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Earnings (loss) per share (Tables)
9 Months Ended
Sep. 30, 2024
Earnings per share [abstract]  
Schedule of Information on Earnings (Loss) Per Share and Number of Shares Used in Calculations of Basic Loss Per Share

The information on earnings (loss) per share and number of shares used in the calculations of basic and diluted earnings (loss) per share is shown below:

 

 

For the three-month periods ended

 

 

For the nine-month periods ended

 

 

September 30,

 

 

September 30,

 

 

September 30,

 

 

September 30,

 

 

2024

 

 

2023

 

 

2024

 

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net income available to common stockholders
   (basic)

 

Ps.

 

257,600

 

 

 

 

 

 

Ps.

 

357,993

 

 

 

 

 

Weighted average common shares (2)

 

 

 

112,200,752

 

 

 

 

 

 

 

 

107,798,668

 

 

 

 

 

Basic earnings per share

 

Ps.

 

2.30

 

 

 

 

 

 

Ps.

 

3.32

 

 

 

 

 

Net income available to common stockholders
   (diluted)

 

Ps.

 

258,008

 

 

 

 

 

 

Ps.

 

358,401

 

 

 

 

 

Diluted weighted average common shares (2)

 

 

 

142,254,384

 

 

 

 

 

 

 

 

137,894,806

 

 

 

 

 

Diluted earnings per share

 

Ps.

 

1.81

 

 

 

 

 

 

 

 

2.60

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Not loss available to class A shares

 

 

 

 

 

Ps.

 

(339,051

)

 

 

 

 

 

Ps.

 

(209,169

)

Basic and diluted loss per class A share

 

 

 

 

 

Ps.

 

(28.25

)

 

 

 

 

 

Ps.

 

(17.43

)

Weighted average class A shares (1)

 

 

 

 

 

 

 

12,000,000

 

 

 

 

 

 

 

 

12,000,000

 

 

(1)
For the three-month and nine-month periods ended on September 30, 2023, the loss per share was estimated with the weighted average number of Class A shares, which totaled 4,000,000 shares. This estimation was based on the liquidity preference, as there is no contractual obligation for Class B, C, D, and E shares to absorb losses due to their differing liquidation rights. Furthermore, in January 2024, the Company enacted a 3-for-1 split of its common shares, resulting in a retrospective adjustment to the Class A common shares, increasing their number of shares to 12,000,000.
(2)
For the nine-month period ended on September 30, 2024, the weighted average common shares was no longer based on liquidity preference since it no longer exist by a redesignation of the existing shares into Class A, B and C shares; thus, the weighted average common shares includes Class A, B and C shares considering the 3-for-1 split of common shares occurred in January 2024.