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v3.25.1

Segment Information (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Segment Information [Abstract] |
Schedule of Income Before Income Taxes | EBITDA is reconciled to income before income taxes as follows:
|  | 2024 |  |  | 2023 |  |  | 2022 |
(+) Net revenue BWM |  |  | 5,991,834 |  |  |  | 5,726,608 |  |  |  | 6,343,344 |
(+) Net revenue JAFRA |  |  | 8,108,924 |  |  |  | 7,282,899 |  |  |  | 5,164,205 |
(=) Total Net revenue |  | Ps. | 14,100,758 |  |  |  | 13,009,507 |  |  |  | 11,507,549 |
(+) EBITDA BWM |  |  | 1,296,538 |  |  |  | 1,434,501 |  |  |  | 1,514,227 |
(+) EBITDA JAFRA |  |  | 781,856 |  |  |  | 1,286,399 |  |  |  | 801,881 |
(=) EBITDA(*) |  |  | 2,078,394 |  |  |  | 2,720,900 |  |  |  | 2,316,108 |
Depreciation and amortization |  |  | (392,186 | ) |  |  | (382,119 | ) |  |  | (287,702 | )
Interest expense |  |  | (639,705 | ) |  |  | (827,812 | ) |  |  | (543,321 | )
Interest income |  |  | 22,818 |  |  |  | 45,056 |  |  |  | 28,689 |
Unrealized (loss) gain in valuation of DFI |  |  | 156,766 |  |  |  | (32,591 | ) |  |  | (43,522 | )
Foreign exchange loss, net |  |  | (45,305 | ) |  |  | (106,847 | ) |  |  | (83,368 | )
Income before income taxes |  | Ps. | 1,180,782 |  |  |  | 1,416,587 |  |  |  | 1,386,884 |
| (*) | EBITDA is composed of net income, (+) depreciation and amortization, (+) net financing costs, (+) income taxes. The CODM reviews segment profitability on an EBITDA and Adjusted EBITDA basis. EBITDA is the Company's single measure of segment profitability. In 2024, the adjusted EBITDA is made up of adding unusual items: (+) the impairment of assets held for sale, (+) other expenses by selling of properties. which is shown in the Company's annual report.
Schedule of Segment Information | The segment information of the Group is detailed in the following table:
As of December 31, |  | 2024 |
Segments |  | BWM |  |  | JAFRA |  |  | Eliminations* |  |  | Total |
Other expenses by selling of properties |  | Ps. | - |  |  |  | 529,722 |  |  |  | - |  |  |  | 529,722 |
Impairment of assets held for sale |  | Ps. | - |  |  |  | 166,581 |  |  |  | - |  |  |  | 166,581 |
Interest expense |  | Ps. | (903,431 | ) |  |  | (34,088 | ) |  |  | 297,814 |  |  |  | (639,705 | )
Interest income |  | Ps. | 10,956 |  |  |  | 309,676 |  |  |  | (297,814 | ) |  |  | 22,818 |
Unrealized gain in valuation of DFI |  | Ps. | 156,766 |  |  |  | - |  |  |  | - |  |  |  | 156,766 |
Foreign exchange loss, net |  | Ps. | (40,792 | ) |  |  | (4,513 | ) |  |  | - |  |  |  | (45,305 | )
Net revenue |  | Ps. | 5,991,834 |  |  |  | 8,108,924 |  |  |  | - |  |  |  | 14,100,758 |
Cost of sales |  | Ps. | 2,569,082 |  |  |  | 1,951,141 |  |  |  | - |  |  |  | 4,520,223 |
Depreciation and amortization |  | Ps. | 137,496 |  |  |  | 254,690 |  |  |  | - |  |  |  | 392,186 |
Income taxes |  | Ps. | 236,306 |  |  |  | 232,954 |  |  |  | - |  |  |  | 469,260 |
Total assets |  | Ps. | 10,557,935 |  |  |  | 8,115,089 |  |  |  | (8,219,257 | ) |  |  | 10,453,767 |
Total liabilities |  | Ps. | (9,970,378 | ) |  |  | (2,404,101 | ) |  |  | 3,083,360 |  |  |  | (9,291,119 | )
| (*) | The column of eliminations corresponds to the transactions between the Group’s subsidiaries for the concepts of loans, interest income (expenses), expenses for corporate services, sales of fixed assets, initial investment in subsidiary, among the most important.
