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Consolidated Statements of Cash Flows $ in Thousands | 12 Months Ended
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Dec. 31, 2024 MXN ($) | Dec. 31, 2023 MXN ($) | Dec. 31, 2022 MXN ($)
Operating activities: |  |  |  |  |  |
Net income for the year | $ 711,522 |  | $ 1,036,564 | [1],[2] | $ 869,964 | [1]
Adjustments for: |  |  |  |  |  |
Income tax expense | 469,260 |  | 380,023 | [3] | 516,920 |
Depreciation and amortization | 392,186 |  | 382,119 | [3] | 287,702 |
Impairment of assets held for sale | 166,581 |  |  | [3] |  |
Interest expense | 639,705 |  | 827,812 | [3] | 543,321 |
Interest income | (22,818) |  | (45,056) | [3] | (28,689) |
Loss (gain) on disposal of non-current assets | (992) |  | (1,460) | [3] | 4,758 |
Loss by selling of properties | 529,722 |  |  | [3] |  |
Share-based payment expense |  |  | 4,188 | [3] | 5,991 |
Movements in non-controlling interest | 117 |  | (93) | [3] | 10,983 |
Effect of foreign currency conversion | (16,711) |  | (4,349) | [3] | (8,653) |
Unrealized loss (gain) in valuation of derivative financial instruments | (156,766) |  | 32,591 | [3] | 43,522 |
Total adjustments | 2,711,806 |  | 2,612,339 | [3] | 2,245,819 |
(Increase) decrease in: |  |  |  |  |  |
Trade accounts receivable | (60,638) |  | (101,393) | [3] | 266,640 |
Trade accounts receivable from related parties | (146) |  | (43) | [3] | 30,246 |
Inventory | (470,959) |  | 92,136 | [3] | 171,260 |
Prepaid expenses and other assets | 122,003 |  | (84,826) | [3] | (48,383) |
Increase (decrease) in: |  |  |  |  |  |
Accounts payable to suppliers and accrued expenses | 419,023 |  | 423,104 | [3] | (940,039) |
Trade accounts payable to related parties | 1,237 |  | (96,859) | [3] | 97,029 |
Provisions | (55,830) |  | 3,589 | [3] | (24,640) |
Value-added tax payable | (47,169) |  | 28,722 | [3] | 110,231 |
Statutory employee profit sharing | 6,400 |  | (2,443) | [3] | 22,798 |
Employee benefits | (9,350) |  | (32,606) | [3] | 21,268 |
Income taxes paid | (819,247) |  | (474,941) | [3] | (542,527) |
Net cash provided by operating activities | 1,797,130 |  | 2,366,779 | [3] | 1,409,702 |
Investing activities: |  |  |  |  |  |
Payment of business acquisition net of cash acquired |  |  |  | [3] | (4,698,463) |
Other investment in subsidiaries |  |  |  | [3] | (1,886) |
Payments of fixed and intangible assets | (181,503) |  | (131,066) | [3] | (175,653) |
Proceeds from disposal of fixed assets | 11,774 |  | 20,682 | [3] | 22,091 |
Proceeds from disposal of properties | 156,500 |  |  | [3] |  |
Commission by selling of properties | (10,055) |  |  | [3] |  |
Interest received | 22,818 |  | 45,056 | [3] | 28,689 |
Net cash used in investing activities | (466) |  | (65,328) | [3] | (4,825,222) |
Financing activities: |  |  |  |  |  |
Proceeds from debt and borrowings | 3,027,100 |  | 6,498,994 | [3] | 5,818,705 |
Repayment of borrowings | (3,319,600) |  | (7,633,715) | [3] | (1,120,025) |
Bond issuance costs |  |  | (8,355) | [3] | (88,722) |
Interest paid on borrowings | (603,921) |  | (652,313) | [3] | (502,847) |
Lease payments (principal and interest) | (155,361) |  | (123,241) | [3] | (76,214) |
Share repurchases |  |  |  | [3] | (25,321) |
Dividends paid | (998,054) | [3] | (648,735) |  | (949,610) |
Net cash (used in) provided by financing activities | (2,049,836) |  | (2,567,365) | [3] | 3,055,966 |
(Decrease) increase in cash and cash equivalents | (253,172) |  | (265,914) | [3] | (359,554) |
Cash and cash equivalents at the beginning of year | 549,730 | [4] | 815,644 | [3] | 1,175,198 |
Cash and cash equivalents at the end of year | $ 296,558 |  | $ 549,730 | [4] | $ 815,644 | [3]
[1] | Details of the restatement are shown in note 2b.
[2] | 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.
[3] | Details of the restatement are shown in note 2b.
[4] | Details of the restatement are shown in note 2b.

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- Definition The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities, from continuing and discontinued operations. [Refer: Revenue] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 10 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_10&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 50 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_50_d&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for dividends paid by the entity, classified as financing activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_31&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_45&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for interest paid, classified as financing activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_31&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from interest received, classified as investing activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_31&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_e&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from borrowings obtained. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_c&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from the disposal of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 16 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16_b&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 18 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_18_b&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2024-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2024-01-01 -Paragraph 24 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_24_b&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_b&doctype=Standard -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23&doctype=Standard -URIDate 2024-03-27 Reference 6: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 17 -IssueDate 2024-01-01 -Paragraph 113 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_113_b&doctype=Standard -URIDate 2024-03-27 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 81A -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_81A_a&doctype=Standard -URIDate 2024-03-27 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 106 -Subparagraph d -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d_i&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for repayments of bonds, notes and debentures. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17&doctype=Standard -URIDate 2024-03-27 + Details
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