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v3.25.1

Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Taxes [Abstract] |
Schedule of Income Tax Recognized in Profit or Loss | Income tax recognized in profit or loss for the years of 2024, 2023 and 2022 was comprised of the following:
|  | 2024 |  |  | Restated(*) 2023 |  |  | 2022 |
Current tax |  | Ps. | 752,566 |  |  |  | 645,521 |  |  |  | 533,522 |
Deferred tax (benefit) expense |  |  | (283,306 | ) |  |  | (265,498 | ) |  |  | (16,602 | )
|  | Ps. | 469,260 |  |  |  | 380,023 |  |  |  | 516,920 |
| (*) | Details of the restatement are shown in note 2b.
Schedule of Reconciliation of Income Tax Expense Recognized from Statutory to Effective ISR Rate | Income tax expense recognized at the effective ISR rate differs from income tax expense at the statutory tax rate. Reconciliation of income tax expense recognized from statutory to effective ISR rate is as follows:
|  | 2024 |  |  | Restated(*) 2023 |  |  | 2022 |
Profit before income tax |  | Ps. | 1,180,782 |  |  |  | 1,416,587 |  |  |  | 1,386,884 |
Tax rate |  |  | 30 | % |  |  | 30 | % |  |  | 30 | %
Income tax expense calculated at 30% statutory tax rate |  |  | 354,235 |  |  |  | 424,976 |  |  |  | 416,065 |
Inflation effects, net |  |  | 59,295 |  |  |  | (17,730 | ) |  |  | 3,536 |
Non-deductible expenses (1) |  |  | 56,414 |  |  |  | 65,978 |  |  |  | 148,569 |
Share-based payments |  |  | - |  |  |  | 1,403 |  |  |  | 1,780 |
Other items, net |  |  | (684 | ) |  |  | (94,604 | ) |  |  | (53,030 | )
|  | Ps. | 469,260 |  |  |  | 380,023 |  |  |  | 516,920 |
|  |  | 40 | % |  |  | 27 | % |  |  | 37 | %
| (*) | Details of the restatement are shown in note 2b.
(1) | Includes (i) certain payroll expenses which are partially deductible, such as grocery vouchers, help for transportation, life and major medical expenses insurance, among others; and (ii) certain cost of sales expenses as samples and obsolescence items.
Schedule of Deferred Tax Asset (Liabilities) Reconciliation of Changes in Deferred Taxes Balances | Composition of the deferred tax asset (liabilities) is presented below, along with the reconciliation of changes in deferred tax balances as of December 31, 2024, 2023, and 2022:
Temporary differences |  | As of December 31, 2023 |  |  | Recognized in profit or loss |  |  | As of December 31, 2024 |
Deferred tax assets: |  |  |  |  |  |  |  |  |
Expected credit loss |  | Ps. | 100,143 |  |  |  | 6,940 |  |  |  | 107,083 |
Accruals and provisions |  |  | 301,621 |  |  |  | 37,305 |  |  |  | 338,926 |
Customers’ prepayments |  |  | 88 |  |  |  | 26 |  |  |  | 114 |
Non-deductible interest |  |  | 120,236 |  |  |  | (120,236 | ) |  |  | - |
Leases |  |  | 119,965 |  |  |  | (16,586 | ) |  |  | 103,379 |
Inventories |  |  | (17,704 | ) |  |  | 24,626 |  |  |  | 6,922 |
Other assets and prepaid expenses |  |  | (14,750 | ) |  |  | 38,433 |  |  |  | 23,683 |
Property, plant and equipment |  |  | (243,160 | ) |  |  | 314,603 |  |  |  | 71,443 |
Deferred tax liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Non-current assets held for sale |  |  | - |  |  |  | (12,000 | ) |  |  | (12,000 | )
Intangible assets |  |  | (496,467 | ) |  |  | 1,920 |  |  |  | (494,547 | )
Derivative financial instruments |  |  | (10,357 | ) |  |  | 7,169 |  |  |  | (3,188 | )
Right-of-use assets |  |  | (107,611 | ) |  |  | 13,404 |  |  |  | (94,207 | )
Suppliers’ prepayments |  |  | (7,244 | ) |  |  | (10,395 | ) |  |  | (17,639 | )
Net deferred tax Assets |  | Ps. | (255,240 | ) |  |  | 285,209 |  |  |  | 29,969 |
Temporary differences |  | As of December 31, 2022 |  |  | Recognized in profit or loss |  |  | As of December 31, 2023(*) Restated |
Deferred tax assets: |  |  |  |  |  |  |  |  |
Expected credit loss |  | Ps. | 29,342 |  |  |  | 70,801 |  |  |  | 100,143 |
Accruals and provisions |  |  | 394,241 |  |  |  | (92,620 | ) |  |  | 301,621 |
Costumers’ prepayments |  |  | 87 |  |  |  | 1 |  |  |  | 88 |
Non-deductible interest |  |  | - |  |  |  | 120,236 |  |  |  | 120,236 |
Leases |  |  | 88,467 |  |  |  | 31,498 |  |  |  | 119,965 |
Deferred tax liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Intangible assets |  |  | (498,387 | ) |  |  | 1,920 |  |  |  | (496,467 | )
Inventories |  |  | (27,744 | ) |  |  | 10,040 |  |  |  | (17,704 | )
Derivative financial instruments |  |  | (3,915 | ) |  |  | (6,442 | ) |  |  | (10,357 | )
Property, plant and equipment |  |  | (388,721 | ) |  |  | 145,561 |  |  |  | (243,160 | )
Right-of-use assets |  |  | (88,612 | ) |  |  | (18,999 | ) |  |  | (107,611 | )
Suppliers’ prepayments |  |  | 5,016 |  |  |  | (12,260 | ) |  |  | (7,244 | )
Other assets and prepaid expenses |  |  | (24,174 | ) |  |  | 9,424 |  |  |  | (14,750 | )
Net deferred tax liability |  | Ps. | (514,400 | ) |  |  | 259,160 |  |  |  | (255,240 | )
(*) | Details of the restatement are shown in note 2b.
