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Property, Plant and Equipment, Net | 12 Months Ended
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Dec. 31, 2024
Property, Plant and Equipment, Net [Abstract] |
Property, plant and equipment, net |
| 10. | Property, plant and equipment, net
|  | 2024 |  |  | 2023 |  |  | 2022 |
Acquisition cost |  | Ps. | 2,281,654 |  |  |  | 3,258,234 |  |  |  | 3,190,297 |
Accumulated depreciation |  |  | (480,179 | ) |  |  | (347,881 | ) |  |  | (216,923 | )
|  | Ps. | 1,801,475 |  |  |  | 2,910,353 |  |  |  | 2,973,374 |
Acquisition cost: |  | As of December 31, 2023 |  |  | Additions |  |  | Disposals |  |  | Transfers |  |  | Foreign currency translation |  |  | As of December 31, 2024 |
Land |  | Ps. | 1,302,493 |  |  |  | - |  |  |  | (808,247 | ) |  |  | (206,581 | ) |  |  | - |  |  |  | 287,665 |
Molds and machinery |  |  | 611,337 |  |  |  | 207 |  |  |  | (4,426 | ) |  |  | 36,366 |  |  |  | - |  |  |  | 643,484 |
Vehicles |  |  | 32,193 |  |  |  | 2,284 |  |  |  | (2,996 | ) |  |  | - |  |  |  | - |  |  |  | 31,481 |
Computers and equipment |  |  | 126,324 |  |  |  | 21,808 |  |  |  | (10,199 | ) |  |  | 31,583 |  |  |  | 24,460 |  |  |  | 193,976 |
Leasehold improvements |  |  | 38,562 |  |  |  | - |  |  |  | (15,856 | ) |  |  | 130,954 |  |  |  | - |  |  |  | 153,660 |
Buildings |  |  | 1,062,347 |  |  |  | 1,021 |  |  |  | (118,116 | ) |  |  | - |  |  |  | - |  |  |  | 945,252 |
Construction in progress |  |  | 84,978 |  |  |  | 148,603 |  |  |  | (8,594 | ) |  |  | (198,903 | ) |  |  | 52 |  |  |  | 26,136 |
|  | Ps. | 3,258,234 |  |  |  | 173,923 |  |  |  | (968,434 | ) |  |  | (206,581 | )* |  |  | 24,512 |  |  |  | 2,281,654 |
| (*) | Transfer to assets held for sale see note 1b.
Accumulated depreciation: |  | As of December 31, 2023 |  |  | Depreciation expense |  |  | Disposals |  |  | Foreign currency translation |  |  | As of December 31, 2024 |
Molds and machinery |  | Ps. | (174,392 | ) |  |  | (78,360 | ) |  |  | 3,938 |  |  |  | - |  |  |  | (248,814 | )
Vehicles |  |  | (14,060 | ) |  |  | (7,000 | ) |  |  | 1,976 |  |  |  | - |  |  |  | (19,084 | )
Computers and equipment |  |  | (17,554 | ) |  |  | (39,008 | ) |  |  | 9,964 |  |  |  | (22,401 | ) |  |  | (68,999 | )
Leasehold improvements |  |  | (27,569 | ) |  |  | (6,750 | ) |  |  | 15,818 |  |  |  | - |  |  |  | (18,501 | )
Buildings |  |  | (114,306 | ) |  |  | (49,030 | ) |  |  | 38,555 |  |  |  | - |  |  |  | (124,781 | )
|  | Ps. | (347,881 | ) |  |  | (180,148 | ) |  |  | 70,251 |  |  |  | (22,401 | ) |  |  | (480,179 | )
Acquisition cost: |  | As of December 31, 2022 |  |  | Additions |  |  | Disposals |  |  | Transfers |  |  | Foreign currency translation |  |  | As of December 31, 2023 |
Land |  | Ps. | 1,302,493 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,302,493 |
Molds and machinery |  |  | 558,027 |  |  |  | 1,002 |  |  |  | (9,058 | ) |  |  | 61,366 |  |  |  | - |  |  |  | 611,337 |
Vehicles |  |  | 21,773 |  |  |  | 2,099 |  |  |  | (3,168 | ) |  |  | 11,489 |  |  |  | - |  |  |  | 32,193 |
Computers and equipment |  |  | 122,502 |  |  |  | 16,583 |  |  |  | (11,879 | ) |  |  | 17,593 |  |  |  | (18,475 | ) |  |  | 126,324 |
Leasehold improvements |  |  | 43,238 |  |  |  | - |  |  |  | (4,820 | ) |  |  | 144 |  |  |  | - |  |  |  | 38,562 |
Buildings |  |  | 1,032,032 |  |  |  | - |  |  |  | - |  |  |  | 30,315 |  |  |  | - |  |  |  | 1,062,347 |
Construction in progress |  |  | 110,232 |  |  |  | 105,871 |  |  |  | (9,900 | ) |  |  | (120,907 | ) |  |  | (318 | ) |  |  | 84,978 |
|  | Ps. | 3,190,297 |  |  |  | 125,555 |  |  |  | (38,825 | ) |  |  | - |  |  |  | (18,793 | ) |  |  | 3,258,234 |
Accumulated depreciation: |  | As of December 31, 2022 |  |  | Depreciation expense |  |  | Disposals |  |  | Foreign currency translation |  |  | As of December 31, 2023 |
Molds and machinery |  | Ps. | (103,267 | ) |  |  | (74,657 | ) |  |  | 3,532 |  |  |  | - |  |  |  | (174,392 | )
Vehicles |  |  | (9,095 | ) |  |  | (5,968 | ) |  |  | 1,003 |  |  |  | - |  |  |  | (14,060 | )
