Property, furniture, equipment and lease-hold improvements - Net

9 Months Ended

Sep. 30, 2024

Disclosure of detailed information about property, plant and equipment [abstract]

Property, furniture, equipment and lease-hold improvements - Net

Note 6 - Property, furniture, equipment and lease-hold improvements - Net:

The reconciliation between values of property, furniture, equipment and lease-hold improvements at beginning and end of period is as shown below.

	Buildings			Land		Transportation Equipment cars			Transportation equipment trucks			Furniture and equipment			Store equipment			Store shelving equipment			Lease-hold improvements			Computer equipment			Storage equipment			Molds			Total
September 30, 2024
Initial balance	Ps.	185		Ps.	871	Ps.	15,143		Ps.	431,229		Ps.	57,131		Ps.	904,531		Ps.	572,331		Ps.	2,468,575		Ps.	120,666		Ps.	35,638		Ps.	—		Ps.	4,606,300
Acquisitions		—			—		—			71,285			12,989			353,677			155,327			1,079,796			39,127			1,481			—			1,713,682
Disposals		—			—		(417	)		(1,439	)		—			—			—			—			—			—			—			(1,856	)
Depreciation		(51	)		—		(7,386	)		(49,104	)		(7,321	)		(99,173	)		(26,029	)		(229,203	)		(46,874	)		(3,844	)		—			(468,985	)
Final balance	Ps.	134		Ps.	871	Ps.	7,340		Ps.	451,971		Ps.	62,799		Ps.	1,159,035		Ps.	701,629		Ps.	3,319,168		Ps.	112,919		Ps.	33,275		Ps.	—		Ps.	5,849,141
September 30, 2024
Cost	Ps.	1,481		Ps.	871	Ps.	89,289		Ps.	667,819		Ps.	115,904		Ps.	1,610,701		Ps.	862,222		Ps.	4,256,381		Ps.	390,046		Ps.	57,662		Ps.	3,580		Ps.	8,055,956
Accumulated    depreciation		(1,347	)		—		(81,949	)		(215,848	)		(44,370	)		(447,092	)		(160,593	)		(937,213	)		(274,082	)		(24,387	)		(3,580	)		(2,190,461	)
Impairment		—			—		—			—			(8,735	)		(4,574	)		—			—			(3,045	)		—			—			(16,354	)
Final balance	Ps.	134		Ps.	871	Ps.	7,340		Ps.	451,971		Ps.	62,799		Ps.	1,159,035		Ps.	701,629		Ps.	3,319,168		Ps.	112,919		Ps.	33,275		Ps.	—		Ps.	5,849,141
December 31, 2023
Initial balance	Ps.	259		Ps.	871	Ps.	20,442		Ps.	313,219		Ps.	44,235		Ps.	567,115		Ps.	453,608		Ps.	1,633,311		Ps.	97,123		Ps.	34,021		Ps.	—		Ps.	3,164,204
Acquisitions		—			—		6,321			172,364			29,110			435,466			149,192			1,097,423			80,218			6,609			—			1,976,703
Disposals		—			—		(123	)		(3,402	)		—			(7	)		(42	)		—			—			(202	)		—			(3,776	)
Impairment		—			—		—			—			(8,734	)		(4,574	)		—			(26,069	)		(3,045	)		—			—			(42,422	)
Depreciation		(74	)		—		(11,497	)		(50,952	)		(7,480	)		(93,469	)		(30,427	)		(236,090	)		(53,630	)		(4,790	)		—			(488,409	)
Final balance	Ps.	185		Ps.	871	Ps.	15,143		Ps.	431,229		Ps.	57,131		Ps.	904,531		Ps.	572,331		Ps.	2,468,575		Ps.	120,666		Ps.	35,638		Ps.	—		Ps.	4,606,300
December 31, 2023
Cost	Ps.	1,481		Ps.	871	Ps.	98,761		Ps.	599,230		Ps.	103,320		Ps.	1,257,024		Ps.	706,895		Ps.	3,202,654		Ps.	350,920		Ps.	56,181		Ps.	3,580		Ps.	6,380,917
Impairment		—			—		—			—			(8,734	)		(4,574	)		—			(26,069	)		(3,045	)		—			—			(42,422	)
Accumulated    depreciation		(1,296	)		—		(83,618	)		(168,001	)		(37,455	)		(347,919	)		(134,564	)		(708,010	)		(227,209	)		(20,543	)		(3,580	)		(1,732,195	)
Final balance	Ps.	185		Ps.	871	Ps.	15,143		Ps.	431,229		Ps.	57,131		Ps.	904,531		Ps.	572,331		Ps.	2,468,575		Ps.	120,666		Ps.	35,638		Ps.	—		Ps.	4,606,300

The depreciation of property, furniture, equipment and lease-hold improvements for the nine-month periods ended September 30, 2024 and 2023 amounted to Ps. 468,985 and Ps. 334,184, respectively; the depreciation of property, furniture, equipment and lease-hold improvements recognized in cost of sales for the nine-month periods ended September 30, 2024 and 2023 amounted to Ps. 91,011 and Ps. 66,244, respectively; and the depreciation of property, furniture, equipment and lease-hold improvements recognized in sales and administrative expenses for the nine-month periods ended September 30, 2024 and 2023 amounted to Ps. 377,974 and Ps. 267,940, respectively. In addition, as of December 31, 2023, the Company impaired property damage from Hurricane Otis by Ps.42,422 (See Note 1), which was recognized in the statement of profit or loss as other expenses.