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Property and equipment
 12 Months Ended
Dec. 31, 2024
Property and equipment [Abstract]  
Property and equipment
9
Property and equipment
 
Property and equipment as of December 31, 2024 and 2023 are summarized as follows:

 
   
2024
  
   
Lands
    
Construc-
tions in
progress
      
Buildings
and
facilities
    
Maritime
and
transpor-
tation
equipment
    
Major
maintenance
    
Other
equipment
    
Total
  
Gross carrying amount
                                            
Balance as of January 1
  
$
1,419,674
    
$
230,406
      
$
114,044
    
$
193,882
    
$
29,142
    
$
46,260
    
$
2,033,408
  
Additions
    
-
      
462,622
   (a)
   
-
      
1,060
      
3,177
      
7,667
      
474,526
  
Revaluation
    
22,974
       -        
-
       -       -       -      
22,974
  
Disposals
    
-
      
(5,616
)
      
-
      
(16,933
)
    
-
      
(1,116
)
    
(23,665
)
Balance as of December 31
    
1,442,648
      
687,412
        
114,044
      
178,009
      
32,319
      
52,811
      

2,507,243		  
                                                           
Depreciation and impairment
                                                          
Balance as of January 1
    
-
      
-
        
(13,011
)
    
(149,941
)
    
(7,045
)
    
(37,279
)
    
(207,276
)
Disposals
    
-
      
-
        
73
      
15,356
      
-
      
954
      
16,383
  
Depreciation
    
-
      
-
        
(8,375
)
    
(23,627
)
    
(11,228
)
    
(1,821
)
    
(45,051
)
Balance as of December 31
    
-
      
-
        
(21,313
)
    
(158,212
)
    
(18,273
)
    
(38,146
)
    
(235,944
)
Carrying amount as of December 31
  
$
1,442,648
    
$
687,412
      
$
92,731
    
$
19,797
    
$
14,046
    
$
14,665
    
$
2,271,299
  



   
2023
  
   
Lands
      
Construc-
tions in
progress
    
Buildings
and
facilities
    
Maritime
and
transpor-
tation
equipment
    
Major
maintenance
    
Other
equipment
    
Total
  
Gross carrying amount
                                            
Balance as of January 1
  
$
1,147,174
      
$
136,495
    
$
113,857
    
$
163,282
    
$
21,026
    
$
50,247
    
$
1,632,081
  
Additions
    
272,500
   (b)
   
105,727
      
187
      
31,757
      
23,301
      
236
      
433,708
  
Disposals
    
-
        
(11,816
)
    
-
      
(1,157
)
    
(15,185
)
    
(4,223
)
    
(32,381
)
Balance as of December 31
    
1,419,674
        
230,406
      
114,044
      
193,882
      
29,142
      
46,260
      
2,033,408
  
                                                           
Depreciation and impairment
                                                          
Balance as of January 1
    
-
        
-
      
(10,042
)
    
(85,574
)
    
(6,444
)
    
(39,250
)
    
(141,310
)
Disposals
    
-
        
-
      
217
      
1,157
      
10,328
      
3,815
      
15,517
  
Depreciation
    
-
        
-
      
(3,186
)
    
(65,524
)
    
(10,929
)
    
(1,844
)
    
(81,483
)
Balance as of December 31
    
-
        
-
      
(13,011
)
    
(149,941
)
    
(7,045
)
    
(37,279
)
    
(207,276
)
Carrying amount as of December 31
   $ 1,419,674      
$
230,406
    
$
101,033
    
$
43,941
    
$
22,097
    
$
8,981
    
$
1,826,132
  
 
All the amounts for depreciation and for loss from revaluation are included as part of the depreciation, amortization, and loss from revaluation on the consolidated statements of profit or loss.
 

 (a)
It mainly consists of the floating dock for $373,872, in addition to the design and conversion projects for the mud vessels Aurora Pearl and World Peridot for $29,671 and $33,487, respectively. Regarding the dock, its acquisition was concluded in 2025 (see Note 27).
 

 (b)
Corresponds to the transfer of assets available for sale to operating assets since such sale didn’t take place.
 
 
If the cost model had been used, the revalued carrying amounts for land and properties as of December 31, 2024 and 2023, would be as follows:
 
   
2024
    
2023
  
Lands
  
$
847,745
    
$
847,745
  
Properties
    
188,799
      
198,736
  
   
$
1,036,544
    
$
1,046,481
  
 
The revalued amounts include a revaluation surplus of $712,333 and $724,281 in 2024 and 2023, respectively, which is presented as “Other components of equity” and is not available for distribution to stockholders (see Note 16).
 
Fair value measurement
 
See Note 24 regarding the measuring of fair value for properties.
 
Guarantees
 
At the end of 2024 and 2023, there was one property guaranteeing the bank loan with Banco Autofin México, S.A. Institución de Banca Múltiple. Likewise, as of December 31, 2024 and 2023, there was an RTG crane under guarantee related to the financing obtained from ‘PNC Bank, N.A.’ (see Note 13).