Computers and equipment |  |  | (7,997 | ) |  |  | (37,443 | ) |  |  | 11,829 |  |  |  | 16,057 |  |  |  | (17,554 | )
Leasehold improvements |  |  | (31,066 | ) |  |  | (1,323 | ) |  |  | 4,820 |  |  |  | - |  |  |  | (27,569 | )
Buildings |  |  | (65,498 | ) |  |  | (48,808 | ) |  |  | - |  |  |  | - |  |  |  | (114,306 | )
|  | Ps. | (216,923 | ) |  |  | (168,199 | ) |  |  | 21,184 |  |  |  | 16,057 |  |  |  | (347,881 | )
Acquisition cost: |  | As of January 1, 2022 |  |  | Subsidiaries’ Acquisitions |  |  | Additions |  |  | Disposals |  |  | Transfers |  |  | Foreign currency translation |  |  | As of December 31, 2022 |
Land |  | Ps. | 49,256 |  |  |  | 1,253,237 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,302,493 |
Molds and machinery |  |  | 270,148 |  |  |  | 237,818 |  |  |  | 1,081 |  |  |  | (18,319 | ) |  |  | 67,299 |  |  |  | - |  |  |  | 558,027 |
Vehicles |  |  | 17,714 |  |  |  | - |  |  |  | 6,183 |  |  |  | (2,124 | ) |  |  | - |  |  |  | - |  |  |  | 21,773 |
Computers and equipment |  |  | 80,979 |  |  |  | 101,512 |  |  |  | 9,605 |  |  |  | (99,640 | ) |  |  | 32,544 |  |  |  | (2,498 | ) |  |  | 122,502 |
Leasehold improvements |  |  | 38,115 |  |  |  | 1,430 |  |  |  | 479 |  |  |  | - |  |  |  | 3,214 |  |  |  | - |  |  |  | 43,238 |
Buildings |  |  | 678,298 |  |  |  | 321,994 |  |  |  | - |  |  |  | - |  |  |  | 31,740 |  |  |  | - |  |  |  | 1,032,032 |
Construction in progress |  |  | 97,284 |  |  |  | 41,790 |  |  |  | 107,260 |  |  |  | (1,302 | ) |  |  | (134,797 | ) |  |  | (3 | ) |  |  | 110,232 |
|  | Ps. | 1,231,794 |  |  |  | 1,957,781 |  |  |  | 124,608 |  |  |  | (121,385 | ) |  |  | - |  |  |  | (2,501 | ) |  |  | 3,190,297 |
Accumulated depreciation: |  | As of January 1, 2022 |  |  | Depreciation expense |  |  | Disposals |  |  | Foreign currency translation |  |  | As of December 31, 2022 |
Molds and machinery |  | Ps. | (48,761 | ) |  |  | (60,965 | ) |  |  | 6,459 |  |  |  | - |  |  |  | (103,267 | )
Vehicles |  |  | (5,283 | ) |  |  | (3,992 | ) |  |  | 180 |  |  |  | - |  |  |  | (9,095 | )
Computers and equipment |  |  | (54,188 | ) |  |  | (40,738 | ) |  |  | 84,523 |  |  |  | 2,406 |  |  |  | (7,997 | )
Leasehold improvements |  |  | (29,936 | ) |  |  | (1,134 | ) |  |  | 4 |  |  |  | - |  |  |  | (31,066 | )
Buildings |  |  | (24,134 | ) |  |  | (41,364 | ) |  |  | - |  |  |  | - |  |  |  | (65,498 | )
|  | Ps. | (162,302 | ) |  |  | (148,193 | ) |  |  | 91,166 |  |  |  | 2,406 |  |  |  | (216,923 | )
Depreciation expense is included in administrative expenses and cost of sales line in the consolidated statement of profit or loss and other comprehensive income. During 2024, an impairment loss of Ps. 166,581 was determined on assets held for sale, during 2023 and 2022 no impairment losses were determined. The Group built a distribution center, which was ready to use in 2021 and it was started to capitalization began to be capitalized in that year, however, the construction remainder was completed until 2023. As of December 31, 2023, and 2022, the total payments related to this construction amounted to Ps.2,349 and Ps.37,500, respectively. The total investment amounted to Ps.1,110,807. During 2024, 2023 and 2022 there was no capitalization of interest associated with qualifying assets. As of December 31, 2024, the Group carried out the sale of the properties “Las Flores” and “San Ángel” for the price of Ps.16,500 and Ps.385,700, respectively. As a result of the sale of said properties, the Group recognized an accounting loss of Ps.60,614 and Ps.469,108, respectively, as described in note 1a. As of December 31, 2024, the Company reclassified the O’Farril land in Jafra Mexico from property, plant and equipment to assets classified as held for sale for a value of Ps.40,000. At the end of 2024, the carrying amount of O’Farril was Ps.206,581 (value recorded in the acquisition of Jafra businesses), which was impaired to its fair value of Ps.166,581 due to the decrease in the market value of the properties in Mexico City. This impairment is presented into administrative expenses.

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