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Cost and Expenses by Nature - Summary of Sales and Administrative Expenses (Details) - MXN ($)
$ in Thousands
9 Months Ended 12 Months Ended
Sep. 30, 2024
Sep. 30, 2023
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Expenses by nature [abstract]          
Personnel Expenses $ 2,791,671 $ 2,268,607 $ 3,082,527 $ 2,085,846 $ 1,305,558
Depreciation and Amortization 773,526 628,175 905,043 667,236 436,087
Cash-in-Transit Services, Surveillance and Maintenance 492,480 401,465 571,631 446,146 331,885
Energy, Fuel, and Lubricants 387,400 300,823 421,231 336,842 277,619
Shared-based payment (1) 396,054 [1] 302,438 [1] 384,566 [2] 303,789 [2] 142,123 [2]
Other 338,135 285,541 414,060 267,835 370,070
Advertising 122,773 107,537 160,497 132,342 81,000
Other taxes and rights 123,499 97,281 163,303 100,993 53,662
Professional Services (2) 209,471 [3] 72,307 [3] 106,983 [4] 71,901 [4] 48,558 [4]
Total sales and administrative expenses $ 5,635,009 $ 4,464,174 $ 6,209,841 $ 4,412,930 $ 3,046,562
[1] The share-based payments in the nine-month periods ended September 30, 2024 and 2023 were comprised of Ps. 375,280 and Ps. 178,157, respectively, in respect of options granted under the Plan. In addition, the share-based payments in the nine-month periods ended September 30, 2024 and 2023 were comprised of Ps. 20,774 and Ps. 124,281, respectively, in respect of Exit Options. (See Note 17).
[2] The share-based payment in 2023, 2022 and 2021 were comprised of Ps.244,352, Ps.152,113 and Ps.24,892, respectively, in respect of options granted under the Plan and Ps.140,214, Ps.151,676 and Ps.117,231 , respectively, in respect of Exit Options.
[3] An amount of Ps. 93,075 in IPO services was incurred in the nine-month period ended on September 30, 2024, out of which Ps. 69,806 was recognized as an expense and Ps. 23,269 was capitalized as part of the net proceeds of the new shares.
[4] An amount of Ps.37,910 in IPO related services was incurred during 2023 out of which Ps.28,432 was recognized as an expense and Ps.9,477 will be capitalized as part of the net proceeds of the new shares to be issued due to the IPO and as of December 31, 2023, were recognized as advanced payments.