Accounts receivable from subscribers, distributors, recoverable taxes contractual assets and other, net

12 Months Ended

Dec. 31, 2025

Accounts receivable from subscribers, distributors, recoverable taxes contractual assets and other net [Abstract]

Accounts receivable from subscribers, distributors, recoverable taxes contractual assets and other, net

Note 5. Accounts receivable from subscribers, distributors, recoverable taxes contractual assets and other, net

a) An analysis of accounts receivable by component at December 31, 2024 and 2025 is as follows:

	At December 31,
	2024				2025
Subscribers and distributors		Ps.	170,242,307			Ps.	182,388,253
Telecommunications carriers for network interconnection and other services			3,837,362				3,370,949
Recoverable taxes			50,900,914				65,502,829
Sundry debtors			11,838,770				10,858,187
Contract assets			31,230,793				32,499,007
Allowance of expected credit losses			(37,533,735	)			(39,858,127	)
Total net		Ps.	230,516,411			Ps.	254,761,098
Non-current subscribers, distributors and contractual assets			9,394,158				13,379,712
Total current subscribers, distributors and contractual assets		Ps.	221,122,253			Ps.	241,381,386

b) Changes in the allowance of the expected credit losses is as follows:

	For the years ended December 31,
	2023				2024				2025
Balance at beginning of year		Ps.	(42,079,056	)		Ps.	(38,194,997	)		Ps.	(37,533,735	)
Increases recorded in expenses			(12,021,598	)			(11,927,258	)			(12,611,219	)
Write-offs			11,392,722				16,239,505				9,095,970
Business Combination			-				(148,359	)			-
Spin-off (i)			(3,002	)			-				-
Translation effect			4,515,937				(3,502,626	)			1,190,857
Balance at year end		Ps.	(38,194,997	)		Ps.	(37,533,735	)		Ps.	(39,858,127	)

(i) This figure is related to the spin-off of Telekom Austria AG.

c) The following table shows the aging of accounts receivable at December 31, 2024 and 2025, for subscribers and distributors:

Past due

Total

Unbilled services provided

1-30 days

31-60 days

61-90 days

Greater than 90 days

December 31, 2024

Ps.

170,242,307

Ps.

105,263,369

Ps.

15,396,655

Ps.

4,182,294

Ps.

2,854,922

Ps.

42,545,067

December 31, 2025

Ps.

182,388,253

Ps.

120,355,292

Ps.

13,511,830

Ps.

4,700,102

Ps.

3,340,840

Ps.

40,480,189

d) The following table shows the accounts receivable from subscribers and distributors included in the allowance for expected credit losses:

	Total			1-90 days			Greater than 90 days
December 31, 2024		Ps.	37,533,735		Ps.	4,050,387		Ps.	33,483,348
December 31, 2025		Ps.	39,858,127		Ps.	4,082,617		Ps.	35,775,510

e) An analysis of contract assets at December 31, 2024 and 2025 is as follows:

	2024				2025
Balance at the beginning of the year		Ps.	25,062,219			Ps.	31,230,793
Additions			24,862,129				29,610,794
Business combination			2,347,803				-
Disposals			(4,195,512	)			(4,556,746	)
Amortization			(20,622,228	)			(22,227,773	)
Translation effect			3,776,382				(1,558,061	)
Balance at the end of the year		Ps.	31,230,793			Ps.	32,499,007
Non-current contract assets		Ps.	1,558,104			Ps.	1,108,043
Current portion contracts assets		Ps.	29,672,689			Ps.	31,390,964