As of December 31, |  | 2023 |
Segments |  | BWM |  |  | JAFRA |  |  | Eliminations* |  |  | Total |
Interest expense |  | Ps. | (941,781 | ) |  |  | (33,581 | ) |  |  | 147,550 |  |  |  | (827,812 | )
Interest income |  | Ps. | 10,033 |  |  |  | 182,573 |  |  |  | (147,550 | ) |  |  | 45,056 |
Unrealized loss in valuation of DFI |  | Ps. | (32,591 | ) |  |  | - |  |  |  | - |  |  |  | (32,591 | )
Foreign exchange (loss) gain, net |  | Ps. | (110,103 | ) |  |  | 3,256 |  |  |  | - |  |  |  | (106,847 | )
Net revenue |  | Ps. | 5,726,608 |  |  |  | 7,282,899 |  |  |  | - |  |  |  | 13,009,507 |
Cost of sales |  | Ps. | 2,443,229 |  |  |  | 1,817,613 |  |  |  | - |  |  |  | 4,260,842 |
Depreciation and amortization |  | Ps. | 128,450 |  |  |  | 253,669 |  |  |  | - |  |  |  | 382,119 |
Income taxes |  | Ps. | 140,762 |  |  |  | 239,261 |  |  |  | -- |  |  |  | 380,023 |
Total assets |  | Ps. | 10,194,967 |  |  |  | 9,350,652 |  |  |  | (8,451,908 | ) |  |  | 11,093,711 |
Total liabilities |  | Ps. | (8,724,053 | ) |  |  | (2,920,084 | ) |  |  | 2,013,265 |  |  |  | (9,630,872 | )
As of December 31, |  | 2022 |
Segments |  | BWM |  |  | JAFRA |  |  | Eliminations* |  |  | Total |
Interest expense |  | Ps. | (546,977 | ) |  |  | (11,039 | ) |  |  | 14,695 |  |  |  | (543,321 | )
Interest income |  | Ps. | 10,607 |  |  |  | 32,777 |  |  |  | (14,695 | ) |  |  | 28,689 |
Unrealized loss in valuation of DFI |  | Ps. | (43,522 | ) |  |  | - |  |  |  | - |  |  |  | (43,522 | )
Foreign exchange loss, net |  | Ps. | (81,212 | ) |  |  | (2,156 | ) |  |  | - |  |  |  | (83,368 | )
Net revenue |  | Ps. | 6,343,344 |  |  |  | 5,164,205 |  |  |  | - |  |  |  | 11,507,549 |
Cost of sales |  | Ps. | 2,576,179 |  |  |  | 1,407,392 |  |  |  | - |  |  |  | 3,983,571 |
Depreciation and amortization |  | Ps. | 109,055 |  |  |  | 178,647 |  |  |  | - |  |  |  | 287,702 |
Income taxes |  | Ps. | 367,166 |  |  |  | 149,754 |  |  |  | - |  |  |  | 516,920 |
Total assets |  | Ps. | 8,958,162 |  |  |  | 8,154,942 |  |  |  | (5,780,371 | ) |  |  | 11,332,733 |
Total liabilities |  | Ps. | (8,363,605 | ) |  |  | (2,592,037 | ) |  |  | 720,189 |  |  |  | (10,235,453 | )
Schedule of Income Recognized | The income recognized during the years 2024, 2023 and 2022, national and foreign, is shown below:
|  | 2024 |  |  | 2023 |  |  | 2022 |
Revenue in Mexico |  | Ps. | 13,166,582 |  |  |  | 12,072,852 |  |  |  | 10,531,505 |
Revenue in United States (1) |  |  | 924,976 |  |  |  | 927,947 |  |  |  | 966,085 |
Revenue in Guatemala |  |  | 9,200 |  |  |  | 8,708 |  |  |  | 9,959 |
Total revenue of the Group |  | Ps. | 14,100,758 |  |  |  | 13,009,507 |  |  |  | 11,507,549 |
(1) | The main concentration of Jafra’s income is in Mexico, however, there is an entity in the United States which represents a smaller percentage less than 8% of the Group’s total income.
Schedule of Consolidated Non-Current Assets by Geographic Area | The percentage of consolidated non-current assets by geographic area at the end of 2024, 2023 and 2022, are shown below:
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | México |  |  | USA |  |  | México |  |  | USA |  |  | México |  |  | USA |
Property, plant and equipment |  | Ps. | 99.4 | % |  |  | 0.6 | % |  |  | 99.6 | % |  |  | 0.4 | % |  |  | 99.1 | % |  |  | 0.9 | %
Right-of-use assets |  |  | 83.6 | % |  |  | 16.4 | % |  |  | 84.1 | % |  |  | 15.9 | % |  |  | 70.0 | % |  |  | 30.0 | %
Deferred income tax |  |  | 100.0 | % |  |  | - |  |  |  | 100.0 | % |  |  | - |  |  |  | 100.0 | % |  |  | - |
Intangible assets (including Goodwill) |  |  | 100.0 | % |  |  | - |  |  |  | 100.0 | % |  |  | - |  |  |  | 100.0 | % |  |  | - |
Account receivable from sale of properties |  |  | 100 | % |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other assets |  |  | 88.6 | % |  |  | 11.4 | % |  |  | 97.7 | % |  |  | 2.3 | % |  |  | 97.4 | % |  |  | 2.6 | %
Total non-current assets (5) |  | Ps. | 98.9 | % |  |  | 1.1 | % |  |  | 99.0 | % |  |  | 1.0 | % |  |  | 98.4 | % |  |  | 1.6 | %
(2) | Betterware of Guatemala and Betterware Peru (the geographical area of Guatemala and Peru), represents 0.0% of the Group’s non-current assets, for the years 2024, 2023 and 2022.

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