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Property, Plant and Equipment, net
 12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment, net [Abstract]  
Property, Plant and Equipment, net
Note 10. Property, Plant and Equipment, net

a) An analysis of activity in property, plant and equipment, net for the years ended December 31, 2023, 2024 and 2025 is as follows:

Cost:
At December 31, 2022
  
Additions
  
Retirements (2)(3)
  
Revaluation adjustments (4)
  
Transfer
  
Effect of
translation of
foreign
subsidiaries and
hyperinflation
adjustment (5)
  
Depreciation
for
the year
  
At December 31, 2023
  
Network in operation and equipment
 Ps.     1,026,018,942   Ps.     50,024,889   Ps.     (33,329,584 ) Ps.     (6,302,540 ) Ps.     70,929,358   Ps.     (147,930,373 ) Ps.     —   Ps.     959,410,692  
Land and buildings
      
43,754,276
        
460,406
        
(623,086
)
      
—
        
912,321
        
(4,104,367
)
      
—
        
40,399,550
  
Other assets
      
145,240,123
        
9,207,577
        
(4,659,627
)
      
—
        
91,200
        
(9,019,160
)
      
—
        
140,860,113
  
Construction in process and
   advances plant suppliers(1)
      
59,819,638
        
60,315,693
        
(3,541,460
)
      
—
        
(52,383,308
)
      
(3,391,855
)
      
—
        
60,818,708
  
Spare parts for operation of the
   network
      
42,358,475
        
24,598,463
        
(4,512,380
)
      
—
        
(23,748,569
)
      
(6,821,235
)
      
—
        
31,874,754
  
Total
      
1,317,191,454
        
144,607,028
        
(46,666,137
)
      
(6,302,540
)
      
(4,198,998
)
      
(171,266,990
)
      
—
        
1,233,363,817
  
                                                                                 
Accumulated depreciation:
                                                                                
Network in operation and equipment
 Ps.     (565,890,076 ) Ps.     —   Ps.     32,420,796   Ps.     907,756   Ps.     (106,646 ) Ps.     109,318,572   Ps.     (89,594,858 ) Ps.     (512,944,456 )
Buildings
      
(8,399,608
)
      
—
        
503,192
        
—
        
63,923
        
2,739,797
        
(1,697,581
)
      
(6,790,277
)
Other assets
      
(85,574,405
)
      
—
        
3,094,804
        
—
        
(139,191
)
      
7,960,435
        
(10,516,865
)
      
(85,175,222
)
Spare parts for the operation of the
   network
      
(101,155
)
      
—
        
55,866
        
—
        
12,152
        
400,001
        
(169,822
)
      
197,042
  
Total
 Ps.     (659,965,244 ) Ps.     —   Ps.     36,074,658   Ps.     907,756   Ps.     (169,762 ) Ps.     120,418,805   Ps.     (101,979,126 ) Ps.     (604,712,913 )
Net Cost
 Ps.     657,226,210   Ps.     144,607,028   Ps.     (10,591,479 ) Ps.     (5,394,784 ) Ps.     (4,368,760 ) Ps.     (50,848,185 ) Ps.     (101,979,126 ) Ps.     628,650,904  
 
 
(1)
 The construction in progress includes fixed and mobile network installations, as well as satellite developments and fiber optic which are in the process of being installed.
 
(2)
 Includes retirements for the sale of 2,980 and 224 telecommunications towers on March 30 and July 31, 2023, respectively, owned by its subsidiary in Peru to Sitios Latam.
 
(3)
 It includes disposals related to the sale of 1,388 telecommunications towers on February 3, 2023, owned by its subsidiary in the Dominican Republic to Sitios Latam.
 
(4)
 Includes the surplus associated with the telecommunications towers that were transferred by the sale to Sitios Latam, described previously, for an amount of Ps.(6,957,275). In addition, includes the surplus associated with the valuation of the telecommunications towers of EuroTeleSites AG and subsidiaries, for an amount of Ps.1,562,491.
 
(5)
 Includes a hyperinflation adjustment associated to Argentinean subsidiaries for an amount of Ps.(5,956,256).

