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Revenue and Operating Expenses | 12 Months Ended
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Dec. 31, 2024
Revenue and Operating Expenses [Abstract] |
Revenue and operating expenses |
| 25. | Revenue and operating expenses
Revenue – Revenue recognized in the 2024, 2023 and 2022 was generated mainly in Mexico and the United States. The Group’s revenue by product category is shown below:
|  | 2024 |  |  | 2023 |  |  | 2022 |
Revenue by home organization products: |  |  |  |  |  |  |  |  |
Kitchen and food preservation |  | Ps. | 2,043,780 |  |  |  | 2,027,320 |  |  |  | 2,163,684 |
Home solutions |  |  | 1,360,119 |  |  |  | 1,081,778 |  |  |  | 1,272,272 |
Tech & mobility |  |  | 719,320 |  |  |  | 521,348 |  |  |  | 553,977 |
Laundry & Cleaning |  |  | 714,678 |  |  |  | 666,220 |  |  |  | 691,272 |
Bedroom |  |  | 413,565 |  |  |  | 620,282 |  |  |  | 854,323 |
Bathroom |  |  | 401,284 |  |  |  | 418,190 |  |  |  | 749,161 |
Wellness |  |  | 284,212 |  |  |  | 351,768 |  |  |  | - |
Others |  |  | 54,876 |  |  |  | 39,702 |  |  |  | 58,655 |
Total revenue by home organization products |  |  | 5,991,834 |  |  |  | 5,726,608 |  |  |  | 6,343,344 |
Revenue by beauty and personal care products: |  |  |  |  |  |  |  |  |  |  |  |
Fragrance |  |  | 5,547,588 |  |  |  | 5,139,914 |  |  |  | 3,472,919 |
Color (cosmetics) |  |  | 1,119,351 |  |  |  | 909,238 |  |  |  | 642,876 |
Skin care |  |  | 907,234 |  |  |  | 785,450 |  |  |  | 611,905 |
Toiletries |  |  | 534,751 |  |  |  | 448,297 |  |  |  | 321,806 |
Others |  |  | - |  |  |  | - |  |  |  | 114,699 |
Total revenue of beauty and personal care products |  |  | 8,108,924 |  |  |  | 7,282,899 |  |  |  | 5,164,205 |
Total revenue of the Group |  | Ps. | 14,100,758 |  |  |  | 13,009,507 |  |  |  | 11,507,549 |
As of December 31, 2024, 2023 and 2022, the Group did not identify significant costs to obtain/fulfill a contract that are required to be capitalized as an asset. Consequently, the Group did not perform any analysis in order to identify possible impairment losses. See note 6 about the expected credit loss model applicable to all financial assets measured at amortized cost. Operating expenses – Operating expenses by nature, for the years of 2024, 2023 and 2022 are as follows:
|  | 2024 |  |  | Restated 2023(*) |  |  | Restated 2022(*) |
Promotions for the sales force |  | Ps. | 2,600,158 |  |  |  | 2,343,532 |  |  |  | 1,743,961 |
Cost of personnel services and other employee benefits |  |  | 1,557,051 |  |  |  | 1,389,792 |  |  |  | 1,290,668 |
Distribution costs |  |  | 663,812 |  |  |  | 582,237 |  |  |  | 467,350 |
Sales catalog |  |  | 422,713 |  |  |  | 399,503 |  |  |  | 445,753 |
Depreciation and amortization |  |  | 351,704 |  |  |  | 351,877 |  |  |  | 257,138 |
Commissions and professional fees |  |  | 364,791 |  |  |  | 313,867 |  |  |  | 213,464 |
Events, marketing and advertising |  |  | 378,736 |  |  |  | 298,905 |  |  |  | 199,771 |
Impairment loss on trade accounts receivables |  |  | 346,124 |  |  |  | 304,501 |  |  |  | 269,595 |
Impairment of assets held for sale |  |  | 166,581 |  |  |  | - |  |  |  | - |
Packing materials |  |  | 146,540 |  |  |  | 145,076 |  |  |  | 161,095 |
Travel expenses |  |  | 53,833 |  |  |  | 48,008 |  |  |  | 31,552 |
Rent expense |  |  | 34,111 |  |  |  | 15,295 |  |  |  | 30,987 |
Market research |  |  | 31,963 |  |  |  | 21,087 |  |  |  | 12,031 |
Bank fees |  |  | 21,951 |  |  |  | 19,541 |  |  |  | 25,853 |
Other |  |  | 224,537 |  |  |  | 176,663 |  |  |  | 324,492 |
|  | Ps. | 7,364,605 |  |  |  | 6,409,884 |  |  |  | 5,473,710 |
| (*) | Details of the restatement are shown in note 2b.

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