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Consolidated Statements of Financial Position - MXN ($)
$ in Thousands
Sep. 30, 2024
Dec. 31, 2023
Dec. 31, 2022
Current assets:      
Cash and cash equivalents $ 1,268,902 $ 1,220,471 $ 984,976
Short term bank deposits 2,963,511    
Creditors 3,669    
Derivative financial instruments 7,287    
Sundry debtors 47,523 11,020 19,885
VAT receivable 1,061,873 731,186 609,581
Advanced payments 134,846 72,998 53,155
Inventories 2,524,631 2,357,485 1,931,605
Total current assets 8,012,242 4,393,160 3,599,202
Non-current assets:      
Guarantee deposits 37,949 33,174 27,741
Property, furniture, equipment, and lease-hold improvements - Net 5,849,141 4,606,300 3,164,204
Right-of-use assets - Net 6,487,974 5,520,596 4,696,459
Intangible assets - Net 6,794 6,771 8,241
Deferred income tax 494,588 403,801 299,060
Total non-current assets 12,876,446 10,570,642 8,195,705
Total assets 20,888,688 14,963,802 11,794,907
Current liabilities:      
Suppliers 7,855,059 7,126,089 5,390,192
Accounts payable and accrued expenses 552,826 322,959 273,731
Income tax payable 43,350 2,326 73,304
Bonus payable to related parties   78,430 43,834
Short-term debt 915,377 744,137 491,236
Lease liabilities 620,019 537,515 417,307
Employees' statutory profit sharing payable 164,062 140,485 114,798
Total current liabilities 10,150,693 8,951,941 6,804,402
Non-current liabilities:      
Debt with related parties [1]   4,340,452 4,276,058
Bonus payable to related parties   0 44,528
Long-term debt 88,273 577,318 540,734
Lease liabilities 6,690,227 5,706,707 4,828,135
Employee benefits 28,231 22,232 14,311
Total non-current liabilities 6,806,731 10,646,709 9,703,766
Total liabilities 16,957,424 19,598,650 16,508,168
Stockholders' equity:      
Capital Stock 8,283,347 471,282 471,282
Reserve for share-based payments 1,247,755 851,701 467,135
Cumulative losses (5,599,838) (5,957,831) (5,651,678)
Total stockholders' equity 3,931,264 (4,634,848) (4,713,261)
Total liabilities and stockholders' equity $ 20,888,688 $ 14,963,802 $ 11,794,907
[1] Corresponds to Promissory Notes