Temporary differences |  | As of January 1, 2022 |  |  | Liability assumed for subsidiaries’ acquisition |  |  | Recognized in profit or loss |  |  | As of December 31, 2022 |
Deferred tax assets: |  |  |  |  |  |  |  |  |  |  |  |
Expected credit loss |  | Ps. | 32,427 |  |  |  | - |  |  |  | (3,085 | ) |  |  | 29,342 |
Accruals and provisions |  |  | 37,958 |  |  |  | 256,433 |  |  |  | 99,850 |  |  |  | 394,241 |
Prepaid expenses |  |  | - |  |  |  | 4,752 |  |  |  | 351 |  |  |  | 5,103 |
Property, plant and equipment |  |  | 5,538 |  |  |  | - |  |  |  | (5,538 | ) |  |  | - |
Leases |  |  | 5,364 |  |  |  | - |  |  |  | 83,103 |  |  |  | 88,467 |
Deferred tax liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Intangible assets |  |  | (81,980 | ) |  |  | (418,327 | ) |  |  | 1,920 |  |  |  | (498,387 | )
Inventories |  |  | (9,088 | ) |  |  | - |  |  |  | (18,656 | ) |  |  | (27,744 | )
Derivative financial instruments |  |  | (7,380 | ) |  |  | 4,936 |  |  |  | (1,471 | ) |  |  | (3,915 | )
Property, plant and equipment |  |  | - |  |  |  | (350,521 | ) |  |  | (38,200 | ) |  |  | (388,721 | )
Right-of-use assets |  |  | (5,215 | ) |  |  | - |  |  |  | (83,397 | ) |  |  | (88,612 | )
Other assets and prepaid expenses |  |  | (16,599 | ) |  |  | 10,700 |  |  |  | (18,275 | ) |  |  | (24,174 | )
Net deferred tax liability |  | Ps. | (38,975 | ) |  |  | (492,027 | ) |  |  | 16,602 |  |  |  | (514,400 | )
Schedule of Unrecognized Deferred Tax Assets | Derived from the acquisition of Jafra, the Group did not recognize deferred tax assets in the consolidated statement of financial position with respect to the following tax loss carryforwards of the subsidiaries:
As of December 31, 2024 |
Year of originated loss |  |  | Life year |  |  | Jafra Cosmetics International, S.A. de C.V. |  |  | Jafrafin, S.A. de C.V. |
2019 |  |  |  | 2029 |  |  | Ps. | 8,618 |  |  |  | - |
2020 |  |  |  | 2030 |  |  |  | 3,723 |  |  |  | - |
2021 |  |  |  | 2031 |  |  |  | - |  |  |  | 2,932 |
2022 |  |  |  | 2032 |  |  |  | 9,555 |  |  |  | 6,007 |
2023 |  |  |  | 2033 |  |  |  | - |  |  |  | 3,406 |
2024 |  |  |  | 2034 |  |  |  | 39,909 |  |  |  | 2,114 |
|  |  |  |  |  |  | Ps. | 61,805 |  |  |  | 14,459 |
As of December 31, 2023 |
Year of originated loss |  |  | Life year |  |  | Jafra Cosmetics International, S.A. de C.V. |  |  | Jafrafin, S.A. de C.V. |
2019 |  |  |  | 2029 |  |  | Ps. | 8,210 |  |  |  | - |
2020 |  |  |  | 2030 |  |  |  | 3,547 |  |  |  | - |
2021 |  |  |  | 2031 |  |  |  | - |  |  |  | 2,793 |
2022 |  |  |  | 2032 |  |  |  | 9,102 |  |  |  | 5,722 |
|  |  |  |  |  |  | Ps. | 20,859 |  |  |  | 8,515 |
As of December 31, 2022 |
Year of originated loss |  |  | Life year |  |  | Jafra Cosmetics International, S.A. de C.V. |  |  | Jafrafin, S.A. de C.V. |
2019 |  |  |  | 2029 |  |  | Ps. | 27,861 |  |  |  | - |
2020 |  |  |  | 2030 |  |  |  | 3,376 |  |  |  | - |
2021 |  |  |  | 2031 |  |  |  | - |  |  |  | 2,659 |
|  |  |  |  |  |  | Ps. | 31,237 |  |  |  | 2,659 |

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