  | 1,696 |  |  |  | 105,099 |  |  |  | 34,945 |  |  |  | 22,379 |  |  |  | 42,518 |  |  |  | 139,873 |  |  |  | 356,942 |
|  | Commercial trade receivables – days past due |  |  |
|  | Betterware de México |  |  | Jafra in Mexico and United States |  |  |  |
As of December 31, 2023 |  | Not past due |  |  | 14-21 |  |  | 21-28 |  |  | >28 |  |  | Not past due |  |  | >30-59 |  |  | >60-120 |  |  | >120 |  |  | Total |
Expected credit loss rate |  |  | 2 | % |  |  | 8 | % |  |  | 14 | % |  |  | 58 | % |  |  | 8 | % |  |  | 26 | % |  |  | 57 | % |  |  | 76 | % |  |  |  |
Gross amount of account receivable |  | Ps. | 456,616 |  |  |  | 25,165 |  |  |  | 16,939 |  |  |  | 175,534 |  |  |  | 418,654 |  |  |  | 79,281 |  |  |  | 61,568 |  |  |  | 170,784 |  |  |  | 1,404,541 |
Expected credit loss |  | Ps. | 8,935 |  |  |  | 2,104 |  |  |  | 2,455 |  |  |  | 101,305 |  |  |  | 31,511 |  |  |  | 20,622 |  |  |  | 35,281 |  |  |  | 129,873 |  |  |  | 332,086 |
|  | Commercial trade receivables – days past due |  |  |  |
|  |  | Betterware de México |  |  |  | Jafra in Mexico and United States |  |  |  |  |
As of December 31, 2022 |  |  | Not past due |  |  |  | 14-21 |  |  |  | 21-28 |  |  |  | >28 |  |  |  | Not past due |  |  |  | >30-59 |  |  |  | >60-120 |  |  |  | >120 |  |  |  | Total |
Expected credit loss rate |  |  | 1 | % |  |  | 18 | % |  |  | 39 | % |  |  | 41 | % |  |  | 1 | % |  |  | 7 | % |  |  | 21 | % |  |  | 61 | % |  |  |  |
Gross amount of account receivable |  | Ps. | 365,978 |  |  |  | 24,198 |  |  |  | 15,592 |  |  |  | 161,204 |  |  |  | 374,039 |  |  |  | 77,509 |  |  |  | 31,366 |  |  |  | 42,969 |  |  |  | 1,092,855 |
Expected credit loss |  | Ps. | 3,561 |  |  |  | 4,337 |  |  |  | 6,142 |  |  |  | 66,126 |  |  |  | 3,589 |  |  |  | 5,130 |  |  |  | 6,735 |  |  |  | 26,172 |  |  |  | 121,792 |
Schedule of Expected Credit Loss | The following tables show the movement in lifetime expected credit loss that has been recognized for commercial trade account receivables, in accordance with the simplified approach set out in IFRS 9.
|  | Total |
Balance as of January 1, 2022 |  | Ps. | (90,164 | )
Expected credit loss |  |  | (269,595 | )
Amounts written off |  |  | 237,928 |
Foreign currency translation effect |  |  | 39 |
Balance as of December 31, 2022 |  |  | (121,792 | )
Expected credit loss |  |  | (304,501 | )
Amounts written off |  |  | 94,194 |
Foreign currency translation effect |  |  | 13 |
Balance as of December 31, 2023 |  |  | (332,086 | )
Expected credit loss |  |  | (346,124 | )
Amounts written off |  |  | 321,399 |
Foreign currency translation effect |  |  | (131 | )
Balance as of December 31, 2024 |  | Ps. | (356,942 | )

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- Definition The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity’s financial assets and commitments to extend credit. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 35M -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35M&doctype=Standard -URIDate 2024-03-27 + Details
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