 
Cost
At December 31
2023
  
Additions
  
Retirements
  
Business
combinations (4)
  
Revaluation
adjustments (2)
  
Transfer
  
Effect of
translation of
foreign
subsidiaries and
hyperinflation
adjustment(3)
  
Depreciation
for
the year
  
At December
31,2024
  
Network in operation and equipment
 Ps.     959,410,692   Ps.     42,823,075   Ps.     (29,154,250 ) Ps.     22,800,844   Ps.     1,290,655   Ps.     64,489,657   Ps.     120,602,682   Ps.     —   Ps.     1,182,263,355  
Land and buildings
      
40,399,550
        
161,317
        
(147,047
)
      
396,315
        
—
        
3,074,956
        
3,771,664
        
—
        
47,656,755
  
Other assets
      
140,860,113
        
9,230,523
        
(9,270,502
)
      
1,669,061
        
—
        
1,302,049
        
5,534,769
        
—
        
149,326,013
  
Construction in process and advances plant suppliers(1)
      
60,818,708
        
53,618,806
        
(4,040,469
)
      
6,099,339
        
—
        
(51,567,114
)
      
3,449,438
        
—
        
68,378,708
  
Spare parts for operation of the network
      
31,874,754
        
22,053,172
        
(5,990,202
)
      
2,798,554
        
—
        
(21,635,003
)
      
2,037,343
        
—
        
31,138,618
  
Total
 Ps.     1,233,363,817   Ps.     127,886,893   Ps.     (48,602,470 ) Ps.     33,764,113   Ps.     1,290,655   Ps.     (4,335,455 ) Ps.     135,395,896   Ps.     —   Ps.     1,478,763,449  
                                                                                           
Accumulated depreciation
                                                                                          
Network in operation and equipment
 Ps.     (512,944,456 ) Ps.     —   Ps.     24,555,371   Ps.     —   Ps.     869,822   Ps.     1,115,687   Ps.     (78,164,080 ) Ps.     (99,606,465 ) Ps.     (664,174,121 )
Buildings
      
(6,790,277
)
      
—
        
104,005
        
—
        
—
        
(1,564,790
)
      
(2,695,078
)
      
(1,907,221
)
      
(12,853,361
)
Other assets
      
(85,175,222
)
      
—
        
8,868,467
        
—
        
—
        
542,377
        
(2,176,603
)
      
(9,835,660
)
      
(87,776,641
)
Spare parts for the operation of the network
      
197,042
        
—
        
87,481
        
—
        
—
         (316,998 )      
(195,647
)
      
53,225
        
(174,897
)
Total
 Ps.     (604,712,913 ) Ps.     —   Ps.     33,615,324   Ps.     —   Ps.     869,822   Ps.     (223,724 ) Ps.     (83,231,408 ) Ps.     (111,296,121 ) Ps.     (764,979,020 )
Net Cost
 Ps.     628,650,904   Ps.     127,886,893   Ps.     (14,987,146 ) Ps.     33,764,113   Ps.     2,160,477   Ps.     (4,559,179 ) Ps.     52,164,488   Ps.     (111,296,121 ) Ps.     713,784,429  

  (1) Construction in progress includes fixed and mobile network installations as well as satellite developments and fiber optic which are in the process of being installed.

(2) Includes the surplus associated with the valuation of the telecommunications towers of EuroTeleSites AG and subsidiaries, for an amount of Ps.2,160,477.

(3) Includes a hyperinflation adjustment associated to Argentinean subsidiaries for an amount of Ps.25,160,101.

(4) “Business combination” includes the acquisition of NTT Austria GmbH (now A1 ICT Austria), in Austria and Claro Chile, SpA, in Chile. See Note 12 a.

Cost
At December 31
2024
  
Additions
  
Retirements
  
Business
combinations (4)
  
Revaluation
adjustments (2)
  
Transfer
  
Effect of
translation of
foreign
subsidiaries and
hyperinflation
adjustment(3)
  
Depreciation
for
the year
  
At December
31,2025
  
Network in operation and equipment
 Ps.     1,182,263,355   Ps.     39,317,575   Ps.     (37,595,090 ) Ps.     1,418,869   Ps.     153,074   Ps.     71,954,690   Ps.     (46,636,694 ) Ps.     —   Ps.     1,210,875,779  
Land and buildings
      
47,656,755
        
396,525
        
(580,203
)
      
