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v3.25.1

Material Accounting Policies - Schedule of Consolidated Statement of Financial Position (Details) $ in Thousands | Dec. 31, 2023 MXN ($)
--- | ---
Restated [Member] |  |
Current assets: |  |
Prepaid expenses | $ 77,468 | [1]
Total current assets | 3,990,440 |
Right-of-use assets, net | 361,561 | [1]
Deferred income tax | 527,929 | [1]
Total non-current assets | 7,103,271 |
Total assets | 11,093,711 | [1]
Current liabilities: |  |
Lease liability | 122,997 | [1]
Total current liabilities | 3,832,138 |
Non-current liabilities: |  |
Lease liability | 265,724 | [1]
Total Non-current liabilities | 5,798,734 |
Total liabilities | 9,630,872 | [1]
Stockholder’s equity |  |
Retained earnings | 1,178,724 | [1]
Equity attributable to owners of the Group | 1,464,472 | [1]
Total stockholders’ equity | 1,462,839 | [1]
Total liabilities and stockholders’equity | 11,093,711 | [1]
Previously Presented [Member] |  |
Current assets: |  |
Prepaid expenses | 79,115 | [1]
Total current assets | 3,992,087 |
Right-of-use assets, net | 358,704 | [1]
Deferred income tax | 523,568 | [1]
Total non-current assets | 7,096,053 |
Total assets | 11,088,140 | [1]
Current liabilities: |  |
Lease liability | 117,094 | [1]
Total current liabilities | 3,826,235 |
Non-current liabilities: |  |
Lease liability | 255,882 | [1]
Total Non-current liabilities | 5,788,892 |
Total liabilities | 9,615,127 | [1]
Stockholder’s equity |  |
Retained earnings | 1,188,898 | [1]
Equity attributable to owners of the Group | 1,474,646 | [1]
Total stockholders’ equity | 1,473,013 | [1]
Total liabilities and stockholders’equity | 11,088,140 | [1]
Difference [Member] |  |
Current assets: |  |
Prepaid expenses | (1,647) | [1]
Total current assets | (1,647) |
Right-of-use assets, net | 2,857 | [1]
Deferred income tax | 4,361 | [1]
Total non-current assets | 7,218 |
Total assets | 5,571 | [1]
Current liabilities: |  |
Lease liability | 5,903 | [1]
Total current liabilities | 5,903 |
Non-current liabilities: |  |
Lease liability | 9,842 | [1]
Total Non-current liabilities | 9,842 |
Total liabilities | 15,745 | [1]
Stockholder’s equity |  |
Retained earnings | (10,174) | [1]
Equity attributable to owners of the Group | (10,174) | [1]
Total stockholders’ equity | (10,174) | [1]
Total liabilities and stockholders’equity | $ 5,571 | [1]
[1] | 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.

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