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Consolidated Statements of Financial Position - MXN ($)
$ in Thousands
Sep. 30, 2024
Dec. 31, 2023
Current assets:    
Cash and cash equivalents $ 1,268,902 $ 1,220,471
Short-term bank deposits (Note 8) 2,963,511 0
Creditors 3,669 0
Derivative financial instruments (Note 8) 7,287 0
Sundry debtors 47,523 11,020
VAT receivable 1,061,873 731,186
Advanced payments 134,846 72,998
Inventories 2,524,631 2,357,485
Total current assets 8,012,242 4,393,160
Non-current assets:    
Guarantee deposits 37,949 33,174
Property, furniture, equipment, and lease-hold improvements - Net (Note 6) 5,849,141 4,606,300
Right-of-use assets - Net (Note 7) 6,487,974 5,520,596
Intangible assets - Net 6,794 6,771
Deferred income tax 494,588 403,801
Total non-current assets 12,876,446 10,570,642
Total assets 20,888,688 14,963,802
Current liabilities:    
Suppliers 7,855,059 7,126,089
Accounts payable and accrued expenses 552,826 322,959
Income tax payable 43,350 2,326
Bonus payable to related parties (Note 9) 0 78,430
Short-term debt 915,377 744,137
Lease liabilities (Note 11) 620,019 537,515
Employees' statutory profit sharing payable 164,062 140,485
Total current liabilities 10,150,693 8,951,941
Non-current liabilities:    
Debt with related parties (Note 9) 0 4,340,452
Long-term debt 88,273 577,318
Lease liabilities (Note 11) 6,690,227 5,706,707
Employee benefits 28,231 22,232
Total non-current liabilities 6,806,731 10,646,709
Total liabilities 16,957,424 19,598,650
Stockholders' equity:    
Capital Stock (Note 15) 8,283,347 471,282
Reserve for share-based payments (Note 17) 1,247,755 851,701
Cumulative losses (5,599,838) (5,957,831)
Total stockholders' equity 3,931,264 (4,634,848)
Total liabilities and stockholders' equity $ 20,888,688 $ 14,963,802