3,601
        
—
        
1,673,319
        
(1,303,379
)
      
—
        
47,846,618
  
Other assets
      
149,326,013
        
8,815,573
        
(7,164,793
)
      
304
        
—
        
4,317,596
        
(4,301,530
)
      
—
        
150,993,163
  
Construction in process and advances plant suppliers(1)
      
68,378,708
        
60,094,094
        
(5,014,523
)
      
195
        
—
        
(61,739,019
)
      
(2,372,207
)
      
—
        
59,347,248
  
Spare parts for operation of the network
      
31,138,618
        
20,116,239
        
(5,770,051
)
      
—
        
—
        
(21,020,545
)
      
(1,616,623
)
      
—
        
22,847,638
  
Total
 Ps.     1,478,763,449   Ps.     128,740,006   Ps.     (56,124,660 ) Ps.     1,422,969   Ps.     153,074   Ps.     (4,813,959 ) Ps.     (56,230,433 ) Ps.     —   Ps.     1,491,910,446  
                                                                                           
Accumulated depreciation
                                                                                          
Network in operation and equipment
 Ps.     (664,174,121 ) Ps.     —   Ps.     35,681,366   Ps.     —   Ps.     1,065,116   Ps.     —   Ps.     34,315,788   Ps.     (107,249,725 ) Ps.     (700,361,576 )
Buildings
      
(12,853,361
)
      
—
        
436,567
        
—
        
—
        
—
        
697,234
        
(2,123,902
)
      
(13,843,462
)
Other assets
      
(87,776,641
)
      
—
        
5,397,684
        
—
        
—
        
—
        
2,285,686
        
(10,344,002
)
      
(90,437,273
)
Spare parts for the operation of the network
      
(174,897
)
      
—
        
112,841
        
—
        
—
         —        
2,596
        
54,387
        
(5,073
)
Total
 Ps.     (764,979,020 ) Ps.     —   Ps.     41,628,458   Ps.     —   Ps.     1,065,116   Ps.     —   Ps.     37,301,304   Ps.     (119,663,242 ) Ps.     (804,647,384 )
Net Cost
 Ps.     713,784,429   Ps.     128,740,006   Ps.     (14,496,202 ) Ps.     1,422,969   Ps.     1,218,190   Ps.     (4,813,959 ) Ps.     (18,929,129 ) Ps.     (119,663,242 ) Ps.     687,263,062  

  (1)
Construction in progress includes fixed and mobile network installations as well as satellite developments and fiber optic which are in the process of being installed.

(2)
Includes the surplus associated with the valuation of EuroTelesites AG and subsidiaries for an amount of Ps.1,218,190.

(3)
Includes a hyperinflation adjustment associated to Argentinean subsidiaries for an amount of Ps.3,933,514.

(4)
“Business combination” includes the acquisition of Connexio Metro in March 2025 and Peter-S-Teleurin in September 2025 in TAG and Sites Colombia in October 2025 in Comcel. See Note 12 a.

The completion period of construction in progress varies and depends upon the type of plant and equipment under construction.
 
b) Revaluation of telecommunications towers
 
The fair value of the passive infrastructure of telecommunications towers was determined using the “income approach” method through a discounted cash flow model (“DCF”) where, among others, inputs such as average rents per tower were used, contract term and discount rates considering market information.
 
c) Capitalized interest

Relevant information related to the computation of the capitalized borrowing costs is as follows:
 
 
Year ended December 31,
  
 
2023
  
2024
  
2025
  
Amount invested in the acquisition of qualifying assets
Ps.
    25,489,098  
Ps.
    26,552,290  
Ps.
    25,197,431  
Capitalized interest
      
1,442,077
        
1,622,958
        
1,569,608
  
Capitalization rate
      
5.7
%
      
6.1
%
      
6.2
%

Capitalized interest is being amortized over a period of estimated useful life of the related assets.

d) Non-cash consideration.
 
For the year ended December 31, 2023, 2024 and 2025, non-cash transactions related to acquisitions of property, plant and equipment in accounts payable amounted to Ps.6,928,514, Ps.11,701,417 and Ps.15,225,542.

Additionally, for the year ended December 31, 2023, the non-cash transaction related to revaluation surplus amounted Ps.1,157,941.